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Base Tax

Under the provincial legislation, Saskatchewan municipalities can adopt a base tax as one of their tax policies.

In a base tax system, a dollar amount per living unit would be added to the municipal portion of each tax bill, regardless of a property's assessment. A base tax can only be applied to municipal taxes; it does not change the calculation for the school and library portion of the tax bill.

Under a base tax option, the municipal tax calculation would be:

Base Tax + [(Taxable Assessment × Municipal Mill Rate × Mill Rate Factor) ÷ 1000]

Implementing a base tax increases the property tax paid on lower-assessed properties and decreases the property tax paid on higher-assessed properties. A base tax does not increase or decrease the total taxes collected by the City.