Glossary
Mass Appraisal The process of preparing assessments for a group of properties as of the base date
using standard appraisal methods, employing common data and allowing
for statistical testing. Median Adjusted Sales Amount The mid-range value of sales for a specified
property type (i.e. residential) in a specified area (city-wide, market area or valuation
neighbourhood). Median Assessment The mid-range value of a specified property type (i.e.,
residential) in a specified area (city-wide, market area or valuation neighbourhood) in the year
specified. Median Lot Size The mid-range value of the size of a lot for a specified property type
(i.e., residential) in a specified area (city-wide, market area or valuation neighbourhood). Median
Total Living Area The mid-range size of the total living area of a residential property in a
specified property type in a specified area (city-wide, market area or valuation neighbourhood).
Median Year Built The mid-range age for a specified property type in a specified area (city-wide,
market area or valuation neighbourhood). Mill Class See Property Class Mill Class Percent The
portion of the property that is assessed for a given mill (property) class. Mill Rate The tax per
dollar of assessed value of property. The rate is expressed in "mills", where one mill is one-tenth
of a cent ($0.001). Mill rates are set by each taxing authority to raise the revenue required by
their budget. Mill Rate Factors A factor applied in tax calculations in order to redistribute the
amount of total taxes paid by property classes and subclasses according to the tax policies
approved by City Council. A mill rate factor does not increase or decrease the total amount of
taxes collected annually, but can change the amount of tax collected from each property class or
subclass. Minimum Tax A minimum amount of tax, established at the discretion of City Council, with
respect to any land and improvement. Under a minimum tax system, the municipal property tax
calculation is: (Taxable Assessment X Municipal Mill Rate X Mill Rate Factor)÷1000 = Municipal
Taxes The result of this calculation is compared with the established minimum tax. If the
calculation is lower than the minimum tax, the minimum tax amount is applied to the property. If
the calculation is higher than the minimum tax, the calculated amount is applied to the property.
Minimum tax can only be applied to municipal taxes (not to school or library portions). Multiple
Regression Analysis (MRA) MRA is a statistical technique that analyses market (independent)
variables, such as lot size, building size, building quality and location, and then predicts the
value of a single (dependent) variable, that being sale price (market value). MRA is commonly used
in the Sale Comparison Approach to Value. N Number of Parking Stalls The number of parking stalls
in Parkade property type. Number of Properties The number of tax accounts found within a specified
area (city-wide, market area or valuation neighbourhood) that were analysed. Number of Sales The
number of sold properties found within a specified area (city-wide, market area or valuation
neighbourhood) that are used in analysis. OOpen Space A property
characteristic that can influence value as identified by analysis. A property must be backing or
flanking onto an open space for this characteristic to potentially
influence value. Used in the Sales Comparison Approach.Open Veranda
An open extension attached along the exterior of a building or
structure. Other Types The percentage of properties in the specified area (city-wide, market area
or valuation neighbourhood) that are not in the other groups displayed. This includes 3- or 4-
level split properties. Found on the Assessment and Sales Statistics page. Other Charges Under The
Cities Act, 2003 and other legislation, the City can add charges to your tax account, such as:
Laneway Maintenance: Gravel and paved alleys in Regina are maintained through a special tax charged
to owners of properties that use them. Each year, the City does maintenance work on a priority
basis by assessing the condition of all alleys. Local Improvements: These include replacement of
the City's infrastructure, such as watermains, sidewalks and curbs. Miscellaneous: Overdue water
and sewer balances can be transferred to your tax account. As well, if the City must do work on
your property due to bylaw violations (i.e. untidy/unsightly land, noxious weeds, junked vehicles
or fire damage) the cost for this work can be added to your tax account. P Parking Spaces Indicates
the number of parking spaces related to a property. Pending Transactions Upcoming transactions that
will impact the value of the assessment and/or property tax amount. Phase-In Adjustment A tax tool
available to City Council, to manage tax changes (increases and decreases) because of revaluation.
Pool Type Identifies the type of pool on a property. Porch A roofed structure attached to the
exterior of a building or structure. Primary Building The predominant structure on a property.
Typically it is the largest structure. Property Characteristics Property features that influence a
property's assessment. Using Multiple Regression Analysis (MRA), the City's Property Assessment
Services Branch identifies a number or property features, including but not limited to: Property
Class Property classes established by the Province for use by municipalities to apply tax policy
decisions (mill rate factors, minimum tax, base tax and tax phase-in). Current property classes
include: residential, multi-unit residential, commercial and industrial, seasonal residential,
elevators, non-arable (range land), other agricultural and railway rights of way and pipeline.
Property Type Represents the present use of the property. Provincial Percentage A percentage
established by the Province for each property class (see Property Class.) The assessment calculated
following the Saskatchewan Assessment Manual is adjusted by this provincial percentage to arrive at
the taxable assessment used to calculate your taxes: Residential - 80% Multi-unit Residential - 80%
Commercial and Industrial - 85% Seasonal Residential - 80% Elevators - 85% Non-arable (Range) Land
- 45% Other Agricultural - 55% Railway Rights of Way and Pipeline - 85% Resource - 85% Provincial
Education Property Tax The Province and the Regina Separate School Board set tax policy for
education property tax, including the setting of Province-wide mill rates to calculate the
education tax for all properties. For further information on the education tax changes and
education mill rates please contact the Province of Saskatchewan. Q R Revaluation A revaluation is
a periodic review of the value of all property in a municipality. In Saskatchewan, this is
legislated to occur every four years and serves to update property values to a more current
valuation base date. For the 2025 revaluation, the legislated valuation base date is January 1,
2023. S Sales Comparison Approach to Value The Sales Comparison Approach is an approach for
estimating market value-based assessments by comparing to the sale prices of similar properties
that have sold recently. Sale Date The month and year in which a property sold. School Support Each
Individual must declare a single faith, whether they are a member of the religious faith that
established the Separate School Division as per The Education Act, or they are not a member. Based
on the legislation, this declaration is used to determine what school board (Public or Separate)
their education property taxes will be paid to and is applied to all properties for which they are
the assessed person. If no declaration is made for an individual, a 100% Public School Support is
applied, by default, as per The Cities Act. Organizations may also declare their School Support,
but they are able to split their support. If an organization is undeclared, the calculated average
School Support of all declared assessed persons is applied to any properties they own. Currently,
this is 72% Public School Support and 28% Separate School Support. When an Individual or
Organization declares their faith, this declaration will stay with them until the City receives a
written change. If they sell their current property and purchase another, their school support will
remain the same as the old property. Subsection 53(2) of The Education Act, 1995 provides as
follows: "Where, the minority religious faith, whether Protestant or Roman Catholic, has
established a separate school division, a property owner is to be assessed with respect to his or
her property: (a) in the case of a member of the minority religious faith, as a taxpayer of the
separate school division; (b) in any other case, as a taxpayer of the public school division."
Subsection 297(1) of The Education Act, 1995 provides that where a property is "held by two or more
persons as joint tenants or tenants in common, each holder is to be assessed in proportion to his
or her interest in the property in the separate or public school division of which he or she is a
taxpayer for school purposes". All declarations are taken as continuing and in force to be acted or
until withdrawn, varied or cancelled by subsequent notices. Status Page Provides an overview of the
property account tax and penalties balance. Study Area A group of properties with similar
attributes and location but not geographically bound. Street Adjustment A property characteristic
that can influence value as identified by analysis, such as being located on an arterial or
collector street. Used in the Sales Comparison Approach to Value. Style The style of construction
of a building, such as 1-storey, 2-storey, bi-level, etc. Subclass (also known as Property
Subclasses) A sub-classification of property established, at the discretion of City Council, in
addition to the property classes established by the Province (see Property Class and Provincial
Percentage) for the purpose of managing tax incidence resulting from a revaluation. Municipalities
are authorized under The Cities Act to establish property subclasses within the provincial property
classes. The subclass for condominiums was created under the provincial class for residential
properties. Supplementary Assessment A change in assessment due to an amendment to the
characteristics used to determine a property's assessment, where the amendments occurred for a
portion of the year (e.g. new addition, demolition, change in tax status, etc.). A supplementary
assessment notice is mailed with a supplementary taxation notice representing the taxes due for the
portion of the year in which changes were made. Supplemental Levy A change in levy for a portion of
the year due to changes in the assessment value of the property. Supplemental Number of Months The
portion of a year for which a Supplemental Assessment is valid (i.e. August to December).
Supplementary Revised Assessment A corrected assessment amount indicating what the assessment
should have been during the months a Supplemental assessment was effective for. These are usually a
result of a change to the property on the assessment roll. T Tax Policy A policy direction adopted
by City Council to manage and apply taxes to the various properties within its jurisdiction. Tax
policies can impact the amount of taxes a property owner pays. During a revaluation, City Council
reviews its current tax policies and any other tax policy options available. Council then decides
which tax policies to adopt. Taxable Assessment (or Taxable Assessed Value) A value to which a mill
rate and mill rate factor are applied to arrive at a property's taxes. This value is arrived at by
multiplying the assessed value by the provincial percentage. Assessed value X Provincial percentage
= Taxable Assessment Taxable Assessment X Mill Rate X Mill Rate Factor ÷ 1000 = Property Taxes
TIPPS The Tax Installment Payment Plan Service (TIPPS) allows you to pay your property taxes
monthly. Tax Notice Statement identifying how much your property tax is for the current tax year,
including details of the taxing authorities that receive a portion of your tax dollars. Tax
Phase-In The process to phase in tax changes resulting from revaluation, established at the
discretion of City Council. Tax phase-in plans can be up to four years, can be different for each
property class or subclass, and can be different for tax increases and decreases. Phase-in cannot
be applied to changes in the tax rate resulting from the annual budget or changes to a property's
assessment because of new construction, renovations or demolitions. Total Balance The full balance
owing on a Tax account. This will include all unpaid levies, Grant-In-Lieu transactions, local
improvements, laneways, BID levies, arrears, penalties, and all other tax transactions. Total Gross
Area (TGA) The total gross area of a building is the total square footage of all floors in the
building. Total Living Area (TLA) The approximate total living area of a home in square feet. This
amount includes the main and upper floor areas. In a split level house, this amount includes the
area of the third level. Total Net Area This is the total net rentable area of all structures on
the property. Total Number of Units The total number of suites in all buildings on the property.
Transaction Monetary exchange between the City of Regina and its customers. Transit Number A bank
transit number, is a routing number on every cheque that identifies the location of the chequing
account that the customer has at the bank. U Unfinished Allowance A term indicating that a
property's assessment includes an adjustment for partial construction (based on the most recent
inspection by the Property Assessment Services Branch.) The Branch will complete a subsequent
inspection; if at that time it is discovered construction is complete or occupied, the City will
issue an additional assessment and tax bill to reflect the value as a completed structure. V
Valuation The determination of the value of property for assessment purposes in accordance with a
municipal Act, as of a base date established by the agency in accordance with this Act and its
regulations, by methods that may include the inspection or re-inspection of property to determine
physical characteristics and condition. Valuation Date The Valuation Date (sometimes referred to as
a base date) is set by legislation and it is the date on which a property’s assessed value is
determined through evaluation of market conditions at that time. Since a property’s assessed value
is based on historic market conditions, it may not be reflective of current market values. The
current Valuation Date is January 1, 2023. Valuation Neighbourhood A definable geographical area
that contains properties with similar influences on value. The Assessment Branch identifies
valuation neighbourhoods by number. In some cases, a valuation neighbourhood may have the same
boundaries as a community neighbourhood. In other cases, a valuation neighbourhood may encompass
several community neighbourhoods or include only part a community. Please view the valuation
neighbourhood maps. Void Cheque See Bank Verification. W Ward A geographical area of a city defined
for the purpose of Councillor representation. The interests of the property owners in these areas
are represented on City Council by an elected councillor. X Y Year Built The actual year of
construction of a structure. Z
Exciting Fall Activities Announced in Regina’s Leisure Guide
unleash your creativity or connect with the community -there's something for everyone. The Fall
Leisure Guide is now available online. Registration opens at 7 a.m.
on Tuesday, August 13 for residents and Thursday, August 15 at 7 a.m. for non-residents. ...
City Releases Results of Pre-Budget Survey
s to investing municipal tax dollars. Residents offered feedback on the next City Budget by
participating in the City’s pre-budget survey, which was open in
June 2024. The survey saw a notable increase in participation, with 30 per cent more residents
taking the time to share their priorities and expectations, weigh in on the City’s financial
direction, and offer feedback on how potential investments align with ...
Explore Winter with Regina’s Winter/Spring Leisure Guide
grams and activities for all ages and abilities. Registration for residents begins at 7 a.m. on
Tuesday, December 10, while non-resident registration opens on
Thursday, December 12. This season’s highlights include: LiveWell Program: Designed for
participants aged 15 and older, this program offers group training sessions led by personal
trainers in a supportive gym environment. ...
Major Construction Projects Making Headway
e McDonald Street underpass. The City is using a trenchless auger boring method for this
installation, which allows some roads and rail lines to stay open.
Southwest Sewer Upgrade Project Construction of the large diameter sewer line between the McCarthy
Pumping Station and Regina Avenue continues in A.E. Wilson Park and near McCarthy Boulevard. The
City has coordinated construction with the contractor to help provide continued safe access to Rick
Hansen Optimist Park throughout most of the summer. 11th Avenue Revitalization Project 11th Avenue
between Lorne Street and just east of Scarth Street remain closed to accommodate SaskPower and
SaskTel’s work. To help pedestrians navigate through this construction, we have installed
accessibility ramps, wayfinding signs and crosswalks in between the work zones. ...
Support Winter Magic by Applying for a Winter Initiatives Grant
City’s colder months more fun and inclusive. Applications are now being accepted for the 2024-2025
Winter Initiatives Grant (WIG). Applications are open to all
residents, including Community Associations, community-based organizations, businesses and
individuals looking to express, experience and embrace winter magic in Regina. ...
Storm Drains & Drainage
h more than 22,000 storm drains in our community, the City needs everyone's help to keep our
drainage system working. City crews work hard to quickly open as
many storm drains as possible, but we still need resident's help as we cannot clear them all. ...