Municipalities rely on property taxes as a major source of revenue to fund protective services, engineering services, roads, administration, parks/recreation, and culture. Proper administration of the tax system fairly distributes the costs of local services and programs throughout the municipality.
The Town of Biggar is responsible for collecting provincial education tax from Biggar property owners on behalf of the provincial government.
Determining Property Taxes
To determine property tax, the taxable assessment provided by SAMA, is multiplied by the mill rates set each year. The municipal mill rate is determined based on the annual budget after considering all other sources of revenue.
Municipalities may also apply mill rate factors and/or adopt a minimum or base tax. The education mill rate is established by the province. Separate school divisions may elect to retain authority to establish their own mill rate.
Taxable assessment / 1000 x local mill rate(s) x mill rate factor (if applicable) plus minimum or base taxes = property taxes
2018 Municipal Tax Levy
- Mill Rate: 8.5 mills
- Commercial mill rate factor: 2.0 (calculates to 17 mills)
- Please see below chart for applicable minimum and base taxes
Residential - $900.00
Agricultural - Land $150.00
Residential - Land $400.00
Residential - Property $150.00
Commercial/Industrial/Railways/Pipeline - Land $400.00
Commercial/Industrial/Railways/Pipeline - Improvements $400.00
Commercial/Industrial/Railways/Pipeline - Property $150.00
2018 School Tax Levy
- Agricultural Mill Rate: 1.43 mills
- Residential Mill Rate: 4.12 mills
- Commercial/Industrial Mill Rate: 9.68 mills
The deadline for payment of property taxes is December 31st of each year.
Discounts For Early Payment Of Taxes (Municipal Taxes Only)
- 5% discount on any payments made January to June 30th
- 0% discount on any payments made July to December
Discounts will only be given on the current year’s tax levy. All outstanding arrears must be paid before discounts are allowed. There are no discounts allowed on local improvement tax levies, or any other amounts that have been added to taxes.
A penalty of 15% will be applied on January 1st to all outstanding account balances. Arrears may be subject to tax enforcement proceedings and further added costs.