Bylaw No. 10174 - The Saskatoon Property Tax Bylaw, 2026
Saskatoon, Saskatchewan
· adopted 2026-04-29
This is the exact embedded text of the captured official document.
Snapshot c5575354b294 · verified 2026-08-23 ·
original document ·
archived snapshot ·
unofficial consolidation, the official version is held by the municipal clerk.
BYLAW NO. 10174
The Saskatoon Property Tax Bylaw, 2026
The Council of the City of Saskatoon enacts as follows:
Short Title
1.
This Bylaw may be cited as The Saskatoon Property Tax Bylaw, 2026.
Definitions
2.
In this Bylaw:
(a)
"Act" means The Cities Act;
(b)
"Agricultural property class" means the agricultural class of
assessment of property prescribed for the purposes of mill rate
factors in clause 15(a) of the Regulations, pursuant to subsection
255(6) of the Act;
(c)
"Commercial and Industrial property class" means the
commercial and industrial class of assessment of property
prescribed for the purposes of mill rate factors in clause 15(c) of the
Regulations, pursuant to subsection 255(6) of the Act;
(d)
"condominium" means a condominium as defined in The
Condominium Property Act, 1993 that is designed and used for or
intended to be used for, or in conjunction with, a residential purpose;
(e)
"Library Board" means the Saskatoon Public Library Board;
(f)
"library mill rate" means a special levy for the purpose of raising
the amount of money the Library Board estimates is required for the
maintenance of the Saskatoon Public Library during that year,
exclusive of all fees and other revenues it estimates will be collected
or due to the Saskatoon Public Library, and any additional amount
that it considers expedient for permanent improvements in that year;
(g)
"mill rate" means a tax rate expressed as mills per dollar (i.e. one
mill is equal to 1/1,000 of a dollar or $1 in tax for every $1,000 of
assessment);
Page 2
(h)
"multi-unit residential" means:
(i)
land and improvements designed and used for or intended to
be used for, or in conjunction with, a residential purpose and
to accommodate 4 or more self-contained dwelling units
within a parcel; and
(ii)
vacant land zoned for use for multiple dwelling units;
(i)
"privately-owned light aircraft hangar" means land and
improvements designed and used exclusively for the storage and
maintenance of non-commercial, privately-owned aircraft and which
meet the following conditions:
(i)
the aircraft must be operated for recreational or non-profit
purposes only;
(ii)
the aircraft must be operated by the owner of the aircraft only;
(iii)
the property must contain minimal services only;
(iv)
the hangar must not exceed 280 square metres in area;
(v)
the property must be situated entirely within the legal
boundaries of the land of the Saskatoon Airport Authority;
(j)
"Regulations" means The Cities Regulations;
(k)
"Residential property class" means the residential class of
assessment of property prescribed for the purposes of mill rate
factors in clause 15(b) of the Regulations, pursuant to subsection
255(6) of the Act;
(l)
"tax rate" means the rate of taxation determined for a class or sub-
class of property pursuant to section 255 of the Act and that is
calculated by multiplying the mill rate by the mill rate factor for each
class or sub-class of property.
Purpose
3.
The purpose of this Bylaw is to:
Page 3
(a)
authorize Council to impose a tax on all taxable assessments in the
City at a uniform rate considered sufficient to raise the amount of
taxes required to meet the estimated expenditures and transfers,
having regard to estimated revenues from other sources, set out in
the budget of the City for 2026;
(b)
authorize Council to impose the library mill rate on all taxable
assessments in the City for 2026;
(c)
establish classes and sub-classes of property for the purposes of
establishing tax rates; and
(d)
set mill rate factors that, when multiplied by the rates described in
clauses 253(2)(a) and (b) of the Act, establish a tax rate for each
class or sub-class of property in Saskatoon for the 2026 taxation
year.
Mill Rates
4.
Council is authorized to impose a tax on all taxable assessments in the City at the
following rates for 2026:
(a)
the uniform rate considered sufficient to raise
taxes for the City pursuant to section 253 of the Act .... 9.1147 mills;
(b)
the library mill rate required under The Public
Libraries Act, 1996 ....................................................... 0.8904 mills.
Classes and Sub-Classes of Property
5.
(1)
The following classes of property are established for the purposes of
establishing tax rates pursuant to section 254 of the Act for 2026:
(a)
Agricultural property class;
(b)
Residential property class, excluding condominiums and multi-unit
residential;
(c)
Commercial and Industrial property class, excluding privately-owned
light aircraft hangars.
(2)
The following sub-classes of the Residential property class are established
for the purposes of establishing tax rates pursuant to section 254 of the Act
for 2026:
Page 4
(a)
condominiums;
(b)
multi-unit residential.
(3)
The following sub-class of the Commercial and Industrial property class is
established for the purposes of establishing tax rates pursuant to section
254 of the Act for 2026:
(a)
privately-owned light aircraft hangars.
Mill Rate Factors
6.
(1)
The following mill rate factors are set for the following classes and sub-
classes of property established under section 5:
(a)
Agricultural property class .................................................... 1.2813;
(b)
Residential property class, excluding condominiums
and multi-unit residential ...................................................... 0.8809;
(c)
condominiums sub-class of the Residential
property class ....................................................................... 0.8809;
(d)
multi-unit residential sub-class of the Residential
property class ........................................................................ 0.8809;
(e)
Commercial and Industrial property class, excluding
privately-owned light aircraft hangars .................................... 1.4355;
(f)
privately-owned light aircraft hangar sub-class
of the Commercial and Industrial property class ................... 0.8291.
(2)
The mill rate factors set out in subsection (1) shall not apply to the tax
required to be levied pursuant to The Education Property Tax Act.
Tax Rates
7.
(1)
The tax rates for the classes and sub-classes of property established under
section 5 for the City are:
(a)
Agricultural property class .............................................. 0.0116787;
Page 5
(b)
Residential property class, excluding condominiums
and multi-unit residential ................................................. 0.0080291;
(c)
condominiums sub-class of the Residential
property class ................................................................. 0.0080291;
(d)
multi-unit residential sub-class of the Residential
property class .................................................................. 0.0080291;
(e)
Commercial and Industrial property class, excluding
privately-owned light aircraft hangars .............................. 0.0130842;
(f)
privately-owned light aircraft hangar sub-class
of the Commercial and Industrial property class ............. 0.0075570.
(2)
The tax rates for the classes and sub-classes of property established under
section 5 for the Library Board are:
(a)
Agricultural property class .............................................. 0.0011409;
(b)
Residential property class, excluding condominiums
and multi-unit residential property ................................... 0.0007844;
(c)
condominiums sub-class of the Residential
property class ................................................................. 0.0007844;
(d)
multi-unit residential sub-class of the Residential
property class .................................................................. 0.0007844;
(e)
Commercial and Industrial property class, excluding
privately-owned light aircraft hangars .............................. 0.0012782;
(f)
privately-owned light aircraft hangar sub-class
of the Commercial and Industrial property class ............. 0.0007382.
Calculating Amount of Property Tax
8.
The amount of property tax to be imposed pursuant to this Bylaw with respect to a
property is calculated by multiplying the taxable assessment for the property by
the tax rate to be imposed on that property.
Page 6
Total Property Tax Payable
9.
Total property tax payable means the total taxes due with respect to a property
imposed by the City for itself or for any other taxing authority on whose behalf it
collects taxes.
Coming Into Force
10.
This Bylaw comes into force on the day of its final passing.
Read a first time this 29th day of April, 2026.
Read a second time this 29th day of April, 2026.
Read a third time and passed this 29th day of April, 2026.
"Cynthia Block"
"Adam Tittemore" "SEAL"
Mayor
City Clerk