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CITY OF YORKTON
BYLAW NO. 13/2025
A BYLAW OF THE CITY OF YORKTON IN THE
PROVINCE OF SASKATCHEWAN TO PROVIDE
FOR A PHASE-IN OF THE MUNICIPAL TAX
LEVY FOR CERTAIN PROPERTIES WITHIN THE
CITY OF YORKTON, BASED ON THE 2025
REVALUATION YEAR
Disclaimer:
This information has been provided solely for research convenience.
Official bylaws are available at the Office of the City Clerk and
must be consulted for purposes of interpretation and application of
the law.
Bylaw No. 13/2025 - Phase-In Bylaw - Page 1 of 5
City of Yorkton
Saskatchewan
Bylaw No. 13/2025
A Bylaw of the City of Yorkton in the Province of Saskatchewan
to provide for a Phase-In of the Municipal Tax Levy for Certain Commercial Properties within the
City of Yorkton, based on the 2025 Revaluation Year
WHEREAS, the Council of the City of Yorkton may by bylaw, pursuant to section 260 of The
Cities Act and section 14 of The Cities Regulations, provide for a Phase-in of certain Commercial
properties; and
WHEREAS, 2025 was a Revaluation year in the City of Yorkton, in the Province of Saskatchewan,
NOW THEREFORE, the Council of the City of Yorkton in Council assembled enacts as follows:
Short Title
1. This bylaw may be cited as "Phase-In Bylaw".
Definitions
2. In this Bylaw:
"2025 revaluation" means the revaluation of property occurring in 2025 pursuant to section 22 of
The Assessment Management Agency Act;
"Property Tax Change" means the difference between the amount of property taxes assessed
with respect to a property in 2024 and the amount assessed with respect to the same property in
2025.
Tax Phase-in Plan
3. The tax phase-in plan set out in this Bylaw will allow a gradual implementation of municipal
property tax changes for certain commercial sub-classes, resulting from the 2025 revaluation.
4. This tax phase-in plan does not apply to:
(a) property that was not assessed in the year 2024;
(b) tax increases resulting from any change in assessed values that are not the result of the 2025
revaluation; or
(c) Tax decreases resulting from any change in the assessed value that are not a result of the 2025
revaluation, including decreases resulting from appeals filed against the 2025 revaluation
(adjustments will be applied to the account for the changes in assessed value).
5. Adjustments will be applied to the tax roll to account for any changes in assessed value that occur
after the application of the phase-in plan.
COPY
Bylaw No. 13/2025 - Phase-In Bylaw - Page 2 of 5
6. If SAMA determines that portions of any property include more than one distinct use and that the
fair value assessment of the property must be apportioned among different classes established
under The Cities Regulations, the tax phase-in plan shall only be applied to the Commercial class
portion of the assessment of the property, if it meets the criteria outlined in section 8.
7. The method of funding the difference in each year of the plan shall be a reduction of the tax
increase that would otherwise result from the revaluation, calculated using the same formula as
detailed in section 8 and section 9.
Calculation of Phase-in
8. Commercial sub-class: Light Aircraft Hangars, listed in Schedule "A"
The tax phase-in plan for this sub-class includes properties under this class that experienced an
increase to assessment as result of the 2025 revaluation. The phase-in plan shall be in effect for the
period of four years, 2025 to 2028 inclusive. The plan is calculated as follows:
(a) For the year 2025 the relevant 2025 municipal and education tax rates will be applied. The
difference between the 2024 municipal levy and the 2025 municipal levy will be adjusted
by 75%.
(b) For the year 2026 the relevant 2026 municipal and education tax rates will be applied. The
difference between the 2024 municipal levy and the 2025 municipal levy will be adjusted
by 50%.
(c) For the year 2027 the relevant 2027 municipal and education tax rates will be applied. The
difference between the 2024 municipal levy and the 2025 municipal levy will be adjusted
by 25%.
(d) For the year 2028 the full impact of the 2025 revaluation increase will be realized.
9. Commercial class and Warehouse and Hall sub-classes, listed in Schedule "B"
The tax phase-in plan for the Commercial class and Warehouse and Hall subclasses includes
properties that have met the following criteria:
The property has experienced an increase in taxable assessment greater than 30%; and
The municipal tax implications of the increase result in an increase of $5000.00 or greater.
The tax phase-in plan shall be in effect for a three-year period, 2025 to 2027 inclusive. It will be
calculated as follows:
(a) For the year 2025 the relevant 2025 municipal and education tax rates will be applied. The
difference between the 2024 municipal levy and the 2025 municipal levy will be adjusted
by 66%.
(b) For the year 2026 the relevant 2026 municipal and education tax rates will be applied. The
difference between the 2024 municipal levy and the 2025 municipal levy will be adjusted
by 33%.
(c) For the year 2027 the full impact of the 2025 revaluation increase will be realized.
COPY
Bylaw No. 13/2025 - Phase-In Bylaw - Page 3 of 5
Effective date of Bylaw
This bylaw shall come into force on the date of passage.
___________________________
MAYOR
___________________________
CITY CLERK
Introduced and read a first time this 12th day of May, A.D. 2025.
Read a second time this 12th day of May, A.D. 2025.
Read a third time and adopted this 12th day of May, A.D. 2025.
COPY
Bylaw No. 13/2025 - Phase-In Bylaw - Page 4 of 5
Schedule "A" to Bylaw No. 15/2025
COMMERCIAL AND INDUSTRIAL TAX PHASE-IN BYLAW
Sub-class: Light Aircraft Hangar
Roll No
Civic Address
2025 - 75%
2026 - 50%
2027 - 25%
444905050
AIRPORT
4,478.29
2,985.53
1,492.76
444902003
AIRPORT
1,411.05
940.70
470.35
444905000
AIRPORT
4,205.28
2,803.52
1,401.76
444904001
AIRPORT
473.60
315.73
157.87
444904002
AIRPORT
9,189.21
6,126.14
3,063.07
TOTAL PHASE-IN
$19,757.43
$13,171,62
$6,585.81
COPY
Bylaw No. 13/2025 - Phase-In Bylaw - Page 5 of 5
Schedule "B" to Bylaw No. 15/2025
COMMERCIAL AND INDUSTRIAL TAX PHASE-IN BYLAW
Subclasses: Commercial, Warehouse and Church Halls
Roll No
Civic Address
2025 - 66%
2026 - 33%
494919700
236 MYRTLE AVE
4,198.07
2,067.71
484916650
15 YORK RD W
4,038.27
1,989.00
484900650
180 BALL RD
11,355.09
5,592.81
515200500
386 BROADWAY ST E
6,365.87
3,135.43
515101900
115 PALLISER WAY
13,077.54
6,441.18
515124000
270 HAMILTON RD
13,471.81
6,635.37
515100900
5 KELSEY BAY
13,088.02
6,446.34
505305000
789 BROADWAY ST E
31,724.57
15,625.53
505200200
415 BROADWAY ST E
15,769.28
7,766.96
484701010
381 YORK RD W
18,534.38
9,128.87
515221400
570 BROADWAY ST E
15,976.24
7,868.89
505200500
441 BROADWAY ST E
15,482.43
7,625.67
495022200
377 FIFTH AVE N
7,373.15
3,631.55
484903950
391 BALL RD
3,989.80
1,965.13
515220900
552 BROADWAY ST E
5,310.13
2,615.44
515218900
470 BROADWAY ST E
14,210.56
6,999.23
515100950
37 PALLISER WAY
5,365.15
2,642.53
484812000
321 YORK RD W
3,704.26
1,824.48
515101200
30 PALLISER WAY
3,932.17
1,936.74
515040500
76 SEVENTH AVE S
8,494.38
483.80
505002900
26 FOURTH AVE N
7,511.99
3,699.94
505104000
71 DRACUP AVE
12,709.47
6,259.89
515043500
134 BROADWAY ST E
5,596.99
2,756.73
505000700
14 SECOND AVE N
5,596.99
2,756.73
515041200
86 SEVENTH AVE S
8,650.25
4,260.57
514927400
50 BROADWAY ST W
5,653.31
2,784.47
505000654
19-105 BROADWAY ST E
4,031.72
1,985.77
505103000
81 DRACUP AVE
27,161.05
13,377.83
504904650
41 BROADWAY ST W
17,094.85
8,419.85
514803500
20 GLADSTONE AVE S
3,957.06
1,949.00
505004150
85 BROADWAY ST E
4,416.81
2,175.45
514700500
516 BROADWAY ST W
7,276.22
3,583.81
515046750
36 BROADWAY ST E
5,735.83
2,825.11
484900050
116 BALL RD
9,613.91
4,878.70
515022800
81 BECK AVE
3,664.63
1,859.66
535101000
187 HERSHEY RD
15,502.21
7,866.79
484907450
50 BALL RD
3,364.74
1,707.48
514907001
72 MELROSE AVE
3,803.80
1,873.52
TOTAL PHASE-IN
$366,803.00
$177,443.96
COPY