Property Taxes

Tax Administration
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. 

To view your assessment or for more assessment information, please visit sama view

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

2013 Municipal Tax Levy
• Mill Rate: 11.25 mills
• Agricultural mill rate factor:1.25 (calculates to 14.0625 mills) 
• Commercial mill rate factor:1.35 (calculates to 15.1875 mills) 
• Please see below chart for applicable minimum taxes 

Minimum Tax 
Agricultural Land $200.00 per property
Residential Land $275.00 per property 
Residential Improvements $300.00 per property 
Commercial/Industrial/Railways/Pipeline Land $220.00 per property 
Commercial/Industrial/Railways/Pipeline Improvements $280.00 per property 

2013 School Tax Levy
• Agricultural Mill Rate:                 2.67 mills 
• Residential Mill Rate:                 5.03 mills 
• Commercial/Industrial Mill Rate:  8.28 mills 

Due Date
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 
• 1% discount on any payments made in July 
• 0% discount on any payments made August 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.

Penalties
• 1% penalty on current on August 1st 
• 1% penalty on current on September 1st 
• 1% penalty on current on October 1st 
• 1% penalty on current on November 1st 
• 1% penalty on current on December 1st 

 A penalty of 9% will be applied on January 1st to all outstanding account balances. Arrears may be subject to tax enforcement proceedings.