Minimum Tax
Disclaimer:
This draft bylaw has been prepared by staff in the Advisory Services and Municipal
Relations Branch of the Ministry of Government Relations, not legal experts. It is
intended for guidance/illustrative purposes only and may be reworded to suit local
conditions and requirements. It is always advisable to obtain the advice of a solicitor
in drafting bylaws.
(MUNICIPALITY STATUS) OF (NAME / #)
BYLAW NO ______
A BYLAW TO PROVIDE FOR A MINIMUM TAX
The Council of the _________ of _________ in the Province of Saskatchewan enacts as
follows:
1. This bylaw shall be known as the “Minimum Tax Bylaw”.
2. A minimum tax shall apply to the types and classifications of property included in the
table below: 1
Property Class
Agriculture
Type of Property
Land
Improvements
[amount or
formula]
Residential
1
When establishing a minimum tax program, the municipality shall determine which types and which
classes or property will be subject to minimum tax. The table(s) above should be tailored to suit the
municipality’s preference(s).
 Rural municipalities should note that a minimum tax on residential land will affect not only the
residential land in a hamlet, but also the 3-acre residential yard site as described in Clause 39(c) of
The Municipalities Regulations
 A minimum tax rate can either be:
o a specified amount per property
o a method (or formula) of calculating the amount per property.
 Use the first table to create a minimum tax with rates that differ between land and improvements
within a property class. While legislation does not expressly link this option to the method of
valuing property, this approach is workable when values for land and improvements are reported
separately. Property valuations using the income approach or the sales comparison approach do
not distinguish between land and improvements.
 Use the second table to create a minimum tax with a rate that does not distinguish the type of
property (land or improvements or both) within a property class. This table may be applicable to
properties which were valued under the income approach or the sales comparison approach.
Minimum tax Bylaw
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Commercial
& Industrial
Classification
Amount or
Formula
a) Agricultural
b) Residential
c) Commercial & Industrial
3. Notwithstanding section 2 of this bylaw, a minimum tax shall apply to the types and
classifications of property situated within the Organized Hamlet of [name] included
in the table below: 2
Property Class
Agriculture
Type of Property
Land
Improvements
[amount or
formula]
Residential
Commercial
& Industrial
4. Where a property is classified within more than one property classification by the
Saskatchewan Assessment Management Agency, 3the minimum tax calculation shall
be
 the higher of the applicable classes.
 the lower of the applicable classes.
 prorated in the ratio of applicable assessment for each class.
 considered independently and applied to each classification.
2
The minimum tax within an organized hamlet may be different from that which is applied elsewhere
within the rural municipality.
 The organized hamlet board must either request or consent to the different rate.
 If a rate is applicable within the organized hamlet but does not apply elsewhere within the rural
municipality, strike out Section 2 and “Notwithstanding section 2 of the bylaw” in Section 3;
remaining sections should be renumbered.
 Properties in hamlets are generally not valued using the income approach or sales comparison
approach.
3
Or other identified evaluator as applicable
Minimum tax Bylaw
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5. Where two or more parcels of land are owned by the same person, the assessor shall
combine the assessment of those parcels into a single assessment for the purposes of
the assessment roll. 4
6. Bylaw # xxxx-xx is hereby repealed.
7. This bylaw shall come into effect on [date]. 5
Mayor / Reeve
[SEAL]
Administrator
Section 290 The Municipalities Act
Read a third time and adopted
this ____ day of ___________
_________________________
Administrator
4
This section is based on the provisions of subsection 206(2) of The Municipalities Act and will result in
one minimum tax being applied to all properties owned by that person.
 Parcels do not need to be contiguous; i.e. they may be in different parts of the community.
 Ensure the owners are identified as the same person; for example:
 John Q. Public is not the same as John Public;
 John & Mary Public is not the same as John Quinton Public.
IF THE MUNICIPALITY DECIDES THAT IT WISHES TO EXERCISE THIS AUTHORITY, remove
the italics; otherwise, remove this section and renumber the remaining provisions.
5
Use this clause if the bylaw comes into effect on a future date. Delete the clause if the bylaw is being
used for the current taxation year. Section 266 of The Municipalities Act deems taxes to be imposed on
January 1
Minimum tax Bylaw
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