2025 Assessments

Saskatchewan conducts property revaluations every four years to ensure property assessments remain fair, accurate, and reflect current market conditions. The revaluation process is mandated by provincial legislation under The Assessment Management Agency Act and is managed by the Saskatchewan Assessment Management Agency (SAMA).

Reasons for the 4-Year Revaluation Cycle

1. Market Fluctuations: Real estate markets can change significantly over time. A four-year cycle allows assessments to be updated to reflect shifts in property values, ensuring that taxes are distributed fairly based on current market conditions.
2. Fairness and Equity: By reassessing properties regularly, the system aims to maintain balance in how property taxes are shared among property owners. Without periodic updates, some properties could become over- or under-assessed.
3. Stability: While markets fluctuate annually, a four-year cycle provides a balance between keeping assessments current and ensuring stability for property owners and municipalities.
4. Predictability for Municipal Budgeting: A regular revaluation schedule allows municipalities to plan for changes in property tax revenue and adjust budgets accordingly.
5. Compliance with Provincial Standards: Saskatchewan’s four-year cycle aligns with provincial guidelines designed to ensure consistency and transparency in property assessments.

How It Impacts Taxpayers

• Revaluation itself doesn’t raise taxes. Instead, it redistributes the tax burden based on updated property values.
• Changes in individual property assessments can vary; some may see increases while others decrease, depending on how their value has shifted relative to others.

The Town of Eston 2025 Assessment roll will be open March 17,2025 to May 30, 2025

Property assessment is how a property’s assessed value is determined.  Property assessment is not the same as property tax.  Please review the documents linked below for more information, or contact SAMA for more information on your property assessment. 

How Property Assessment Works in Saskatchewan

What is an Assessment 

Guides for SK Citizens

Any person who wishes to appeal an assessment is required to file a notice of appeal against his or her assessment is required to file with:

Nicolle Huskins

email: secretary@westernmunicipal.ca

The Secretary of the Board of Revision

Western Municipal Consulting Ltd.

P.O. Box 149, Meota, SK S0M 1X0

Notice of Appeal to the Board of Revision

By Monday May 30, 2025

To appeal a property assessment the appeal form must be filled out along with the $50 appeal fee. Please drop it off to the Town of Eston Office or mail it to:

For information regarding your assessment please contact the  Assessor at:

Town of Eston

Box 757, Eston, SK S0L 1A0

111 4^th Ave SE

If you have questions on your Assessment please call SAMA at 306-778-8444

2024 Tax & Budget Highlights

How to calculate your property taxes in simple steps.

Residential

1. Taxable Assessment x Mill Rate / 1000 = Initial Levy
2. (Initial Levy x Mill Rate Factor) + Base Tax = Municipal Levy
   1. If your Municipal Levy is LESS than the Minimum Tax, you pay the Minimum Tax. If your Municipal Levy is MORE than the Minimum Tax you pay the Municipal Levy as calculated.
3. Taxable Assessment x School Tax Mill Rate = School Tax Levy

Commercial

1. Taxable Assessment x Mill Rate / 1000 = Initial Levy
2. (Initial Levy x Mill Rate Factor 1.7)  = Municipal Levy
   1. If your Municipal Levy is LESS than the Minimum Tax, you pay the Minimum Tax. If your Municipal Levy is MORE than the Minimum Tax you pay the Municipal Levy as calculated.
3. Taxable Assessment x School Tax Mill Rate = School Tax Levy

Discounts

Discounts are available on Municipal taxes only and do not apply to the school portion of taxes. 

• 2% municipal tax discount for payments received between January 1 and July 31 for the year 2020.
• For the year 2021 and thereafter a pre-payment discount on municipal taxes of 2% from January 1 – June 30. (Bylaw No. 4-2013)

Penalties on Current (Bylaw No.4-2013)

An additional penalty charge of 1% per month shall be added to current taxes unpaid and outstanding as follows:

• On all current taxes unpaid and outstanding as of the first day of August 1%
• On all current taxes unpaid and outstanding as of the first day of September 1%
• On all current taxes unpaid and outstanding as of the first day of October 1%
• On all current taxes unpaid and outstanding as of the first day of November 1%
• On all current taxes unpaid and outstanding as of the first day of December 1%

Penalties on Arrears 

Where taxes remain unpaid after the 31 day of December in the year the taxes were imposed they shall be deemed in arrears and a 5% penalty will be added