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Property Taxes

The main source of revenue for the Resort Village of Candle Lake comes from property taxes. 

A base tax is added to the mill rate calculation to provide the total taxes for each property in the Resort Village. The mill rate is set by Council each year, and is calculated on the assessed value of your property. The total taxes received by the Resort Village are determined by the amount of funds that will be required to support the annual budget.

Property owners also pay for schools; the education mill rate is set by the province.  

Property assessments/revaluations are conducted by the Saskatchewan Assessment Management Agency (SAMA)

Property assessment can be appealed while the Rolls are open each year. If you have questions about your assessment, the appeal process, or for more information on the assessment process, please contact our SAMA representative Richard Jackson and (306) 920-7198 or by email at richard.jackson@sama.sk.ca.

Property Tax Payment Deadline

The deadline to pay your property tax is August 31st of each year. 

Interest of 1.8% will be applied to any taxes owing starting September 1, 2024.

How to Pay Your Property Tax

  • In Person at the Village Hall - cash, debit or cheque will be accepted.
  • E-transfer to info@candlelake.ca
  • TIPPS (Tax Installment Payment Plan Service Program) - TIPPS offers equalized monthly property tax payments. 
  • To sign up for TIPPS, withdraw from TIPPS, or change your banking information for TIPPS, please contact the Resort Village at (306) 929-2236 or info@candlelake.ca.

Frequently Asked Questions About Property Re-Inspection Taking Place in 2024 

A physical re-inspection of properties in the Resort Village is taking place in 2024. Re-inspections, which are mandated by the province to take place at least every 12 years, are done to look for corrections, errors or missing information that may affect property data and assessment values. The goal is to ensure fairness and equity amongst similar properties when applying taxes. 

The Resort Village worked with the Saskatchewan Assessment Management Agency (SAMA) to compile the information below. If you have any questions about re-inspection, please contact SAMA at 306-752-6142 or 1-800-216-4427 or visit the SAMA website at this link

What is property re-inspection? 

This is a “physical” re-inspection that looks for information that might be missing from the data on file for a property, or incorrect data, that may affect property assessment values. 

Who conducts the re-inspections? 

The Resort Village contracts with SAMA to complete property revaluation and re-inspection services. SAMA does this work with almost 800 municipalities in the province.

Why are they needed? 

The physical re-inspections are a requirement by the province to ensure fairness and equity amongst similar properties when applying taxes.

Is someone “physically” going to be on my property? 

Yes. SAMA assessors will physically visit your property to visually inspect your property from the exterior only (they do not need to enter the inside of your property). 

What do I need to do to prepare for the re-inspection?

Property owners will have received a letter from SAMA by now. The letter asks property owners to complete a Property Data Confirmation Form to provide them with information on their property. Regardless of whether a property owner returns the form or not, SAMA will still visually inspect properties to verify the data they have on record. If SAMA has visited your property recently because you have taken out a permit, the visual inspection takes less time. The average time required for a SAMA assessor to complete a physical re-inspection is between 5 and 15 minutes. 

Will the re-inspection affect the assessment value of my property? 

Depending on how a property has changed since its last inspection, the assessment value may have increased, or it could have decreased.  For example, if you removed an old garage from your property since the last time your property was inspected, the value may decrease. 

 Why are the re-inspections being done now? 

SAMA advised the Resort Village that the last physical re-inspection of Candle Lake properties was completed 32 years ago. About seven years ago, the province, the Saskatchewan Association of Rural Municipalities (SARM) and the Saskatchewan Urban Municipalities Association (SUMA) provided funding to SAMA to ensure re-inspections are done every 12 years. In February 2024, SAMA advised that the Resort Village was on their list to have our re-inspections completed this summer.  

When did the Resort Village agree to have the re-inspections done this year? 

A resolution approving the SAMA re-inspection in 2024 was passed at the March Regular Council meeting.

Did the re-inspections have to happen this year or could we have waited? 

Had the Resort Village not agreed to have the re-inspections done this summer, SAMA has advised us we would be moved down on the list of communities for SAMA to visit, which could be up to six years from now. The province, SARM and SUMA have provided funding to SAMA to complete the re-inspections, so a request to postpone could be declined by these bodies. To ensure fairness for our residents, the Resort Village believes it is important to ensure that property values are as up to date as possible.  

Isn’t a revaluation also happening now? What is the difference between the re-inspection and the property revaluations that are done every four years? 

The four-year revaluation cycle (also provincially mandated) does not include a physical inspection of a property, rather it relies on market values. The last revaluation occurred in 2021. At that time, properties in the Saskatchewan were valued reflective of market values as of January 2019. The next valuation will occur in 2025. At this time, property values will be reflective of market values as of January 2023.  Work on revaluation has already begun. The Resort Village discussed revaluation at the March Public Council Meeting. 

So with the revaluation and the re-inspection being done this year, is it true that my property taxes will go up next year? 

It depends on when your property was last inspected. Some property values may go up as a result of the re-inspection and revaluation, but some may go down. The Resort Village sets the mill rate as part of its annual budgeting process, which you can read more about here.

Does the Resort Village have to pay for the re-inspections?

No, they are covered in the annual fees we pay to SAMA to complete assessments. 

What is the list of services SAMA provides to the Resort Village? 

SAMA’s services to the Resort Village include: 

1.  Yearly visits to assess any new builds or changes made to existing properties (a permit building has been issued and SAMA is assessing the property). 

2. Yearly visits to assess properties that have been bought or sold (a property has changed hands). 

3. Physical re-inspection (which is now conducted every 12 years).

4. Property revaluations (renewing a property value based on market values which is done every 4 years).  

Who can I contact for more information on the physical re-inspection and property revaluation? 

Please contact SAMA at 306-752-6142 or 1-800-216-4427.