Tax Rates

Annual spending priorities for the City are set each year through the budget process. Although we continue to find efficiencies in our operations and do more with less, new projects, additional service levels and rising costs of doing business often require budget increases funded through taxation.

2022 Priorities

As a City, we are focusing on building a better Prince Albert. In 2022, budget has been identified to fund new projects like the Crescent Heights Spray Park, upgrades to Little Red River Park, new portable skateboard park and basketball court at James Isbister Park and contributions to the Rotary Adventure Park at Little Red River Park. In 2022 Prince Albert City Council also supported a $500,000 contribution to the IT infrastructure reserve to fund ongoing investments in technology to support efficient processes and improved online services for residents.

Managing the Tax Impact on Residential Properties

Prince Albert has a unique housing market. There are certain areas in such high demand that properties continue to hold value or increase in value while other areas decrease. The result is a greater amount of the taxation responsibilities are being shifted to higher valued properties. In Prince Albert, middle valued homes have dropped in value causing fewer properties to carry a larger portion of the tax load. The shift occurred in the 2021 revaluation where some homes experienced upwards of 30% increases in their property taxes.

A base tax, or a special tax charged as a base tax, is one tool cities can use to reduce the difference in property taxes between the lower and higher valued homes. Because of the unique housing market in Prince Albert, this approach is increasingly becoming part of the tax plan each year.

An increase in the mill rate, the traditional tax tool option for cities, would apply a much greater increase on the higher valued properties.

2022 Residential Property Tax Impact

In 2022, a $40 base tax combined with a 1.8% mill rate increase has been approved to raise the funds needed to achieve budget priorities this year. With the combination of a base tax and mill rate increase, the higher valued properties will pay more but at a reduced pace than what would be experienced with a mill rate increase alone.

2022 Residential Property Tax Impact
Assessed Value	$100,000	$200,000	$250,000	$300,000	$450,000
Taxable Value	$80,000	$160,000	$200,000	$240,000	$360,300
2021 Taxes	$1,503.24	$2,722.48	$3,332.10	$3,941.72	$5,775.15
2022 Taxes	$1,559.07	$2,794.14	$3,411.68	$4,029.22	$5,886.46
Dollar Increase Change	$55.83	$71.66	$79.58	$87.50	$111.30
Total per month	$4.65	5.97	$6.63	$7.29	$9.28
Change %	3.71%	2.63%	2.39%	2.22%	1.93%

2022 Base Taxes, Special Taxes and Mill Rates

We use a combination of tax tools to raise revenues necessary to fund operations. In Prince Albert, the unique nature of the housing market has resulted in base taxes being used more often to reduce the tax load being carried by fewer higher valued homes.

Below is a breakdown of the tax rates that apply to residential properties.

New in 2022

This year, a new $40 residential base tax combined with a 1.8% mill rate increase is proposed to raise the funds needed to achieve budget priorities this year.

Below is a breakdown of the different taxes you will see on you residential property tax bill and what they are used for.

General Municipal Levy

The general municipal levy is a mill rate applied to raise the majority of the taxable funds required to operate the City. To calculate the levies on your property taxes, this formula is used:

Taxable assessed value x mill rate x mill rate factor = levy amount

Library Levy

The Library Levy is a mill rate applied specifically to fund the operations of the Prince Albert Public Library.

Civic Facilities Levy

The Civic Facilities Levy is a mill rate applied specifically to fund a reserve for city facilities.

Snow Management Special Tax

The Snow Management Special tax is $60/residential property. It raises the funds to cover the expenses of the City’s snow management operations.

This includes all labour, equipment and materials for snow operations including any costs associated with contracting out services during major snow events and clearing the rotary trail, downtown and city-owned parking lots.

Roadways Special Tax

The Roadways Special tax is $189/residential property base tax. It raises funds to cover the annual paving program.

Police Special Tax

The Police Special tax is $35/residential property base tax. It raises funds to cover the expenses of four police officers in the proactive policing unit.

Base Tax

The base tax is $40/residential property and raises funds to cover operational priorities. This base tax is proposed for 2022 to address Prince Albert’s unique housing market.

2021 One-time Property Tax Abatements

A one-time property tax abatement for property owners impacted by a tax increase greater than $700 in 2021 has been approved by City Council. The decision follows the 2021 revaluation where some homes experienced as much as 30% increases in their property taxes. Of these properties, increases ranged from $780 to $5,999.

Abatements will be issued to impacted properties in May 2022.

Learn more:

2021 Revaluation One-Time Property Tax Abatement Report: https://eagenda.ca:5001/IIP/princealbert/file/getfile/38375

Media Release: https://www.citypa.ca/en/news/one-time-property-tax-abatements-approved.aspx

Understanding Base Taxes, Special Taxes and Levies

The property tax system is designed to apply taxes according to value of your home. This is called the ad valorem system. The general principle is that the higher the value the property, the higher the property taxes. Different types of tax tools are available to cities to provide some flexibility in how tax rates are applied:

Mill Rate (ad valorem): tax rate applicable to all assessed properties in the City. It is calculated as a percentage of the value of the property which means that the higher the value the property, the higher the property taxes.
Mill Rate Factor: applies a ratio to increase or decrease the effective mill rate in each of the property classes or sub-classes.
Minimum Tax: guarantees that a property will pay a minimum amount of property taxes.
Base Tax: a specific amount of money applied to each property that effectively reduces the difference in property taxes between the lower and higher assessed properties.
Special Tax: revenue generated for a specific purpose.

Understanding your Property Tax Notice

Below is a breakdown of all the parts of the Property Tax Notice. The PDF is also available for download here.

Breakdown of the Property Tax Notice

General Tax Rate Information

Property Tax Bylaws

The following property tax bylaws are in place for 2022.

Property Tax Bylaw

The Property Tax Bylaw raises the amount of taxes for General Municipal, Library and Capital Project Levies. It also has the current rates for base taxes, minimum tax and Destination Marketing Levy for Hotels.

Snow Management Special Tax Bylaw

The Snow Management Special Tax Bylaw establishes the rate of tax to raises funds to cover the expenses of the City’s snow management operations.

Roadways Special Tax Bylaw

The Roadways Special Tax Bylaw sets the rate of tax to raises funds to cover the annual paving program.

Police Special Tax Bylaw

The Police Special Tax Bylaw provides the rate of tax to raise funds to cover expenses in the proactive policing unit.

Business Improvement District Levy Bylaw

The Business Improvement District Levy Bylaw establishes the rate of tax to raise funds for the Prince Albert Down Business Improvement District’s activities. This levy is applied to properties located in the Downtown Business Improvement District area, defined in Bylaw No. 4 of 2005.

Property Tax Incentive and Penalties Bylaw

Our Property Tax Incentive and Penalties Bylaw identifies all the due dates of taxes, the interest charges, our TIPPS incentive as well as our discount for early payments.

School Taxes

The City of Prince Albert is required by legislation to bill and collect school taxes on behalf of the Province. You can make a declaration of whether your education property tax dollars will support the Public School or the Separate School.

School board taxes do not have a mill rate factor associated with them. Please see our property tax bylaw to see all the rates associated with your tax notice.

Property Tax Estimates

Exact taxes for any particular property are not provided. You can find an approximation of taxes by using the property tax estimate calculator. To use the calculator you need to click on Assessment Online, you will need to know the assessed value of a property.

Property Ownership

If you would like to find out who the owner of a property is, please contact Information Services Corporation.

Property Tax Relief

Property tax relief may be considered if it meets the criteria listed in the Property Tax Relief Policy.