Property Taxes

Property taxes are levied in July and are due on December 31st of each year.  The taxes as levied apply to the calendar year which covers the period from January 1 to December 31 of any given year.  

 2021 Taxable Assessment Rates
  • Agriculture Arable (Cultivated)          55% Value
  • Agriculture Non-Arable (Pasture)      45% Value
  • Residential                                            80% Value
  • Commercial                                          85% Value
2021 Tax Levy

Agriculture             $1,207,055 (11%)                                         Residential         $223,211 (2%)                                                                                        Commercial           $234,697 (2%)                                              Resource         $9,650,184 (85%)                                                                                                   2021 Tax Levy $11,315,148

Tax Tools - Mill Rate Factors

Mill rate factors to transfer some of the cost of public services from one property classification to another.  All property in a municipality is classified as agricultural, residential or commercial.  Mill rate factors essentially adjust the mill rate, with the result that the effective mill rate for a specific property classification may be higher or lower than other property classifications.  Mill Rate 4.35 


                                    Agriculture    1.5                                                  ad valorem                   4.35                                                              

                                   Residential     0.8                                                  Adjusted Mill Rate    3.48

                                   Commercial    7.2                                                Adjusted Mill Rate    31.32

                                   Ratio High to Low  31.32/3.48 = 9                                                                                                                                                                                                                                                                                  This number cannot exceed 9


Tax Tools - Minimum Tax

A minimum tax may be established to increase the amount of taxation revenue generated from lower assessed properties within one or more property classifications.   

This tax policy will reduce the uniform mill rate which will benefit properties with higher assessed values.

Your municipal taxes will be the greater of the minimum tax or the ad valorem tax calculation. 

The municipality has implemented a minimum tax of $400.00.  Using the ad valorem tax calculation, the municipal tax levy relative to Property is $50,000 / 1000 x 4.35 = $217.50.  As this amount is less than $400.00, the municipal taxes for this property will be $400.00

Note:  The R.M. does not apply a minimum tax at this time.


Tax Tools - Base Tax

 A base tax may be applied to all properties within one or more property classes.  Base tax will be a specified amount.  A base tax will lower the tax rate reducing the difference in property taxes between lower and higher assessed properties.

Your municipal taxes will be determined by adding the base tax to the ad valorem tax calculation.  In other words, we will build on the base.  The municipality has established a base tax of base tax of $800 on commercial property.  As a result of implementing base tax policy, the tax rate is reduced to 4.35 mills x MRF 9= Adjusted mill rate 31.32

  • Your commercial property taxes will be ($200,000/ 1000 x 31.32) = $6,264 + $800 = $7,064
  • Hamlet of Frenchman Butte applies base tax to commercial and residential properties


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