A photo taken during the city council meeting at the Don Ross Council Chambers in North Battleford on Monday, March 23, 2026. (Image Credit: Kenneth Cheung/battlefordsNOW)

By Kenneth Cheung

municipal matters

North Battleford reviews tax system as study finds lower-value homes pay more

Mar 24, 2026 | 5:06 PM

A new tax study suggests lower-value homes in North Battleford are paying a higher share of property taxes than properties that are worth more, as city council reviews how taxes are distributed.

Council voted Monday to send the report to the Battlefords Chamber of Commerce for feedback and to explore broader public consultation before drafting a new tax policy later this year, with implementation targeted for 2027.

The study, commissioned at the request of the Chamber, proposes eliminating the city’s base tax and relying solely on property values to determine what owners pay.

It found the current system – which combines a flat base tax with value-based taxation – results in lower-value properties facing higher effective tax rates than more expensive ones.

Mayor Kelli Hawtin said the review is aimed at ensuring the city’s tax tools reflect current priorities.

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“It was probably 20 years ago when our tax tools were evaluated by council,” Hawtin said. “It’s important that we re-evaluate these things regularly enough so that our methodology is meeting the objectives of the strategic plan.”

She said the focus is on how the tax burden is divided, not the total amount collected.

“The city collects X amount of dollars and how do we split that amongst properties?” Hawtin said. “And those are the tax tools that will be evaluated.”

Using 2024 data, the report shows a home assessed at $50,000 faced an effective municipal tax rate of about 2.36 per cent, compared to roughly 0.87 per cent for a $375,000 property.

The analysis also found properties assessed below about $155,000 were effectively overpaying under the current system, while higher-value properties were underpaying when compared to a model based solely on property value.

The study also says the base tax, which applies a flat charge regardless of property value, contributes to uneven tax rates. It adds the current system effectively results in lower-value properties subsidizing higher-value ones.

Finance director Margarita Pena said the report examines the balance between residential and commercial taxation, along with how other municipalities approach similar issues.

“It has a lot of topics as well, incentives and what are the other larger centers doing with commercial mill rates as well.”

She said no decisions have been made and further analysis is required before bringing recommendations to council.

During the meeting, Councillor Kent Lindgren said the review should reflect input beyond the business community.

“This will impact a lot of people and a lot of businesses and agencies that are not necessarily chamber members either,” Lindgren said.

Hawtin said the complexity of municipal taxation could make broader consultation challenging.

“Municipal taxation is very complex… the general public is welcome to review it, but I don’t know how much the general public will be able to digest this,” she said.

City manager Randy Patrick said administration will return with options on how to gather wider feedback.

Pena noted the city’s current tax policy framework dates back to 2007 and will be reviewed as part of the process.

Council also approved freezing the base tax for residential, condominium and vacant land properties at 2025 levels for the 2026 taxation year while the review is underway.

Hawtin said the review will also consider whether the city’s tax structure supports economic development.

“The Chamber of Commerce would like to see business flourish. Are our tax tools meeting that objective?” she said.

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Kenneth.Cheung@pattisonmedia.com