The Northern Municipalities Amendment Regulations, 2025 (Saskatchewan Regulations 57/2025) introduce changes to the regulatory framework governing northern municipalities in Saskatchewan under The Northern Municipalities Act, 2010. These amendments, authorized by Order in Council 293/2025, focus particularly on taxation and assessment matters related to specific land uses, notably oil and gas non-well sites.

One of the key changes is the introduction of a new definition for “oil or gas non-well site,” which is now included in the interpretation section of the regulations. This term refers to sites associated with oil and gas development that do not include the actual well itself and is aligned with definitions provided in the province’s assessment manual.

The amendments to Section 27 restructure the existing provision by renumbering it as subsection 27(1) and introducing a new subsection 27(2). This addition instructs assessors to classify land used or intended for oil or gas non-well sites under specific categories: Non-arable (Range) Land and Improvements, Other Agricultural Land and Improvements, or Commercial and Industrial. This classification must be made in accordance with a revised subsection 31(4), indicating a more nuanced and use-based assessment system that reflects the nature and impact of such sites on northern municipal lands.

A major overhaul is made to Section 29, which is repealed and replaced with a new provision that defines property classes for the application of tax phase-ins, minimum tax, and base tax structures. The new classification framework consolidates properties into three broad categories. The Agricultural class includes Non-arable and Other Agricultural Land and Improvements. The Residential class encompasses Residential, Multi-unit Residential, and Seasonal Residential land types. The Commercial and Industrial class comprises traditional commercial and industrial properties, as well as Elevators, Railway Rights of Way, and Pipelines.

Subsection 31(4) further clarifies the assessor’s obligations depending on who occupies the land. If the site is occupied under a lease, licence, permit, or contract by someone who is not the landowner, the assessor must classify the land based on the surrounding land class. If it aligns with Other Agricultural or Non-arable classifications, the same applies to the oil or gas site. However, if the surrounding land is not of either agricultural class, the site is to be treated as Commercial and Industrial. Conversely, if the land is occupied by the owner or operator directly, the default classification becomes Commercial and Industrial. This approach differentiates between land use based on operational control and contextual land type, supporting a more equitable and site-specific assessment process.

These amendments aim to reinforce consistency in property valuation practices across northern municipalities, especially in the context of growing energy-sector land use.

Saskatchewan (57/2025) July 18, 2025
Disclaimer: Insights are for informational purposes only and do not reflect RRI’s official position or constitute legal opinion.