WHEREAS, section 293 of The Municipalities Act (“the MA” speaks to exemption from taxation in rural municipalities (RM) and clause 293(2) (e) speaks to “a dwelling that is situated outside of an organized hamlet,” and

WHEREAS RMs are obligated under section 14 of the public health act, 1994 for water supply and sewage disposal and section 3 of the municipal refuse management regulations for solid waste, to provide additional services to hamlets and organized hamlets which identifies there are more services required for residents in an hamlet just like in an organized hamlet; and

WHEREAS tax exemptions under clause 293(2)(e) are intended for rural residences receiving regular municipal services not for rural residences required to receive additional services as identified above; therefore, residences in hamlets and organized hamlets should be treated equally when it comes to tax exemptions;

BE IT RESOLVED that SARM request the Ministry of Government Relations to amend clause 293(2) (e) of The Municipalities Act to add in “a hamlet”.

View response from the Minister of Government Relations