Classes of Assessment

Res #: 11-21M
Number: 11
Year: 2021
Midterm: Yes
Expired: No
Responses Received: No
Departments: Saskatchewan Ministry of Government Relations
WHEREAS the Lieutenant Governor in council may make regulations establishing classes of assessment of property for the purposes of mill rate factors, minimum tax, and base tax (section 284 of Municipalities Act); and WHEREAS subject to the regulations, a council may, by bylaw, set mill rate factors (section 285 of Municipalities Act) and since 2011 the classes of assessment of property for commercial and industrial includes the assessments of land and improvements classified as commercial and industrial, elevators and railway right of ways and pipelines (section 42 of Municipalities Regulations); and WHEREAS small commercial businesses such as, a mom-and-pop shop, differs greatly from an industrial business such as, a processing plant, and a municipality cannot utilize tax tools to redistribute the cost of public service within the two types of businesses. BE IT RESOLVED that SARM lobby the provincial government to amend the Municipalities Regulations to have commercial, industrial, elevators, railway right of ways and pipelines each as its own class of assessment to allow municipalities to utilize tax tools between the various commercial and industrial classes.