Resolution No. 7-03A

WHEREAS, The Assessment Management Agency Act Regulations Chapter A-28.1 Reg. 1 defines agricultural land as;
(b)
(i) for which the predominant potential use is cultivation, determined as the best use that could be reasonably made of the majority of the surface area;
(ii) that is used for dairy production, raising poultry or livestock, producing poultry or livestock products, beekeeping, seed growing or growing plants in an artificial environment;
(iii) that is used for agricultural purposes other than those mentioned in sub clauses (i) and (ii) and (c)(i); and

WHEREAS, The Assessment Management Agency Act Regulations Chapter A-28.1 Reg. 1 defines non-arable land as;
(c)
(i) for which the predominant potential use is as range land or pasture land, determined as the best use that could be reasonably made of the majority of the surface area; or
(ii) the majority of the surface area of which is not developed for any use, has been left in or is being returned to its native state or cannot be used for agricultural purposes; and

WHEREAS, the Assessment Management Agency is bound by Provincial Legislation; and

WHEREAS, land used for agricultural purposes has changed throughout the years and individuals and groups have obtained land and have taken acres out of agricultural production for other uses; and

WHEREAS, The Assessment Management Agency Act does not have a special classification for land taken out of cultivation or grazing;

THEREFORE BE IT RESOLVED, that SARM lobby the Provincial Government to redefine agricultural land and non-arable land and to reclassify land used for purposes other than cultivation or grazing into a non-agricultural class to more clearly reflect the actual use of the land.

Response from the Honourable Ron Osika, Minister of Government Relations:

When lands are transferred out of agricultural production and used in different ways, including for non-traditional agricultural operations or wildlife habitat, the method applied to assess the lands for property tax purposes remains the same. The current agricultural land assessment method is based on the principle of productive capacity of the land, and is not influenced by ownership or current use. If government created a separate property class for land taken out of agricultural production, it would raise expectations for other stakeholders making similar requests. Government continues to support the 1997 Reassessment Review Committee recommendation that was against the creation of new property classes.