WHEREAS recreational property land assessment is included with the prescribed
Commercial and Industrial class of property which limits the determination of
recreational land value to that of commercial and industrial assessment rates; and
WHEREAS a Recreational class of property is necessary to provide municipalities the
capacity to determine an appropriate classification that is more suitable to type and use
of recreational land; and
WHEREAS a Recreational class of property would deem recreational land to have a
nonregulated property assessment to achieve a fair and equitable assessed value;
BE IT RESOLVED that Section 39 of The Municipalities Regulations be amended to include
a Recreational Class of Property; and
BE IT FURTHER RESOLVED that the Recreational property classification shall include only
land, but not improvements on that land, used solely as an outdoor recreational facility
for the following activities or use:
i. Golf; xiv. Waterslides;
ii. Driving range; xv. Museums;
iii. Skiing; xvi. Amusement parks;
iv. Tennis; xvii. Horse racing;
v. Ball games of any kind; xviii. Rifle shooting;
vi. Lawn bowling; xix. Pistol shooting;
vii. Public swimming pool; xx. Horseback riding;
viii. Motor car racing; xxi. Roller skating;
ix. Go kart; xxii. Marinas;
x. Trap shooting; xxiii. Parks and gardens open to the public;
xi. Paintball; xxiv. Camping.
xii. Archery;
xiii. Ice skating;
View response from the Minister of Government Relations