Section 293 Exemption Review

Res #: 9-22A
Number: 9
Year: 2022
Midterm: No
Expired: No
Responses Received: No
Departments: Saskatchewan Ministry of Government Relations

WHEREAS section 293 of the Municipalities Act exempts certain properties in a rural municipality which includes unoccupied buildings that are residential in nature and a dwelling that is occupied by an owner
or a lessee of land in the rural municipality or any adjoining municipality to the extent of the amount of the dwelling;
WHEREAS having unoccupied residential dwellings being exempt from taxation gives no incentives for owners to clean-up any vacant or unoccupied buildings creating a breeding ground for rodents;
WHEREAS municipal offices spend numerous hours applying for the section 293 exemption every 4 years as the exemption gets ‘cleared-out’ during revaluation years, only to have millions of dollars in exemptions
for the municipality and the school division; and
WHEREAS there are no clear definitions in the Municipalities Act which allows for numerous interpretation and abuse of the exemption, creating a free rider problem.
BE IT RESOLVED SARM lobby the provincial government to do a review of section 293 of the Municipalities Act consisting of key stakeholders, which includes the RMAA, SAMA & SARM, to identify the issues section 293 has created for rural municipalities and determine a solution.