WHEREAS the Government of Saskatchewan has implemented tax tool changes including lowering the effective tax
rate ratio to 7:1 from 9:1 without consulting with the municipalities of Saskatchewan.

WHEREAS these changes detrimentally impact municipalities in which commercial enterprises cause extensive costs
that were previously funded using a 9:1 ratio and tax tools such as base taxes.

WHEREAS these municipalities now need to recover these costs elsewhere.

BE IT RESOLVED that SARM lobby the government to rescind the ratio changes.

BE IT FURTHER RESOLVED that if the ratio changes are “arbitrarily” implemented, SARM lobby the government to
offset the tax losses by 50% for 3 years to give the affected municipalities time to develop initiatives.