Taxation of Forest Grazing Permits
Res #: 5-06A
Responses Received: No
Departments: Saskatchewan Government Insurance (SGI)
WHEREAS, we understand there is a move to have the Province exempt forest grazing permit areas from property tax; and
WHEREAS, all other occupants of Crown Land are subject to property tax; and
WHEREAS, all other pastures are subject to property tax;
THEREFORE BE IT RESOLVED, that SARM go on record as opposing any move to exempt forest grazing permit areas from property tax.
Response from Honourable Harry Van Mulligen, Minister of Government Relations:
Currently, one of the requirements of a rural municipality's (RM) assessor under The Municipalities Act (MA) is to assess the occupant of land that is exempt from taxation where the occupant is the holder of a lease, licence or permit. This requirement would include the holder of a grazing permit issued by Saskatchewan Environment.
The decision to tax the occupant of land that is exempt from taxation, where the occupant is the holder of a grazing permit issued by Saskatchewan Environment, is made by the RM council, not the Government of Saskatchewan. An RM may, under the MA, cancel or prorate the taxes levied on a grazing permit holder, if it feels taxes based on the full year are not appropriate. RM councils may also choose to exempt grazing permit holders by bylaw.
By virtue of the vote on this resolution, RMs have indicated their view that municipal authority in this matter should remain unchanged. The government will respect the views of SARM and RMs on this matter; we will not be proposing any changes to the legislation pertaining to this issue.