WHEREAS the Alberta Association of Municipal Districts and Counties has, following a unanimously supported resolution in 1999, lobbied the Alberta Government to reduce and ultimately remove education taxes from residential and farmland properties; and AND WHEREAS the education property tax system is inequitable and remains truly confounding for taxpayers due to factors associated with equalized and live assessments, caps on equalized assessments, regulated and market values, uniform provincial mill rates and live mill rates; AND WHEREAS the financial circumstances of the Province is outstanding;
THEREFORE BE IT RESOLVED that the Alberta Association of Municipal Districts and Counties urges the provincial Government to eliminate the education property tax from all property assessment classes.
For the last 6 years mill rates have decreased as property market value increased negating much of the financial benefits from reduced provincial mill rates. In light of unprecedented provincial financial resources, rural municipalities propose to eliminate the education property tax on farmland, residential and non-residential assessments in upcoming years.
The Municipal Sustainability Initiative is a ten-year funding program for municipalities. Upon full implementation in 2010-11, municipalities will receive $1.4 billion annually.