Sub-Class for Duplexes
Therefore be it resolved that SUMA lobby the Provincial Government to create a subclass for duplexes in order to allow for the application of a base tax or a minimum tax on each unit in the duplex as they require double the services of a regular single family dwelling.
Resolution: Consultations regarding municipal tax tools were conducted by the Government Relations (GR) for both the 2005 revaluation and a review of municipal property tax tools, during May and June 2004. Based on these consultations, government decided to reduce unnecessary complexities respecting local tax tools form the property tax system, since the use of some provisions had steadily decreased. Government has recently considered and decided that The Municipalities Act would not be amended to expand the authority to establish property subclasses for the purposes of applying local tax tools. Municipalities have considerable flexibility in determine local property tax distributions among the different property classes. These include applying a base tax or a minimum tax that could be used to fund a basic level of service as defined by the municipality A base tax is applied to individual entries on the tax roll. A base tax could be applied to each side of the duplex if each side was entered separately on the roll.