Whereas a significant portion of Agricultural Land Reserve lands are being used for permitted non-farming uses; And whereas this land is some of the most agriculturally productive in Canada; And whereas existing taxation and assessment procedures for the Agricultural Land Reserve provide benefits for non-farm uses that occur on these lands: Therefore be it resolved that UBCM further encourage the provincial government to direct BC Assessment, and any other appropriate bodies, to promptly investigate and propose possible taxation reform measures to prioritize and promote the use of Agricultural Land Reserve lands for primary farm uses, as laid out in the Homes for BC companion document to the 2018 Provincial Budget.
Ministry of Agriculture On January 4, 2018 the B.C. Minister of Agriculture, announced the formation of the Ministers Advisory Committee for Revitalizing the Agricultural Land Reserve ALR and the Agricultural Land Commission ALC the Advisory Committee. The nine-member Advisory Committee was tasked with providing strategic advice, policy guidance, and recommendations on how to help revitalize the ALR and ALC to ensure the provincial goals of preserving agricultural land and encouraging farming and ranching in B.C. continue to be a priority. In July 2018, the Advisory Committee submitted an Interim Committee Report with recommendations to the Minister of Agriculture for the provincial governments considerations. The recommendations included changes to the current legislative, regulatory and administrative framework of the ALR and the ALC. The Advisory Committees interim report noted the key issues under consideration by the Committee for its Final Report to the Minister, including possible tax reform to encourage farming and ranching in the ALR: Examine the farm income threshold for farm property tax class. The Minister received the Committees Final Report in December 2018 and has directed Ministry staff to review and advise on the recommendations including those pertaining to tax reform. The Ministry of Municipal Affairs and Housing administers the B.C. Assessment Act and has authority for seeking amendments to income thresholds for farm property tax status. Ministry staff are working with the Ministry of Municipal Affairs and Housing and the Ministry of Finance to explore potential options to better ensure farm property tax benefits support the intended recipients. Tax reform can help ensure that the lower property tax assessment is applied to properties used for farming and ranching, where owners are investing in agriculture and managing farmland for agricultural production. Tax reform can also better support provincial, regional and municipal objectives to protect agricultural land for farming, increase active farming of land, and improve the viability of agriculture in B.C. Government wishes to support BC farmers and ranchers and ensure that farm property tax benefits flow to these owners of farmland, not those engaged in non-farm use activities.
BC Assessment Any requests for legislative or regulatory amendments should be directed to the Provincial government and I can see from your letter that a copy of this resolution has been sent to them.