Whereas the Minister of Finance establishes property tax classifications, and all forms of farm use are currently grouped under Class 9 without distinguishing between small-scale, light-impact farm operations and large-scale, intensive industrial farm operations; And whereas large-scale industrial farming typically places significantly greater demands on municipal infrastructure and services, yet is assessed and taxed at the same rate as small-scale farms with minimal impacts: Therefore be it resolved that UBCM ask the Minister of Finance to create farm-use property tax subclasses to differentiate between small-scale, light-impact farm operations and major, large-scale industrial farm operations, enabling municipalities to equitably allocate the property tax burden across farm property types.
