Parcel Tax for Mosquito Control

Year
2005
Number
C2
Sponsor(s)
East Kootenay RD

WHEREAS pursuant to Section 8032 of the Local Government Act, regional districts are not permitted to use parcel taxes to recover the costs of a regulatory service, which includes mosquito control; AND WHEREAS it may be deemed that the value of mosquito control is equal among all properties within a service area; therefore, levying a parcel tax would be a fair method of tax recovery: THEREFORE BE IT RESOLVED that the UBCM petition the Province to amend the Local Government Act to include the ability for regional districts to levy a parcel tax for mosquito control.

Provincial Response

Ministry of Community Services Regional Districts have various kinds of service powers and various ways in which they may recover the costs of providing services. A regulatory service is a defined term in the Local Government Act which encompasses a range of activities that include the exercise of regulatory authority. The definition specifically excludes some other types of services, even if they involve regulatory aspects. Regulatory services may be paid for using property value taxes but not parcel taxes, because the benefits of regulatory compliance and enforcement apply indirectly to all property within the service area. For example, all residents benefit when a property maintenance standard is enforced regarding noxious weeds or standing water. By comparison, parcel tax is more appropriately used when the benefits of the service apply directly to a property, such as provision of fire protection or sewage disposal. A mosquito control service may or may not be a regulatory service depending on the nature of functions performed by or on behalf of the Regional District. Local governments are encouraged to get independent legal advice when they develop service bylaws and select the method of cost recovery. MINISTRY OF COMMUNITY SERVICES DIRECT RESPONSE TO SPONSOR With respect to regulatory versus non-regulatory services and the use of parcel tax, I appreciate that the legislative framework is rather difficult to understand, as regulatory services a defined term and services which include regulatory components, are treated differently for purposes of cost recovery. With the passage of time and various legislative amendments -- in particular the separation of municipal powers from regional district powers and the creation of the Community Charter -- the line between what constitutes regulatory and non-regulatory services may appear to be a bit arbitrary. However, the general tendency is that services that are purely regulatory are not eligible to use the parcel tax for cost recovery i.e. those items in section 797.1 of the Act, while those services that may include both regulatory and other service components may do so i.e. items in Part 15 of the Act, which were historically powers restricted to municipalities. As noted above see direct response to sponsor on resolution C1, the principle that applies here is that the parcel tax should only be used to fund services that provide benefits to a specific property. Pure regulatory services, by their very nature, provide benefits to the entire community. For example, a noise control bylaw establishes a common set of standards that everyone must adhere to and everyone enjoys protection under. By comparison, a water distribution service may be paid for on the basis of a parcel tax to participating properties. Regulations with respect to the use of the service may also apply such as the restrictions on the use of sprinklers. This does not make it a regulatory service per se, and the total costs could still be recovered by way of parcel tax. With respect to a mosquito control program, it is possible that you could establish it under section 523, Health protection authority, in which case you may use the parcel tax. The service bylaw would, however, be subject to Section 9 of the Community Charter.

Convention Decision
Endorsed