WHEREAS the authority of municipal governments to apportion the local property tax burden amongst assessment classes is an important and successful feature of local governance in British Columbia and both municipalities and regional districts: - are reliant on property taxation in order to deliver services in a manner that is responsive to community needs, and - have a legitimate right to expect that all taxpayers pay taxes that are levied on their properties; AND WHEREAS major industry: - is important to the continued viability of our communities and the economic vibrancy of the province as a whole, and - some major industrial taxpayers are contesting the tax burden that has been apportioned to them or have, for economic or other reasons, not paid taxes levied on their properties: THEREFORE BE IT RESOLVED that UBCM work with the provincial government on resolving industrial taxation issues within a framework that acknowledges: 1 the fundamental importance of local government control of property taxation for local purposes; 2 the need to gather and analyze data with respect to the taxation system as it relates to industrial properties; 3 the need to involve representatives from local governments and industry; 4 the effect that taxation of industrial properties within municipalities has on regional district revenues; and 5 local governments legitimate expectation of fair compensation if the principle of local autonomy in relation to this fundamental principle is set aside in any particular instance.
MINISTRY OF COMMUNITY RURAL DEVELOPMENT The Province of British Columbia supports the autonomy of both municipalities and regional districts. Working together with local governments, the Province has introduced a number of important measures in legislation to ensure that local governments are accessible and accountable to their citizens, and this includes the establishment of tax rates in an open public forum. Throughout the court proceedings between major industrial taxpayers and various British Columbia municipalities, the Province has been unequivocal in the belief that the various parties challenging their tax requisition are required, like every property owner in a municipality, to pay the taxes legally set through bylaw in each municipality. However, there were legal options for these industrial taxpayers and the companies decided to exercise this right. In addition, the Province agrees that industry is not only important to the individual municipalities where they reside, but also the economy of British Columbia as a whole. We have taken steps to ensure the continued viability of industry in the province, and are encouraged by some of the steps that local government have taken to review their industrial tax rates. The Province is committed to working with local governments and the industrial community in British Columbia to ensure that a structure is established that is positive for all parties. This work is in progress and will continue as the Province endeavours to support and maintain the autonomy of local governments to provide services to its citizens, and ensure the viability of industry in British Columbia.