Different Tax Rates for Land Improvements

WHEREAS urban sprawl creates higher infrastructure costs, higher transportation costs, and other costs borne by society; AND WHEREAS municipalities on the fringe attempt to control urban sprawl; AND WHEREAS property tax incentives may be used to encourage appropriate development and reduce urban sprawl over the long term; AND WHEREAS in rural areas a property tax rate that focuses on improvements will increase the cost of establishing estates and monster houses, and will encourage land to be preserved for rural and agricultural purposes; AND WHEREAS in urban areas a property tax rate that focuses on land will encourage higher density development: THEREFORE BE IT RESOLVED that the Province empower municipalities with the ability to adjust the weighting of the property tax mill rate between improvements and land according to the designations of urban or rural.