Section 293 of The Municipalities Act
Do you own or lease land in an adjoining municipality? If so, you are eligible to receive a municipal tax exemption on your permanent residential dwelling as per section 293 of The Municipalities Act.
The Act provides that certain dwellings (residences/homes) in an RM are exempt from taxation. Section 293 Exemptions are provided for primary farm residences to an amount equivalent to the agriculture land base leased or owned, as long as the residence is occupied by the principal owner.
If the assessment of your farm home is higher than the total taxable land assessment of what you own, rent and/or lease, in this municipality, and in some cases any of the eight neighbouring municipalities, you would normally be taxed on the difference. As well, if you own more than one house, in some circumstances you may be taxed. The onus is on property owners to provide the assessor with information in regards to leased land within the municipality or outside of the municipality so exemptions can be properly applied. This should be done by completing the form below. The deadline for doing so is March 31st in the year which the change occur. This is again outlined in The Municipalities Act.
Occupied Residences Located In Hamlets, Organized Hamlets (OH), Or Special Service Areas (SSA) Are Not Eligible To Receive A Tax Exemption.
A Section 293 Exemption Form must be sent to the RM office on new exemptions (leased and neighboring RMs land) prior to the annual March 31st deadline.