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Education Property Tax Act

Potential implications for City of Regina Housing Incentive Programs

Tax exemption applications approved under the City’s Housing Incentives Policy include the education portion of property taxes. Recent Provincial legislation may affect the City’s ability to exempt the educational portion of property taxes for future housing tax exemption applications.

Bill No. 48, The Education Property Tax Act, requires municipalities to obtain approval of the Provincial Government to exempt all or part of the educational portion of property taxes. At this time, City Administration does not know exactly what impact this will have on the Housing Incentives Policy. If the City does not receive permission from the Province to exempt the education portion of property taxes, applicants to the City’s Housing Incentive Policy will be required to pay this portion of the taxes.  Applicants need to be aware of this possibility and plan accordingly.

What we know

  • Provincial legislation has been introduced that requires Provincial approval of the education portion of property taxes.  Details as to how this legislation will be applied are unknown at this time.
  • Current tax exemption agreements with the City that have been approved by Council will not be impacted. The Bill states that it will not be applied retroactively to affect exemption agreements between the City and HIP Applicants that have already been approved by Council.
  • The City is accepting Tax Exemption applications under the Housing Incentives Policy to take effect in 2018; however, this Bill may eliminate the City’s ability to exempt the full educational portion. 
  • While there are no immediate plans to make other changes to the City’s Housing Tax Exemption programs, City Council does have the authority to revise or eliminate these programs. 
  • All property tax exemptions must be approved by City Council and are not effective until approved by Council. 
  • Education property taxes make up between 35 to 40 per cent of a residential property tax bill.
  • Bill 48 can be viewed in its entirety at The Bill is scheduled to come into effect on January 1, 2018.

Information updates will be provided on this page as they come available.

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