Communities could levy taxes on vacant properties under proposed changes

The proposed amendments would give local governments more options to address vacant properties and support local development.

• Vacant properties: Local governments could create and impose a vacant property levy.
• Property assessments: Owners would have 45 days to respond to an information request. If they do not, they could lose the right to request an assessment review, and an appeal to the Assessment and Planning Appeal Tribunal would not be allowed.
• Residential tax credit: The credit could cover a secondary attached or detached residence on the same parcel. The term “eligible individual” would replace “spouse or children” and include adult children, spouses, common-law partners, parents, grandparents, and adults eligible for the Federal Disability Tax Credit.
• Developer agreements: Local governments and rural districts could make community benefit agreements with developers for amenities, services, in-kind benefits, local hiring commitments, or funding to offset expected development impacts.

The changes are proposed and would require passage to take effect.