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By Kenneth Cheung

Meeting preview

North Battleford considers scrapping base tax in property tax overhaul

Mar 23, 2026 | 11:50 AM

North Battleford city council is set to review a new tax study tonight that could pave the way for a major overhaul of how property taxes are calculated, including the potential elimination of the city’s base tax.

The report, commissioned by the city and prepared by economist Harry Kitchen, examines the fairness of the current system, which combines a fixed base tax with a value-based property tax. 

It proposes shifting to a system based solely on assessed property values, removing the base tax entirely.

According to the study, the existing structure results in higher effective tax rates for lower-valued properties and lower rates for higher-valued ones, creating what it describes as a regressive impact. 

Using 2024 data, the report shows a property assessed at $50,000 faced an effective municipal tax rate of 2.36 per cent, compared with 0.87 per cent for a property assessed at $375,000. 

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The disparity is driven by the base tax, which is applied as a flat charge regardless of property value, raising the overall rate more significantly for lower-value properties.

The report argues this runs counter to widely accepted principles of property taxation.

“Fairness is achieved when all properties with access to the same bundle of municipal services should pay the same tax rate, these differences in effective tax rates are not deemed to be fair,” the study stated. 

It further finds that properties assessed below the city’s average value – about $155,200 – are effectively overpaying under the current system, while higher-value properties pay less relative to their assessment. 

Administration is recommending council receive the report and forward it to the Chamber of Commerce for review before bringing back a proposed tax policy later this year. 

Any changes would be considered in the fall of 2026, with potential implementation in 2027.

In the meantime, a separate report before council recommends freezing the base tax for residential, condominium and vacant land properties at 2025 levels for the 2026 taxation year while the broader review is underway. 

The planned review will also examine the balance between residential and commercial taxation, along with broader questions of equity in the city’s tax structure.

Council is scheduled to meet Monday, March 23, at 6 p.m. in the Don Ross Centre.

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Kenneth.Cheung@pattisonmedia.com