Tory MLA, Richard Marz recently introduced Private Members' Bill 210 in the Alberta Legislature calling for the elimination of education taxes on property by 2011. Unfortunately, Bill 210 will not survive past the end of this fall session, and die an unfortunate death on the Order Paper.

Mr. Marz has correctly suggested that since Alberta's debt has now been paid off, it's time to repay those who made sacrifices to achieve our debt-free status: Alberta taxpayers.

Moreover, property taxes are a very antiquated form of taxation. Ideally, the taxes you pay should represent either the amount of service you receive and/or your ability to pay. Property taxes achieve neither of these objectives.

What does the unrealized value of your home have to do with deciding how much you should pay in taxes Just because you have a $180,000 house doesn't mean that you can afford to pay more in taxes than a person with a $150,000 house. Just because you have a $180,000 house doesn't mean that you throw out more garbage than a person with a $150,000 house. Deciding to base your tax bill on the perceived value of your house and land makes about as much sense on deciding your taxes based on your shoe size.

Beyond the regressive nature of property taxes, charging them in the name of education is as much of a misnomer as the so-called health care premium. Your education property taxes do not pay for education any more than your income tax, corporate taxes or the 3% sales tax on insurance. Municipalities simply remit what they collect in education property taxes to the province. Once it arrives in that big "general revenue fund" it is divvied up into health care, road building, fighting forest fires, welfare and all those other wonderful government programs and services - including education.

Mr. Marz isn't the only politician who finds fault. Indeed, the provincial government freezing education property taxes for seniors is an admission that the current system is broken. This policy ensures many seniors on fixed incomes will not be forced to leave their homes due to large increases in their property value and thereby their property tax bill. But why stop there

Seniors do not have a monopoly when it comes to high taxes and fixed incomes. Many young families face the same pressure. Eliminating education property taxes would not only eliminate a badly flawed tax, but it would put money back in the pockets of virtually every Albertan and help young families and low-income earners realize the benefit of home ownership.

But taxpayer beware! Many municipal politicians have expressed support for this idea. A reduction in your education property taxes could very easily and quietly be eaten up by an increase in your municipal property taxes.

The Alberta government should eliminate education property taxes in the upcoming 2006 provincial budget. But they must also take action to restrict municipalities from eating up that tax cut with increases to municipal property taxes. One way to safeguard taxpayers is through a local taxpayer protection act that would require a local referendum before taxes could be hiked or a municipal tax cap provision whereby tax increases would be limited to the rate of inflation.

But without question, Albertans deserve a tax break. Mr. Marz's proposal to eliminate a badly flawed and regressive tax is a good one. It deserves support.