Ah, the good old days when farmers could look forward to handing over the family farm to their children. Unfortunately, those days are gone. According to statistics released by Consumer and Corporate Affairs Canada, 41 farms in Manitoba declared bankruptcy in 2002 - that is more than double the 2001 total of 19. The numbers breakdown as follows:

• Livestock & Livestock Combinations - 13
  
• Field Crop & Field Crop Combinations - 11
  
• Fruit & Vegetables - 1
  
• Livestock & Field Crops Mixed - 16

There are a variety of factors that attribute to these alarming numbers but perhaps the most obvious is the farm cash crunch is exacerbated by taxes and red tape. The heavy tax burden borne by all Manitobans is particularly severe for rural areas and farmers. Of course there are decreased prices in commodity markets but there are many things that our own legislators could do to ease this burden until the international factors sort themselves out. The biggest culprit - skyrocketing property taxes.

Property taxes on farmland have steadily increased over the years and it appears that there is no end in sight as rumors are swirling there will be another round of hikes. There was a slight decrease in the portioned assessment on farmland that is subject to taxation, however reassessments on farm properties across the province continue to rise. Here is how it works: property taxes on Manitoba farmland are broken down by municipal taxes paid to local government and school division taxes paid to local school boards.

In the last 10 years, school taxes have increased three times greater than the rate of inflation. School division taxes levied on farmland represent almost 34% of the total school division tax base in Manitoba's rural municipalities. The bumper crop of taxes being harvested by the government, courtesy of farmers, must stop. The Canadian Taxpayers Federation has called for the elimination of school division taxes levied on farmland. Moreover, since it has become painfully obvious the property tax burden is unaffordable, the Province of Manitoba should conduct a comprehensive review of the school tax system to explore alternative education funding mechanisms. Other suggestions include the province and school divisions freezing all school taxes and implementing annual school tax cuts. Last, the province should extend the scope of the Taxpayer Protection Act to municipalities and school boards so that all school and municipal tax increases must first be passed by voter approval through referendum.

By taking these few steps, the province will make great strides to help alleviate just some of the burden facing our agricultural community.

Different levels of government have failed to weave a system of effective farm safety programs (read: AIDA) that will support and defend Canadian farmers and minimize the impact on taxpayers. If this trend continues Manitoba's agriculture community will be something we will all fondly remember from the days of old.