In last few weeks the number of rural municipalities that are with withholding education tax from local school boards jumped from 17 to 50 despite the threat of legal action from the province. Judging by the number of letters, emails and phone calls to the Canadian Taxpayer's Federation's (CTF) Regina office, the number of protesting rural municipalities could double.

Agricultural producers have endured insult added to injury. In addition to collapsed cattle prices, drought, frost and low grain prices, producers have seen their hopes for school tax relief dashed by an indifferent government.

Producers supported the CTF recommendation for a commission to study school taxes in droves. Over the past few years, 35,000 Saskatchewan residents signed petitions calling for a commission to study education taxes and make recommendations for reducing the property tax burden.

We achieved the first part of the recommendation when the province announced the Boughen Commission on Financing K-12 Education in 2003. He recommended reducing property taxes significantly and offsetting the tax cut with a two point increase to the PST and expanding it to include restaurant meals.

In the 2004 provincial budget the government imposed a one point increase in the PST and school board amalgamations but did not provide a dime for school tax relief. Had the recommendations of the Boughen Commission been implemented to the letter, we'd be a heck of a lot better off than we are now.

More recently, the province announced a two-year, $110 million school tax rebate. A CTF review of property tax trends released earlier this year showed that the past two assessment years (1997 and 2001) the total property tax levy increased by an average 6.9 per cent - twice the average increase in non-assessment years. That means any savings aimed at property taxpayers were more than swallowed up by assessment-related tax increases.

More must be done more to advance the cause of fair education taxation. The key may rest in our larger urban centers. Urban voters must be reminded that we ALL pay the highest education taxes in Canada.

What everyone knows, including the government, is that property taxes are not only high but also a terrible way to collect revenue. School taxes are essentially a capital tax that imposes taxation on an asset without any regard for the prosperity (or lack there of) of the owner or the use of services. At this stage, even shifting the tax burden to other forms of taxation is preferable to the status quo.

Rural residents often say they don't mind paying more for education than city people because there are increased costs relating to educating such a small, spread out population.

But hitting a farm family with a devastating $4,000 school tax bill is another thing all together.

That's why 50 rural municipalities are engaging in a tax revolt. They understand the onerous burden school taxes place on families who are already taking losses due to factors beyond their control. It's time Saskatchewan residents spoke in unison - urban and rural alike.

It's time to follow the lead of provinces like Manitoba and Alberta and move school funding off properties and toward funding from general government revenues.

It's not about "subsidizing" rural residents. It's about achieving tax fairness