It is true, quote with link below. There are specific grants for rural areas that nobody else is eligible to receive:
Source:
https://www.alberta.ca/k-to-12-educa...ing-model.aspx
So because it costs more to deliver education rurally they get more money. I don't have any issue with that, it makes sense that everyone who lives in AB should get a good education - but everyone who lives in AB should also contribute equitably through taxes.
Also, because funding is based on a 3 year average population size, areas that are growing quickly (which is cities and suburban bedroom communities) have their funding partially based on old lower populations, while declining population rural areas have their funding partially based on older higher populations.
Every other land use pays property tax on fair value except for farmers. Daycares, doctor's clinics, etc., all of which also have social benefits. It's objectively unfair that the provincial property tax burden falls disproportionately on residential uses and every other industry other than farms. There's no reason they shouldn't pay taxes on actual values like everybody else. The political power of farmers is the reason they don't.
As for capital gains taxes on price increases, every other industry pays that as well when assets change hands, so I'm not sure I see why that should exempt farmers from paying appropriate levels of property tax. And already the first $500k of farming capital gains is tax free. My sympathy for a couple who has to pay capital gains tax (at half of income tax rates) on their gains once they exceed a million dollars is limited. The homestead portion of a farm is also free from capital gains tax.