"The crux of the problem is that we are being assessed and taxed on the same basis as property in town where all municipal services are provided or readily available," they said in a letter to the village. "In contrast, our property and residence is 'out in the bush' and we do not receive the same level of municipal services except for garbage pick up."

"At the moment, what am I getting for my $7,000?"

Extra costs the Sibbestons have to pay include: higher fire insurance premiums because of their distance from the fire hall, the costs of building and maintaining a road of almost a kilometre into their home, paying for a power line to their residence and extra for phone line and services.

"We just find the amount to be extremely high for a small business," Nick Sibbeston said before a committee of council. "Seven thousand dollars is three or months worth of rooms (at their bed and breakfast) in fall, winter and spring... Last December, we made $700... This month, we'll be lucky if we make $1,200."

Currently classified as commercial-residential, the Sibbestons are asking council to consider establishing a special classification for their property.

While councillors said they would study the issue, they also said that the bed and breakfast owners knew what they were getting into when they opened the business.

"We have to weigh everything," Owen Rowe said. "There are some things you have -- like room to grow -- that people in town don't have."

Before proceeding further, councillors said they wanted to examine the village's whole property assessment roll before making any possible decisions on this matter.

Sibbeston said he will be appealing the assessed value of one house located on his property to the local board of revision. After that, he could appeal their decisions to an NWT assessment appeal board.