Property tax reform, Assessment administration, Assessment limitations
The 1997 tax reforms offered Ontario taxpayers a reason to anticipate that their share of the property tax burden would become equitable with the taxes paid by similar properties. That prospect has been indefinitely postponed for three reasons: Incomplete or imperfect analysis and understanding of the impacts of the reform, resulting in flawed design of the initial optional mitigation measures; income or imperfect analysis and anticipation of the municipal response to mitigation options; and a political desire to address virtually all negative taxpayer reaction to the initial reform tax bills, even fi that effectively sabotaged the reforms. The mitigation measures are so complex, administratively unmanageable, and incomprehensible to the average taxpayer that the progress of tax reform has been stalled.
This paper was presented at IAAO’s Legal Seminar 2001 in Chicago, Illinois.
"Ontario: The inside story of so-called property tax reforms,"
Assessment Journal: Vol. 9:
3, Article 5.
Available at: https://researchexchange.iaao.org/assessment_journal/vol9/iss3/5