This book examines the Canadian province of Ontario's 1998 attempt to reform itsproperty tax laws and provides strategies--such as restructuring education finance andintroducing a new form of business taxation, at both the provincial and local levels--tohelp policy makers design a better future.

This paper reviews the development of property tax policy in the province of Ontario, Canada, over the last two centuries. This review underlines the highly political nature of property tax policy at the local level in the province. Two important realities make the issue highly salient at the...