This section describes the general guidelines on property tax practice as it affects churches. To deal with concrete questions about specific situations, a congregation will need to find out what discretionary decisions have been taken by its municipal officials. It is their job to decide which properties will be taxed and the rate of taxation. They also decide which properties will be exempt from property taxes in a specific municipality. Also, some provinces impose provincial property taxes directly, in addition to local ones, or they impose land transfer taxes on the value of real estate transactions.
Civic workers assess property.
Each group has significant discretionary power both in taxing local property and in providing tax relief. The discretion of local officials is off-set by the framework and the review processes that provinces establish for the whole process. Provinces establish assessment legislation, which sets the boundaries within which local authorities must act in taxing property. Provinces also establish planning legislation which sets the boundaries for local zoning. Local councils must operate within the framework of provincial legislation in working out their zoning decisions on the use of local property and the assessment by-laws.