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. For example, in its planning process, local officials would need to decide whether or not properties would be set aside in the official plan for religious uses, where they could be located, and how many sites should be set aside. In the assessment process, they would determine the assessment rate, the assessed value of the properties in the community, and which properties will be included on the list of those exempted from paying property tax. Increasingly, provincial civil servants, rather than local government workers, are acting as assessors. Provincial tribunals may also review assessment or zoning decisions where a ratepayer wishes to appeal a decision taken by local officials.