Our main problem is that even with market value assessment, property tax rates do not reflect the incremental infrastructure and municipal service costs of ground related homes. If they did, the mill fate for a detached home would be  many times higher than that of a high rise condo. I have said it before and I will say it again, it is the single family dwelling that is the scourge of the housing market. The single family dwelling drives up the cost of municipal and provincial government services. The single family dwelling is what makes our commutes so long and miserable. The single family dwelling harms the environment. And those living in single family dwellings are not paying their fair share.