The property taxation system country wide needs a massive overhaul.

All properties should be taxed based on two simple factors.

1 - physical property (lot) size
2 - structure square footage.

Of course you would need to set different rates for different property and structure types usage.

For example a farms acreage would have a far lower rate than that of a residential property. Yet the farm house square footage should incur the same square footage rate of a residential home.

The value aspect of property assessment must be eliminated entirely. The Provinces should also set property tax rates that apply to everyone equally throughout the Province without exception and the municipalities removed from the process entirely.