{"id":{"repo_id":"uwo","oai_identifier":"oai:uwo.scholaris.ca:20.500.14721/16591"},"canonical_url":"https://search.dev.ndltd.org/etd/uwo/oai:uwo.scholaris.ca:20.500.14721/16591","repository":{"repo_id":"uwo","name":"Western University","base_url":"https://uwo.scholaris.ca/server/oai/request"},"display":{"title":"Municipal Property Taxation in Law and Practice: A descriptive comparative study between Alberta and Ontario","abstract":"Municipal property tax is one of the most important revenue sources for most local governments across the world. The extent to which local governments have control over property taxes is a critical factor – it determines the local revenues in relation with expenditures of services as well as their equity and fairness in relation to taxpayers. In Canada, provincial legislation governs property taxation. As result, municipal autonomy in setting property taxation varies depending on the province. This paper provides a descriptive comparative research of legal aspects of municipal property taxation in 10 mid-size municipalities in Alberta and Ontario. The study highlights variations in provincial laws and regulation on how municipalities administer, assess, levy taxes and how they deal with disputes. It also highlights variations on practice by reviewing the information included in the municipal financial information return. Findings demonstrate variation between the selected municipalities in Alberta and Ontario provinces in legal framework and practice – in property tax administration, assessment, classification and dispute resolution.","abstract_html":"Municipal property tax is one of the most important revenue sources for most local governments across the world. The extent to which local governments have control over property taxes is a critical factor – it determines the local revenues in relation with expenditures of services as well as their equity and fairness in relation to taxpayers. In Canada, provincial legislation governs property taxation. As result, municipal autonomy in setting property taxation varies depending on the province. This paper provides a descriptive comparative research of legal aspects of municipal property taxation in 10 mid-size municipalities in Alberta and Ontario. The study highlights variations in provincial laws and regulation on how municipalities administer, assess, levy taxes and how they deal with disputes. It also highlights variations on practice by reviewing the information included in the municipal financial information return. Findings demonstrate variation between the selected municipalities in Alberta and Ontario provinces in legal framework and practice – in property tax administration, assessment, classification and dispute resolution.","abstract_has_math":false,"creators":["Buzuku, Arben"],"institution":null,"degree_name":"Master of Public Administration","degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["Taylor, Zack"],"committee_chairs":[],"committee_members":[],"year":2021,"date_issued":"2021-08-01","date_published":"2021-08-01","updated_at":"2026-08-21T22:21:56Z","subjects":["Property Taxation","Alberta, Ontario"],"languages":["en_ca"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://hdl.handle.net/20.500.14721/16591","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"source_record":{"url":"https://uwo.scholaris.ca/server/oai/request?verb=GetRecord&metadataPrefix=dim&identifier=oai%3Auwo.scholaris.ca%3A20.500.14721%2F16591","prefix":"dim"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Taylor, Zack"]},{"key":"dc:creator","label":"Author","values":["Buzuku, Arben"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2025-06-25T14:05:30Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2025-06-25T14:05:30Z"]},{"key":"dc:date.issued","label":"Date","values":["2021-08-01"]},{"key":"dc:type","label":"Dc Type","values":["research report"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Master of Public Administration"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Property Taxation","Alberta, Ontario"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["en_ca"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["https://hdl.handle.net/20.500.14721/16591"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["From 1990 until 2023, all Western Master of Public Administration students completed a faculty-supervised Major Research Paper. Starting in 2024, students complete a Research Report that is not individually supervised. At the time of submission, students may opt to publicly release their papers. The program does not endorse the content of these papers which are the independent research of the students. The papers are owned by the authors and posted here with their permission."]},{"key":"dc:description.abstract","label":"Abstract","values":["Municipal property tax is one of the most important revenue sources for most local governments across the world. The extent to which local governments have control over property taxes is a critical factor – it determines the local revenues in relation with expenditures of services as well as their equity and fairness in relation to taxpayers. In Canada, provincial legislation governs property taxation. As result, municipal autonomy in setting property taxation varies depending on the province. This paper provides a descriptive comparative research of legal aspects of municipal property taxation in 10 mid-size municipalities in Alberta and Ontario. The study highlights variations in provincial laws and regulation on how municipalities administer, assess, levy taxes and how they deal with disputes. It also highlights variations on practice by reviewing the information included in the municipal financial information return. Findings demonstrate variation between the selected municipalities in Alberta and Ontario provinces in legal framework and practice – in property tax administration, assessment, classification and dispute resolution."]},{"key":"dc:title","label":"Title","values":["Municipal Property Taxation in Law and Practice: A descriptive comparative study between Alberta and Ontario"]}]}],"canonical_facts":{"dc:contributor.advisor":["Taylor, Zack"],"dc:creator":["Buzuku, Arben"],"dc:date.accessioned":["2025-06-25T14:05:30Z"],"dc:date.available":["2025-06-25T14:05:30Z"],"dc:date.issued":["2021-08-01"],"dc:description":["From 1990 until 2023, all Western Master of Public Administration students completed a faculty-supervised Major Research Paper. Starting in 2024, students complete a Research Report that is not individually supervised. At the time of submission, students may opt to publicly release their papers. The program does not endorse the content of these papers which are the independent research of the students. The papers are owned by the authors and posted here with their permission."],"dc:description.abstract":["Municipal property tax is one of the most important revenue sources for most local governments across the world. The extent to which local governments have control over property taxes is a critical factor – it determines the local revenues in relation with expenditures of services as well as their equity and fairness in relation to taxpayers. In Canada, provincial legislation governs property taxation. As result, municipal autonomy in setting property taxation varies depending on the province. This paper provides a descriptive comparative research of legal aspects of municipal property taxation in 10 mid-size municipalities in Alberta and Ontario. The study highlights variations in provincial laws and regulation on how municipalities administer, assess, levy taxes and how they deal with disputes. It also highlights variations on practice by reviewing the information included in the municipal financial information return. Findings demonstrate variation between the selected municipalities in Alberta and Ontario provinces in legal framework and practice – in property tax administration, assessment, classification and dispute resolution."],"dc:identifier.uri":["https://hdl.handle.net/20.500.14721/16591"],"dc:language.iso":["en_ca"],"dc:subject":["Property Taxation","Alberta, Ontario"],"dc:title":["Municipal Property Taxation in Law and Practice: A descriptive comparative study between Alberta and Ontario"],"dc:type":["research report"],"thesis:degree_name":["Master of Public Administration"]},"updated_at":"2026-08-21T22:21:56Z"}