Canada

The Municipal Property Assessment Corporation (MPAC) used to assess every single property in Ontario every four years, but the provincial government put that process on hold when COVID hit — and it's not clear when it will begin again.

The provincial non-profit corporation does the assessments and shares those values with municipalities so they can determine property and education taxes. The last provincewide assessment was carried out in 2016.

Ontario never restarted the work, however. Last year, 10 groups — including the Association of Municipalities of Ontario (AMO) — wrote to Finance Minister Peter Bethlenfalvy calling on him to resume the process and set a new date.

Bethlenfalvy announced a review of the taxation system and property assessment that will "focus on fairness, affordability and business competitiveness."