Property taxes are a good way for cities in Canada to get money. They have been used for a long time and have many benefits. Property taxes are reliable, help cities be independent, and are easy to manage. They also directly help property owners by funding important services. Some people say property taxes are bad because they don't change much, but this paper says that's not true. The authors think that property taxes could be used more to help cities, and suggest lowering taxes on businesses to make things better.