Spatial Inequities in Tax Assessment: A Case Study of Hamilton, Ontario

The merits and deficiencies of the property tax have been discussed at length in the public finance literature [19; 25]; and recently their spatial characteristics have been examined by geographers [6; 7; 8; 28; 29; 30]. The paramount impediment to equitable property taxes, regardless of the nature or quantity of "safety valves," is the assessment function. The importance of the assessment function for determining the property taxes a household must pay is demonstrated by the definition