"What if property owners paid according to the real costs of delivering some services to their properties, instead of market value?" This is indeed an intriguing idea, a variation on BC's Community Charter legislation, i.e., "parcel taxes." It would seem much fairer and more stable than fluctuating market values and thus a system that would benefit both municipalities and property owners. The question is does it also benefit provincial governments, and what would be the cost to convert to such a system? Not much would be my guess since both services data is already readily available and property assessments based on market value would no longer be necessary.
Paying the real price for urban sprawl - The Globe and Mail