Pipeline property refers to oil and gas transmission infrastructure assessed for property tax purposes as a distinct category of linear property. Because pipelines cross multiple municipal jurisdictions, provincial governments typically assess them centrally rather than having each municipality value portions independently. Assessment methodologies for pipelines consider factors like pipeline diameter, materials, age, and capacity. Pipeline property taxes can represent significant revenue for rural municipalities where pipelines cross agricultural land. Tax rates and assessment methods are provincially regulated. Disputes over pipeline assessment values can affect substantial revenue amounts given the extent of pipeline infrastructure across Canada.