A partial exemption reduces property taxes for qualifying properties that would otherwise pay full rates. Municipalities may provide partial exemptions for heritage buildings (recognizing preservation costs), registered charities (acknowledging community service), or other policy purposes. Unlike full exemptions where properties pay nothing, partial exemptions require reduced payments, balancing support for desired activities against maintaining fair tax contributions. Provincial legislation typically authorizes partial exemption categories and may set parameters. Exemptions shift tax burden to remaining properties, so municipalities carefully consider exemption policies, sometimes requiring applications demonstrating ongoing qualification and service to the community.