Farmland tax relief encompasses various provincial and municipal programs that reduce property tax burdens on agricultural land. The primary mechanism is lower tax rates for the farm property class compared to residential or commercial rates. Additional relief may include exemptions for farm buildings, deferrals that delay tax collection until land use changes, and programs that protect farmland from development pressure. Qualifying for relief typically requires demonstrating active agricultural use meeting specified criteria (acreage, income, activity type). Relief programs balance competing goals: supporting agricultural viability, preserving productive farmland, ensuring fair tax treatment compared to other property types, and maintaining adequate municipal revenue. As urban areas expand, debates arise about whether land owners "farming" primarily to access tax benefits while waiting to sell for development should receive relief.