Assessment system fairness refers to ongoing debates about whether property assessment systems value properties equitably and distribute tax burdens appropriately. Fairness concerns include whether similar properties are assessed similarly (horizontal equity), whether assessments accurately reflect market values, whether certain property types or neighbourhoods are systematically over- or under-assessed, and whether the system advantages long-term owners over new buyers. Public trust in property taxation depends on perception that assessments are fair. When significant disparities emerge—whether from outdated valuations, inconsistent methods, or policy choices like assessment caps—calls for reform intensify.