Provincial property tax is a property tax levied by a provincial government in addition to municipal property taxes. The most common form is the education portion of property tax, where provinces collect revenue through the property tax system to fund public education. This appears on property tax bills alongside municipal taxes. Some provinces collect this directly while others have municipalities collect it on the province's behalf. When provinces reduce their property tax portion, it can create more 'room' for municipalities to raise their portion without increasing total bills. The education portion of property tax is declining in importance as provinces shift to other funding sources for schools.