Portioning refers to how your total property tax bill is divided between different purposes, primarily municipal services and education. When you receive your property tax bill, part goes to fund municipal operations like roads, police, fire services, and recreation, while another portion goes to fund public education in your area. The exact split varies by province and municipality. In some provinces, the education portion is set provincially, while municipalities determine their share based on budget needs. Understanding portioning helps taxpayers see exactly how their property tax dollars support both local government services and schools.