The assessment of the properties is done by the value of the land and any assets that are located on the land as the MLA has stated that he has seen taxes go up without any improvements done. There are two types of property assessments. There is one that is done on an annual basis. That captures changes to the existing property, such as if there are renovations, additions, et cetera. Then there is a general assessment that is completed at least once every 10 years. That updates the value of the land and improvements from the date of the last general assessment.
Like I said, there are two different assessment processes. Some communities just happen to get in that position where the general tax assessment is increased. The City of Yellowknife went through that a couple years ago, I believe.