PREAMBLE: This first of two panel discussions dealing with the effects of the COVID lockdown will examine how municipalities and assessing authorities are responding to the COVID-19 crisis by making changes to both tax policy and assessment policy. We will also discuss these policy issues from a taxpayer perspective. Property taxes have featured significantly among the many financial support packages that governments have put together to try and assist businesses and individuals to get through the devastating impact that the response to the virus is having on all economies. Some Assessing authorities have delayed their revaluation cycle. There are difficult decisions to be made by those trying to balance the adverse economic impact of the lockdown measures on people and businesses with the need to generate sufficient revenue to continue to provide essential local services, the demand for which has increased in many cases due to the pandemic. Our panel discussion will focus on the position in Canada, but also see how changes being made in various provinces compare with changes being made in selected jurisdictions around the world.