Canada’s experience suggests that the introduction of tax relief programmes such as phase-ins, deferrals for seniors, and capping of tax increases for some classes of property, to cushion the impact of reforms are preconditions for a successful reform (Bird and Slack, 2002). Kazakhstan could even introduce a centralised assessment system to make the system less vulnerable to changes at the local level. One critical condition for a property tax reform in Kazakhstan would be to increase the capacity to administer the tax at the local level, as many cities may lack experience with property taxation. Information to support the fiscal cadastre on a consistent, nation-wide basis needs to be unified and shared across and among levels of government and the public. Political support from central government would be a key element underpinning any property tax reform.