RPA413 - Assessment Appeals

Subject Title
Assessment Appeals

Subject Description
The assessment of real property is the process which leads to the levying of municipal taxes and the resultant funding of municipal services. In this subject, the student will gain an understanding of the legal and government framework in which the assessor operates, examine the recent reforms to the assessment system and analyze the key provisions of the Assessment Act and related legislation and case law. There will be a detailed focus on the assessor's role in defending assessments before the assessment tribunals and courts of Ontario. This will include a practical analysis of the function and procedures of the Assessment Review Board, as well as an overview of the entire assessment appeal process.

Credit Status
This is a credit subject applicable towards the Real Property Assessment Program offered through the School of Legal and Public Administration.

This is a credit subject applicable towards the AIMA and MIMA Designations with the Institute of Municipal Assessors.

Learning Outcomes
Upon successful completion of this subject the student will be able to:

Division One Outcomes:

1. A basic understanding of property assessment and taxation in Ontario, including recent reform measures.

2. An understanding of the Assessment Appeal process.

3. Knowledge of legislation and related practices to the actual assessment of real property, as the basis for levying municipal taxes.

4. An understanding of the scope, purposes and sources of local government finance.

5. An appreciation of the role of municipalities as service providers, as well as an understanding of how property assessment provides a basis for funding municipal services.

6. Familiarity with key legislative provisions in the Assessment Act, and their application, prior to the introduction of assessment reform.

7. An understanding of the major weaknesses in the pre-1998 property assessment system which led to reform proposals and the implementation of Ontario's Fair Assessment System (OFAS).

8. An understanding of how key legislative provisions in the Assessment Act have been amended under OFAS, and how they apply.

9. An understanding of how municipal taxing provisions have been changed to allow increased flexibility and control for municipalities.

10. An understanding of how the assessment cycle is governed by legislation, including preparation and delivery of the assessment roll, municipal enumeration, supplementary assessments, assessment appeals defence and scheduled reassessment updates.

Division Two Outcomes:

1. Understand the assessor's role in defending assessments before the Assessment Tribunals and the Courts in Ontario.

2. Acquire an understanding of the Assessment Review Board, including, procedures, motions, adjournments, order of evidence, submissions, costs and common problems.

3. Gain knowledge related to preparing for an assessment appeal, preparing and presenting evidence, and the conduct of a Hearing before Assessment Tribunals in Ontario.

4. Understand the test of equity used by Assessment Tribunals in determining whether an assessment is fair.

Essential Employability Skills

    •  Communicate clearly, concisely and correctly in the written, spoken and visual form that fulfils the purpose and meets the needs of the audience.

    •  Respond to written, spoken, or visual messages in a manner that ensures effective communication.

    •  Execute mathematical operations accurately.

    •  Apply a systematic approach to solve problems.

    •  Use a variety of thinking skills to anticipate and solve problems.

    •  Locate, select, organize, and document information using appropriate technology and information systems.

    •  Analyze, evaluate, and apply relevant information from a variety of sources.

    •  Show respect for diverse opinions, values, belief systems, and contributions of others.

    •  Interact with others in groups or teams in ways that contribute to effective working relationships and the achievement of goals.

    •  Manage the use of time and other resources to complete projects.

    •  Take responsibility for one's own actions, decisions, and consequences.

Academic Integrity
Seneca upholds a learning community that values academic integrity, honesty, fairness, trust, respect, responsibility and courage. These values enhance Seneca's commitment to deliver high-quality education and teaching excellence, while supporting a positive learning environment. Ensure that you are aware of Seneca's Academic Integrity Policy which can be found at: http://www.senecapolytechnic.ca/about/policies/academic-integrity-policy.html Review section 2 of the policy for details regarding approaches to supporting integrity. Section 2.3 and Appendix B of the policy describe various sanctions that can be applied, if there is suspected academic misconduct (e.g., contract cheating, cheating, falsification, impersonation or plagiarism).

Please visit the Academic Integrity website http://open2.senecac.on.ca/sites/academic-integrity/for-students to understand and learn more about how to prepare and submit work so that it supports academic integrity, and to avoid academic misconduct.

Discrimination/Harassment
All students and employees have the right to study and work in an environment that is free from discrimination and/or harassment. Language or activities that defeat this objective violate the College Policy on Discrimination/Harassment and shall not be tolerated. Information and assistance are available from the Student Conduct Office at student.conduct@senecapolytechnic.ca.

Accommodation for Students with Disabilities
The College will provide reasonable accommodation to students with disabilities in order to promote academic success. If you require accommodation, contact the Counselling and Accessibility Services Office at ext. 22900 to initiate the process for documenting, assessing and implementing your individual accommodation needs.

Camera Use and Recordings - Synchronous (Live) Classes
Synchronous (live) classes may be delivered in person, in a Flexible Learning space, or online through a Seneca web conferencing platform such as MS Teams or Zoom. Flexible Learning spaces are equipped with cameras, microphones, monitors and speakers that capture and stream instructor and student interactions, providing an in-person experience for students choosing to study online.

Students joining a live class online may be required to have a working camera in order to participate, or for certain activities (e.g. group work, assessments), and high-speed broadband access (e.g. Cable, DSL) is highly recommended. In the event students encounter circumstances that impact their ability to join the platform with their camera on, they should reach out to the professor to discuss. Live classes may be recorded and made available to students to support access to course content and promote student learning and success.

By attending live classes, students are consenting to the collection and use of their personal information for the purposes of administering the class and associated coursework. To learn more about Seneca's privacy practices, visit Privacy Notice.