MTA201 - Municipal Tax Administration - Unit 1

Outline info
Last revision date 2017-11-21 11:32:45.41
Last review date 2017-11-21 11:32:48.948

Subject Title
Municipal Tax Administration - Unit 1

Subject Description
This subject is designed for students involved in the field of municipal taxation and revenue. It addresses the fundamental changes with respect to the revenue sources available to municipalities. Unit 1 topics include a background and overview of municipal taxation and assessment, understanding the municipality's assessment base, and the options available for challenging assessments.

Credit Status
Students who successfully complete the three MTAP units are eligible for the Faculty of Continuing Education's Recognition of Achievement.

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

Trace the evolution of the current system of property assessment

Describe the current assessment and property taxation system

Describe the current value assessment process

Explain the municipal budget development process

Describe other sources of municipal revenue

Describing the municipality's role with MPAC (Municipal Property Assessment Corporation)

Describe the options for challenging assessments

Cheating and Plagiarism
Each student should be aware of the College's policy regarding Cheating and Plagiarism. Seneca's Academic Policy will be strictly enforced.

To support academic honesty at Seneca College, all work submitted by students may be reviewed for authenticity and originality, utilizing software tools and third party services. Please visit the Academic Honesty site on for further information regarding cheating and plagiarism policies and procedures.

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

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 Disabilities Services Office at ext. 22900 to initiate the process for documenting, assessing and implementing your individual accommodation needs.


Topic Outline
Lesson 1   A Brief Background to Municipal Taxation and Assessment

Topics include an introduction and background of municipal taxation and assessment, real property taxation, the current system for property assessment and property taxation, a description of the types of municipalities, and the major effects of tax reform.

Lesson 2 Assessment – The Foundation to Taxation

Topics include a thorough examination of the assessment function and process. The current value assessment, assessment cycle and roll are covered. The coding on the assessment role is explained as well as examples of the assessment notice. Property tax classes are detailed and explanations of exemptions are covered.

Lesson 3 Overview of Municipal Taxation and Other Sources of Revenue

Topics include an overview of how municipal budgets are prepared and developed. The budget process is detailed and other sources of revenue are examined. The steps to calculating a tax rate are covered with explanations of how to determine amounts and tax ratios as well as weighted assessments. Educational tax shifts are discussed along with an explanation of tax tools. The impact of phasing in reassessments is explained and school board levies are discussed.

Lesson 4 Protecting and Understanding the Municipality’s Assessment Base

Topics include an introduction to municipality’s assessment bases and the role of the Municipal Property Assessment Corporation (MPAC) is detailed. Assessment base management is covered and other items for verification or review is detailed.

Lesson 5 Options to Challenge Assessment

Topic include a comprehensive review of the assessment challenge process. The options are explained and examples are given. The appeal process is highlighted and alternate dispute resolution process is detailed. Common terms are explained  and sample forms provided.

Mode of Instruction
Offered by correspondence.
This subject is delivered via the self paced individualized/distance learning method.  This will involve the use of a study guide, and consultation with your instructor/tutor either by telephone or in person.  Student will work from the study guide and text primarily.  Students will complete self paced exercises outlined in the study guide.  Regular consultation with your instructor/tutor is recommended for your progress and success in the subject.

Prescribed Texts
Municipal Tax Administration Program Unit One Study Guide

Reference Material

Required Supplies

Promotion Policy

Grading Policy
A+ 90%  to  100%
A 80%  to  89%
B+ 75%  to  79%
B 70%  to  74%
C+ 65%  to  69%
C 60%  to  64%
D+ 55%  to  59%
D 50%  to  54%
F 0%    to  49% (Not a Pass)
EXC Excellent
SAT Satisfactory
UNSAT Unsatisfactory

For further information, see a copy of the Academic Policy, available online ( or at Seneca's Registrar's Offices.

Modes of Evaluation
Term Work and Exam Requirements:

To pass this subject, you must achieve the learning outcomes. This achievement is determined through your successful completion of both term work, and the final exam.

Late Tests and Assignments:

If you miss an exam you must provide the reason in writing to the faculty within one week, otherwise, you will be given a zero.

You are required to hand in assignments on the specified due date. Given the possibility of unforeseen problems, we advise you to begin your assignments early. Should extenuating circumstances arise, please contact your faculty immediately before your assignment is due, so an appropriate plan can be established. Late assignments may be subject to a penalty of up to 10% per week and, generally, will not be accepted beyond two weeks after the assignment due date.

If you are unable to complete any formal evaluations in this subject for medical reasons, you must submit an original doctor's certificate identifying the date, length of time of expected absence and the specific reason for your absence. If necessary, this information will be presented at the promotion meeting, for consideration in determining and assigning the final grade.

Format for Written Work:

Assignments will be marked on the basis of appropriate research, content, and organization of material and presentation. Main ideas in written work should be supported with specific, relevant examples and/or reasons. Unless specified otherwise, all assignments are to be word processed or typed and to have a neat, professional appearance.

Students must obtain 50% in term work and 50% in the final exam in order to pass the subject.

Grading is based on the following marking scheme:

Assignments (5) 30% (Due on specific dates throughout the term)
Final Exam 70%
Total 100%

English Competency:

The ability to communicate effectively is essential for success in business. Therefore, you must demonstrate English competency in this subject in both oral and written work. Strive to be clear and concise. Ensure your written work is consistent with the rules of English grammar, especially in sentence structure, spelling and punctuation. Always spell check, edit and proofread your work.


Approved by: Sandra Noble