MTA202 - Municipal Tax Administration - Unit 2

Outline info
Last revision date 2018-07-20 13:50:49.406
Last review date 2018-07-20 13:50:52.414

Subject Title
Municipal Tax Administration - Unit 2

Subject Description
This subject continues from Unit 1 and provides students involved in the field of municipal taxation and revenue coverage of the complete tax billing process. It provides an overview of the tax billing process, addresses the tax billing process, including legislated requirements and time lines.

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:

1. Name two key elements required to tax property.

2. Identify the steps and process conducted in taxing property.

3. Describe the requirements related to billing realty taxes.

4. Explain legislated "other charges" as per the municipality's position.

5. Relate tax collection policies and methodologies to the successful collection of outstanding accounts.

6. Explore other tax related issues such as tax statements and tax rebate programs.

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.

MTA201 - Unit 1

Topic Outline
Lesson 1   An Overview of the Tax Billing Process

Topics include: balancing the assessment roll, preparation of the tax roll, the tax billing process, minimum tax amount, determining total assessment, calculating the tax rates, tax billing procedures, and issuing tax bills.

Lesson 2  Tax Related Issues and Billing

Topics include Business Improvement Areas, payments in lieu of taxes (PIL's), distribution of Federal and Provincial PIL's, tax incentive programs, Ontario Managed Forest Tax Incentive Program, A Practitioner's Explanation of Supplementary and Omitted Assessment and Taxation.

Lesson 3 Adjustments to Property Taxes

Topics include include additions to the roll, adjustments to the roll, tax changes, division in parcels, verification of account credit balance, return items, small balance write offs and impact of tax adjustment when property changes ownership.

Lesson 4 Collection

Topics include  priority lien, responsibility for collection, types of payments, payment applications, enforcing collection, collection policies and procedures, late payment charges, rent attornment, seizure, legal action, third part collections, tax sale, bankruptcy  and it's impact of tax collection, and receivership.

Lesson 5  Miscellaneous Topics and Tax  Rebate Programs

Topic include tax statements, financial institutions remitting payments for property taxes, pre-authorized tax payment plans, tax rebates, reductions and refunds, tax relief for low income seniors or low income persons with disabilities, charity and vacancy rebate programs, unduly burdensome, heritage rebate programs, cancellation of taxes, rehabilitation and development period for contaminated lands, exemption from property taxes and reconciling the tax ledger.

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