RPA210 - Municipal Tax Administration

Subject Title
Municipal Tax Administration

Subject Description
Students will be introduced to an overview of the field of municipal taxation and revenue.  Fundamental concepts with respect to municipal revenue sources will be addressed.  The subject matter will provide a background and overview of municipal taxation and its relation to property assessment as well as an understanding of managing the municipal assessment base, the options available for challenging assessment, and the effects on uncial taxation revenue and budgeting.

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

This is a credit subject applicable towards the MTAP program with the Ontario Municipal Tax and Revenue Association

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

1. Understand the tax collection function within a broader financial context.

2. Explain the main sources of revenues and to provide an overview of their evolution to the present.

3. Describe the Assessment Roll and the specific information it contains.

4. Describe the property classes and codes, and the realty tax qualifier codes.

5. Outline municipal staff involvement in the assessment function.

6. Describe the annual current budget process.

7. Understand the municipal role with respect to education taxes.

8. Calculate the tax rates and the revenues raised from taxes.

9. Describe the preparation of a Tax Roll, and the information, which it is to contain.

10. Explain the tax billing process (interim and final billings, instalment billings, penalty and interest charges).

11. Describe the various ways in which the Tax Roll can be adjusted through increases or reductions.

12. Discuss the various property tax mitigation tools and policies available to municipalites through Assessment Base Management

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.

    •  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.