RPA413 - Assessment Appeals

Outline information
Schools offering this subject
Last revision date 2017-11-21 08:23:58.577
Last review date 2017-11-21 08:24:23.234

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.

Students must successfully complete both Division One and Division Two of this subject to receive a credit for this course.

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.

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 http://library.senecacollege.ca 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 student.conduct@senecacollege.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 Disabilities Services Office at ext. 22900 to initiate the process for documenting, assessing and implementing your individual accommodation needs.