AP 443 - Real Property Assessment Administration

1.Explain the evolution and importance of property taxation - including its principles, systems, and role in supporting local governments in Canada and around the world.

2.Identify and apply property assessment methods by understanding tax rates, assessment systems, and the responsibilities of assessors across provinces and territories.

3.Interpret laws and regulations related to property assessment, including statutory interpretation, case law, and the legal duties of assessors.

4.Describe and manage the revaluation process by outlining technical, contractual, and organizational requirements for both contracted and in-house revaluations.

5.Differentiate between mass appraisal and single-property appraisal and explain how technology, economic principles, and modeling techniques support modern valuation systems.

6.Use technology effectively in property assessment, including CAMA systems, GIS mapping, and database management for data collection, quality control, and analysis.

7.Collect, manage, and analyze property data - from legal ownership records and sales information to mapping and parcel identification systems.

8.Apply management and quality assurance principles to the assessment environment, including organizational planning, budgeting, leadership, employee management, public relations, and the appeals process.

Required Resource Materials:
UBC Real Estate Division. (2018). Foundations of real property assessment and mass

appraisal manual. UBC Real Estate Division.

UBC Real Estate Division. (2018). Foundations of real property assessment and mass

appraisal course workbook (BUSI 443). Real Estate Division, Sauder School of Business,

University of British Columbia.

Optional Resource Materials:
None

Conduct of Course:
The course consists of lectures, labs, and/or fieldwork. Classroom instruction is delivered in a lecture format supported by visual aids. Questions and discussions are encouraged throughout to ensure understanding of the material. Assessment activities are completed during class time and cannot be rescheduled, as some materials are only available during scheduled sessions.

Regular attendance is essential for success in this course. Absence for any reason does not relieve a student of the responsibility to complete coursework and assignments to the satisfaction of the instructor. Poor attendance (more than 20%) may result in withdrawal from the course. The instructor will recommend that the Registrar withdraw any student who does not meet the established attendance requirements. A failing grade of RW (Required to Withdraw) will appear on the student’s transcript.

In cases of repeated absences due to illness, students may be required to submit a medical certificate. Instructors also have the authority to require students to attend classes.

Content of Course:

·      Explain how property tax developed and its importance to local governments in Canada.

·      Describe key principles and theories behind property taxation and assessment.

·      Identify different property tax systems and methods used around the world.

·      Explain how assessments, levies, and tax rates are determined.

·      Describe the role and duties of the property assessor.

·      Identify features of an effective property assessment system.

·      Interpret laws, statutes, and case law related to property assessment.

·      Understand technical and planning requirements for conducting revaluations.

·      Explain the purpose and process of mass appraisal compared to single-property appraisal.

·      Describe how technology, including CAMA and GIS, supports assessment and valuation.

·      Identify and manage property data, including characteristics, sales, cost, income, and expense information.

·      Explain mapping systems, parcel identification, and computerized mapping applications

·      Apply management principles, planning, budgeting, and organizational skills in assessment operations.

·      Demonstrate understanding of personnel management, ethics, and professional conduct.

·      Explain quality control methods for ensuring fair and accurate assessments.

·      Describe effective public relations, customer service, and appeal management processes.

·      Recognize the public’s right to information and how to manage transparency in assessment offices.
Course Assessments:

• Official final grades will be available on My Lakeland. Grades posted in D2L should be considered interim grades.  
• “Lakeland College is committed to the highest academic standards. Students are expected to be familiar with Lakeland College policies and to abide by these policies. Violations of these policies are considered to be serious and may result in suspension or expulsion from the College.”  

Students must maintain a cumulative grade of C (GPA - Grade Point Average of 2.00) in order to qualify to graduate.

Every effort has been made to ensure that information in this course outline is accurate at the time of publication. Lakeland College reserves the right to change courses if it becomes necessary so that course content remains relevant.

In such cases, the instructor will give students clear and timely notice of changes.

No part of this course outline may be reproduced in any form or resold without written permission from Lakeland College.

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