EXLGP 8208 - Property Taxation and Assessment

Provides local government administrators with an understanding of the processes of assessment and property taxation. Students will also examine other topics such as the role and characteristics of the property tax, elements of assessment techniques, tax rate setting, property tax relief and reform, and the economic effects of property taxes.

Aimed at individuals interested in moving into higher level responsibilities in the local government field; our student body includes municipal government employees in planning, corporate services, economic development, operations, finance, and more.

By the end of this course, students should be able to:

• 🗸 Evaluate the various options that municipal councils must consider before setting taxation policies and tax rates.
• 🗸 Understand the details behind the concept of taxing property to pay for local services.
• 🗸 Understand the need for municipalities to evolve and meet the challenges of an ever-demanding public.
• 🗸 Recognize the principles of exemption by analyzing the various property tax relief options or tax exemptions and the background policies.
• 🗸 Evaluate and compare the various assessment techniques used to prepare the valuation of property for tax purposes.
• 🗸 Consider the choice of a certain tax policy, as well as evaluate and suggest the economic effect it may have on any given municipality.

• 🗸Fully online asynchronous course, accessible through eClass, the University of Alberta’s eLearning management tool.
• 🗸Participate in online discussions with peers from all over Canada and expand your professional network.
• 🗸All learning materials are found through eClass.
• 🗸This is a 39-hour elective course for the NACLAA Level I certificate.