

INSTI-NEWS FALL 2024

03 STAY CONNECTED

PRESIDENT’S REPORT Carlos Resendes, M.I.M.A.
08
Drew Samuels, M.I.M.A.
11
WHAT IS CROSS EXAMINATION ALL ABOUT? 04
CONFLICTS OF INTEREST IN PROPERTY ASSESSMENT – WHAT IT IS AND HOW TO AVOID IT 18 TAKE FIVE WITH THE IMA
15
JURISDICTIONAL UPDATES
Lloyd Funk, CAE, AAM, Robyn Fergsun, Bryan Muraso
Scott Powell, AMAA, M.I.M.A.
Dayna Griffin, Affiliate, Carlos Resendes, M.I.M.A.
Dan Rosman
FALL 2024 ISSUE
Insti-News is published by the Institute of Municipal Assessors with assistance from the Communications Services Committee. Chaired by: Lori-Ann Seethaler, M.I.M.A.
Any opinions or recommendations expressed in this issue are those of the contributors and do not necessarily reflect the views of the IMA.
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Institute of Municipal Assessors


PRESIDENT’S REPORT

Dear IMA Members, it is with pleasure that I present to you my first President’s Report since stepping into the role this June. Being a member of the IMA has had a profound impact on my career, and I am deeply grateful for the opportunity to now serve as your President. I encourage you to read more about my personal journey with the IMA and how it has shaped my professional path in the “Take 5” section of this publication, where I discuss my experiences in greater detail. I hope many of you will find yourselves reflected in the same journey.
Our mission to promote professional excellence and support within the assessment field continues to guide all of our initiatives, and I’m proud to say that we’ve made significant strides in fulfilling this mission. Our vision of advancing the profession and enhancing the skills and knowledge of our members remains at the forefront of everything we do.
Education and Professional Development (CPD): Our recent conference was a tremendous success, with over 250 attendees joining us for networking and educational opportunities. It was wonderful to see so many of you there. The event received a remarkable 4.7 out of 5 rating. We are thankful to the volunteers that helped make it such a success.
We are continuing our successful collaboration with IPTI, offering 10 new webinar sessions in the coming months, with topics and dates already posted in our events page.
In addition to these opportunities, I am excited to announce the upcoming Virtual Symposium – Embracing Global Innovation: Impact on Valuation Professionals. This online event will be offered in collaboration with IPTI and is set for January 28-29, 2025. This event will bring together experts and professionals from across the valuation field, providing a platform for learning, networking, and discussing critical innovation topics. I encourage you to explore more about this cannot-miss event by visiting our events page.
Being a Voice for our Members: In our commitment to being a platform for, and enhancing the voices of, members across the industry, we are excited to announce a new series of articles where we invite members and stakeholders to share insights on current topics in the field. We are kicking off this series with an article from the Association of Municipalities of Ontario (AMO), which tackles the timely subject of reassessment in Ontario. We encourage others to join this important conversation by reaching out to us with your thoughts and contributions.
Strategic Projects: We are excited to launch our mentorship platform in October. Thanks to the dedication of our membership committee, we’ve recruited mentors from across the country and industry. I also want to extend my gratitude to the board members who have stepped up to support this pilot initiative.

In addition, we are finalizing a new Ethics CPD offering, with three new scenarios currently being built and tested. This initiative will also be launched this Fall and we will run related campaigns throughout the winter to support our members’ continuing professional development.
Outreach and Partnerships: Our outreach efforts continue to strengthen relationships within the profession. We recently attended the Saskatchewan Assessment Appraisers Association conference and have been in ongoing contact with members and stakeholders in Nova Scotia and New Brunswick where we are seeing our newest IMA members communities grow. We are also looking forward to joining members in District 10 in Newfoundland and Labrador, District 7 in Ottawa and District 1, covering the counties of Perth, Huron, Middlesex, Oxford, Elgin, Lambton, Essex, and the Municipality of Chatham-Kent, for their in-person meetings throughout October and November. I encourage members to learn more about these events by visiting our Events page and to participate in these important gatherings.
As we look ahead to the fall and winter, I invite all of you to become more engaged with the IMA. Whether by volunteering on one of our committees, sharing your insights, or simply letting us know what you would like to see us focus on, your involvement is crucial to our success. The strength of our organization comes from the contributions and ideas of our members, and we are always eager to hear from you.
We are entering an exciting and busy season at the IMA, and I am confident that our collective efforts will continue to deliver great value to our members. Thank you for your ongoing support and commitment to our shared goals. I look forward to all that we will achieve together in the coming months.
Warm Regards,

Carlos Resendes, M.I.M.A. IMA President

IMA’S 65TH ANNUAL CONFERENCE
The 65th Annual Institute of Municipal Assessors (IMA) Conference was a highly successful event that we hope left a lasting impression on attendees. The conference featured a dynamic lineup of speakers who provided valuable insights into Property Valuation, Affordable Housing, Recruitment and Retention and much more. The sessions were both informative and engaging, fostering lively discussions among professionals. We’ve included highlight articles from some of the conference sessions further on in this issue.
We celebrated our 65th year of hosting conferences and took a trip down memory lane by sharing interviews with some of the past Presidents, who have helped to shape our rich history as an association.
Participants appreciated the opportunity to network, exchange ideas, and learn from experts in the field, making the event both educational and enjoyable.





Please browse some of the photos below that capture the networking, learning and laughs our attendees experienced. We look forward to welcoming our members next year in Ottawa!


















CONFLICTS OF INTEREST IN PROPERTY ASSESSMENT – WHAT IT IS AND HOW TO AVOID IT

Drew Samuels, M.I.M.A., IMA Vice President (20242025), Director of Litigation and Administration, DuCharme, McMillen & Associates Canada, Ltd.
On June 11, 2024, at the 65th Annual Conference, Georgia Ribeiro, A.I.M.A., Rosalia Benvenuto, A.I.M.A., and Drew Samuels, M.I.M.A. presented on Conflicts of Interest in Property Assessment. This session was moderated by Lynne Ashton and provided attendees a general overview of conflicts of interest including:
• What is it and how to identify
• Different types of conflicts of interest
Consequences of conflicts of interest
• Best practices for avoiding conflicts of interest
We caught up with the presenter, Drew Samuels, M.I.M.A., who summarized some of the key learnings.
Conflicts can be viewed through ethics and professional responsibility insofar as you are trying to do the right thing when faced with dilemmas. Your professional responsibilities through your accrediting body may be prescriptive but the ethical responsibility may lie in the considerations you contemplate in the decision-making process.

For example, you may have Codes of Ethics and Codes of Conduct that intersect and overlap such as the Institute of Municipal Assessors, the Appraisal Institute of Canada, the Law Society in your competent jurisdiction, and your place of work. These guidelines help to govern professional conduct and decision making and operationalize a commitment to ethical behaviour. Ultimately, these guidelines promote accountability and public trust in the respective profession, while also providing methods for rectifying unethical conduct if that should arise. It is important to note that if you are a legal representative, your duty of confidentiality to a client (prospective, current, or former) extends forever. From a legal perspective, conflicts of interest can be viewed through the duty of confidentiality that legal representatives

owe to clients. This extends to expert witnesses as well. Generally, the courts have determined that a ‘conflict of interest’ is defined as “a substantial risk that a person’s loyalty to, or representation of, a client would be materially and adversely affected by the person’s duties to a former client”. In other words, once a legal representative is retained by an entity, the information shared during the course of that relationship must be kept confidential indefinitely. This duty of confidentiality extends to the representative’s firm. To clarify, a client of the firm is a client for all respective people within that firm. You owe a duty of confidentiality to all firm clients even if you have not personally worked on files. The retainer belongs to the firm itself, not the individuals in the firm.
There is a duty to avoid potential conflicts of interest which can be mitigated through conflict management systems to ensure there has not been an established relationship where a prior duty is owed. You can also mitigate potential conflicts of interest by setting up electronic firewalls in your office to insulate someone in your firm from accessing information they should not be.
If, after all efforts have been made, you still have found yourself in a perceived conflict of interest, the next step would be to determine (i) if there is an actual conflict of interest, and (ii) if that conflict of interest impairs your ability to represent effectively the interests of the party.¹ For example, you or someone at your firm, represents an owner of a property in an assessment and property tax matter. Your firm meets with the client, discusses litigation strategy, the firm is aware of the information the client possesses, your firm has inspected the property, and it knows the strengths and weaknesses of the case. In this example, you also know your client would prefer to not go to court and would be willing to accept any offer from the opposing parties. During the course of this litigation, you change jobs and now work for the municipality. The municipality’s position is that the assessment value should be increased, and it is prepared to proceed to court. You may likely find yourself in a conflict of interest here. You or someone at your firm were an integral part of the litigation strategy, you have privileged information about the strengths and weaknesses of the owner’s case, and you know the owner does not want to proceed to litigation. This information would likely impair your ability to represent the municipality as you would have a strategic litigation advantage in that specific legal proceeding.
All is not lost. You can still represent the municipality in other matters not related to that specific property owner. To that end, you will need to take proactive measures to prevent the sharing of privileged information you may have, and to maintain client confidentiality which may take the form of the creation of a protocol for risk of disclosure.
It is important to know, though, that there are instances where you can still represent a party against a former client. Using the same example above, let us assume you or someone at your firm is representing that same client at your previous employer and subsequent to that litigation you are employed at a municipality in a new reassessment cycle. Although your

duty of confidentiality lasts forever, you may be able to represent the municipality against your former client if you receive prior consent to do so from both your former client and your current client.
The case law on conflicts of interest state that you must have undivided loyalty to your client and that conflicts of interest must be clear and pose a real threat while compromising your duty to your client. The risk to litigation must be substantial.² If you find yourself in, what you believe to be, a conflict of interest, before you go to call your professional liability insurer, first ask yourself (1) is this a perceived or actual conflict of interest? and (2) does this conflict impair my representation, in the sense that my representation is adversely affected? In answering these questions, you need to consider what has happened and not what might have happened.³
It is important to understand the distinction between a perceived and an actual conflict of interest. If you do find yourself in an actual conflict of interest in a matter and you do not have written consent from your former and current clients, you will need to remove yourself from the litigation. Again, this applies to representatives and expert witnesses. The courts have contemplated instances that arise when there is a breach of confidentiality as a result of an expert witness assisting opposing sides of litigation. The Court of Appeal set out a four-part test when expert witnesses have confidential information which was learned from a former client:⁴ (1) Has it been shown the expert received confidential information attributable to the solicitor-client relationship between the moving party and their counsel, and is this information relevant to the case at hand? (2) Has counsel for the responding party received the confidential information? (3) Is there a risk that the confidential information will be used to the prejudice of the moving party? and (4) Is removal from the record the appropriate remedy?
Conflicts of Interest can be difficult to navigate. Representatives and expert witnesses should use caution and good judgment to avoid them whenever possible. If you do find yourself in a conflict of interest, know the questions you should ask yourself and err on the side of caution when deciding if you should remove yourself from the litigation. If you deem it necessary to work on a matter where you may have a conflict, you should obtain prior written authorization and consent from the affected parties. Lastly, when in doubt, obtain independent legal advice to assist your decision-making process.
1. R. v. W. W., 1995 CanLII 3505 (ON CA)
2. R. v. Faudar, 2021 ONCA 226 (CanLII)
3. R. v. Marrone, 2023 ONCA 742 (CanLII)
4. Stewart v. Humber River Regional Hospital, 2009 ONCA 350 (CanLII)

THE FUTURE OF ASSESSMENT AND PROPERTY TAXATION FROM LEADERS IN THE PROFESSION ACROSS CANADA
Scott Powell, AMAA, M.I.M.A., Director, Team Lead, Property Tax Complex, Ryan
Given that assessment and property tax professionals rarely gather for national events, we can be forgiven for spending a lot of time at conferences reminiscing. It’s understandable; to want to catch up with colleagues, get updated on happenings in other areas of the country, and take stock what has changed since last we got together. At the 65th Annual IMA Conference in Niagara-on-the-Lake this past June I was afforded the opportunity to break with tradition and spend some time looking forward, not back. Joining me were four esteemed members of our industry who not only spend time thinking and talking about the future of our profession but are in positions which grant them the ability to act on those plans. The panel members for our session, entitled Future Proofing the Property Tax Industry, were:
Cate Watt, AMAA Branch Manager/City Assessor, Assessment and Taxation, City of Edmonton
Kristy Robbins, CHRL Senior Manager Learning & Development Manager, MPAC
Kimberly van Vliet, Paralegal Principal, Practice Leader, Property Tax Canada, Ryan
Bryan Murao, Assessor, Residential Lower Mainland & Provincial Strata, BC Assessment


For those not fortunate enough to have attended, or who need a refresher, here were some of the important topics we discussed:
The Great Retirement
With the proportion of the workforce aged 55+ continuing to rise, there are concerns about losing a significant number of employees, and their experience and expertise. However, of greater importance for the panel was the matter of recruitment. Property taxation suffers from a lack of market exposure; few people go to school with the expressed purposes of going into this profession (unless you are related to someone already in the industry). Prioritizing recruitment through postsecondary institutions and enhancing overall employer eminence increases the talent pool, which in turn affords confidence in weathering any labour force changes that might occur.
Skills on the Rise
The scope of duties for the assessment professional has changed over time, and that has brought with it a different set of skills seen as critical to success. Not to be overly reductive, but while data and valuation skills still form the core skills of our profession, it is the soft skills which have seen an increased focus. From emotional intelligence and resilience to service orientation and a desire for lifelong learning, recruiters are interviewing and prioritizing different aspects of candidates.
Employee Retention
Coupled with the importance of attracting top talent is the need to retain existing staff, which is equally important to business continuity. The scope of employee retention has expanded from ‘compensation’ to what is more commonly referred to as ‘total compensation.’ The topic of workplace flexibility occupies the most vial aspect of employee retention currently, and while the specifics across Canada differ, the trend is the same. Remote work, flexibility in hours, training and job shadowing opportunities are all aspects which employers are focusing on to build a reputation as an employer of choice.
Our Profession on the National Stage
The panel spent some time discussing the absence, and value, of a voice for the profession on a broader scale. While there was universal agreement that a national association was not the desired future-state; having a platform to discuss, standardize and advocate for the profession would provide benefits to all. In relation to other comparable industries (appraisal, accounting etc.) property assessment lacks a universal voice and while standards are similar, they are not the same. It was suggested that thinking, speaking, and supporting others outside of provincial boundaries may have positive impacts for the future of the profession.
Working with Stakeholders
The panel finished out the session with discussion about how assessment professionals, and the data collected through the assessment process, are being utilized by stakeholders. The broadening of assessment data as a tool to make better decisions has expanded the importance of professionals, and has increased the expectation that we, as an industry, recognize how we can bring value to our clients. Ultimately this brings additional importance to the work we all do, but also requires us to stay informed on a wider range of issues than perhaps we did in the past.
WHAT IS CROSS EXAMINATION ALL ABOUT?
Dan Rosman, Affiliate, Civil Litigation & Property Tax/Assessment Lawyer
It was a pleasure to close out the 2024 IMA 65th Annual Conference with the interactive session on cross examination. I along with Lauren Lackie, Rebecca Shoom, Noah Gordon, and Malcolm Stadig presented on how both advocates and expert witnesses can prepare for cross examination at a hearing.
Hearings before the Ontario Assessment Review Board, and other adjudicative bodies that deal with property assessment, are usually expert driven. Cross examining an expert witness is different than cross examining a fact witness. It is a unique event that can be stressful for both examiner and witness.

The purpose of the session, and this article, is to prepare expert witnesses on what to expect when being cross examined at a hearing. As this article cannot be interactive like the session was, I have utilized a demonstrative aid you will find below.
The Structure of Cross Examination
The lawyers on the panel explained that cross examination is what we call it when an advocate questions an opposing party’s witness. This usually occurs immediately after a party’s own advocate asks their questions in chief.
The rules are different for cross examination than they are for examination in chief. For instance, while an examiner may only ask open questions in chief, i.e. questions that cannot force a particular answer, leading questions are the norm in cross and open questions are discouraged. With their questions, cross examiners seek to confirm the bits that help their case and undermine the bits that hurt their case. Questions must control the witness and elicit admissions. Every question must have a purpose.
The cross examiner will mostly ask leading questions structured more like statements. A leading question is a question that suggests an answer. As these questions are designed to confirm facts with the witness, they will often end with “correct” or “is that so”. Questions will only start with one of the five “Ws” –who, what, when and where –when the examiner is certain what the answer will be. Good cross questions are short, to the point, and force a particular answer.
Joe Pesci, or My Cousin Vinny as he is here, demonstrates these techniques in his cross examination of an automotive expert. Pesci’s performance in My Cousin Vinny is renowned for its good, albeit exaggerated, depiction of a cross examination. Notice that Cousin Vinny knows what answers the witness will give before he asks the questions. He exercises control when the witness begins to stray. Vinny’s purpose –to show that the tires are popular –is clear from his questions.
Here, Cousin Vinny demonstrates a method of undermining bits of the opposing party’s case. He knows that the prosecutor is relying on this eyewitness to identify his nephew. The purpose of his questions are to show that the witness’s evidence is weak because they could not properly perceive the event they are testifying about. An advocate at a property assessment hearing, for instance, can similarly ask questions about the expert not inspecting the subject or comparable properties.

Cross examiners at an assessment hearing will use similar techniques as Vinny does at his murder trial. The goals for an examiner are the same: get admissions.
How to Prepare for Cross Examination?
Cross examiners will study an opposing party’s expert report and identify what they consider to be the weak points. This can be in the areas of background/education/ qualifications, methods employed in the report, and quality of the analysis undertaken. They will also carefully listen to the evidence given in chief to identify any contradictions or points they want to pounce on.
Expert witnesses should start thinking about cross examination when first drafting their expert reports. No case is perfect, and experts should get in front of the weaknesses in their cases. It is crucial they identify areas that opposing counsel may attack and address them in their report or at the hearing. As an example, if an expert cannot inspect a property, explain in the report why, and why it does not matter to the conclusion they reach.
Cross examiners will focus their energy on picking apart the data used to underpin the report, the methods selected to determine value, and the facts and assumptions relied upon. It is becoming more common to see examiners focusing in on experts’ background and education. Experts would be wise to carefully review the CV portion of their reports prior to the examination.
It is important experts be confident and truthful when answering questions on cross. The best way to present as a credible witness is to simply answer the questions slowly and assertively.
Preparation is key. Witnesses should be very familiar with their reports. Knowing the report and being prepared to answer any potential questions will make the expert feel more confident and the process feel far less stressful.
Conclusion
Cross-examination may well be the single most important component of our adversarial system of justice. It goes better for most witnesses than it did for Cousin Vinny’s in the links above. A witness will easily succeed if they are well prepared and confident.
JURISDICTIONAL UPDATES: MB, AB, BC
We were grateful to welcome leaders from across Canada to our 65th Annual Conference. We took the opportunity to connect with some of the attendees to gather their insights on the IMA conference.
MANITOBA

Lloyd Funk, CAE, AAM Director, Assessment Services, Government of Manitoba
What were the insights / tools you learned from the conference content or colleagues that you could apply to your day-to-day work?
I found Yung Wu’s insights on innovation and where Canada is trending in terms of productivity, both challenging and motivating. Yung’s understanding of the future economy and hurdles that lie ahead inspired me to continue our path of innovation and continuous improvement in delivering property assessment services in Manitoba. Innovation isn’t just a box to check off, it’s a way of doing business and leading our organizations on a daily basis.
What did you find most interesting about the IMA conference?
The cross-panel session on affordable housing was particularly engaging given the pressures many communities are experiencing across Canada. The housing shortage is an extremely complex issue that will require a multifaceted approach to help address the challenges that Canada is facing. The collection of ideas shared by the panel provided a variety of valuable considerations to help improve access to affordable housing.
Did you leave feeling more connected to the industry or colleagues from other places? Tell us more.
Something I always take away from conferences like the IMA Annual Conference is the invaluable conversations with fellow property assessment professionals and I appreciated the opportunity to connect with IMA members, our IAAO Chapter representatives and industry partners. Our community of professionals is deeply committed to excellence, serving the public and ensuring we provide local governments with an accurate, fair and equitable property assessment framework that results in reliable funding to deliver critical services for our fellow citizens. I also appreciate the dedication of our professional associations, including IMA, IAAO and IPTI, and their continued pursuit to work together to improve educational opportunities for our members.
ALBERTA
Robyn Fergson, M.I.M.A., AMAA, Easter Canada Leader, Senior Manager MNP
What were the insights / tools you learned from the conference content or colleagues that you could apply to your day-to-day work?
The conference provided great insight into the difficulties that each party faces. Particularly with the ongoing assessment cycle, hearing the impacts was very interesting.
What did you find most interesting about the IMA conference?
I really enjoyed the CUSPAP presentation. Really insightful!
Did you leave feeling more connected to the industry or colleagues from other places? Tell us more.
I did. I had the opportunity to reconnect with some former colleagues from my City of Calgary days and meet some Assessors from outside of Ontario. The networking events allowed participants the opportunity to interact in social settings and get to know each other.
BRITISH COLUMBIA
Bryan Muraso, Assessor & Michael Law, Deputy Assessor
It was a pleasure participating in this year’s annual IMA conference. This was the first time both of us have attended the conference and it was an insightful and memorable event. Hearing other assessment organizations experiencing similar business challenges, highlighted the importance of sharing knowledge and best practices across the country. Issues like resource management, succession planning and retaining industry knowledge continue to be a common theme and it was intriguing to hear how different organizations were addressing these issues. The annual IMA conference is one of the fewer events we have attended with different types of assessment agencies, stakeholders and voices from across the industry. In addition to conversing with other assessment agencies, it was interesting to hear perspectives from other service providers (tax agents), and municipalities. This conference highlighted the benefits of connecting with other organizations and colleagues within the industry. Whether it was talking to municipal staff, service providers and other assessors over lunch, or sitting in one of the many insightful discussion panels, we appreciated the opportunity to learn more about other organizations and form new connections.

Thank you IMA for inviting BC Assessment to this year’s conference and we look forward to reconnecting next year!
INDUSTRY PULSE: CONVERSATIONS THAT MATTER
In our commitment to being a platform for, and enhancing the voices of, members across the industry, we are excited to announce a new series of articles where we invite members and stakeholders to share insights on current topics in the field. We are kicking off this series with an article from the Association of Municipalities of Ontario (AMO), which tackles the timely subject of reassessment in Ontario. We encourage others to join this important conversation by reaching out to us with your thoughts and contributions.
Municipalities across Ontario have been eagerly awaiting a property reassessment since 2020. Instead, to the disappointment of municipalities, industry and the agricultural sector the province announced their intentions to conduct a review of the property assessment and taxation system in 2023. Property taxes continue to be calculated using 2016 property values until the review is completed.
According to the provincial government, the review is necessary to ensure fairness, affordability, business competitiveness and modernized administration tools. The biggest barrier to accuracy, transparency, fairness and stability for municipalities and taxpayers is the lack of an updated assessment.
Ontario’s property tax system is world class and municipalities have full confidence in its ability to fulfill its role as the primary tool for municipal revenue generation. The provincial review should focus on how best to mitigate the impacts of reassessment after such a long delay. Municipalities should be key partners in this review. With appropriate data upfront and sufficient time, municipalities can play a role in supporting a successful transition back to the assessment cycle.
That doesn’t mean that municipalities aren’t facing challenges without a regular assessment cycle. While municipalities have already been waiting a long time for a reassessment, property taxpayers have had a long break connecting the dots between how their property assessments become their property taxes.
Assessment increases are revenue neutral and have no impact on the total amount of property taxes raised by a municipality. This is a problem when property values are out of date – some people pay more than their fair share, while others pay less. Property owners who have been paying less than their fair share will be disproportionately impacted by a reassessment and the government will have to consider how to transition to the new values once a reassessment is announced and how to prevent this issue from reoccurring in the future.
With fall around the corner, municipalities across Ontario are already preparing their 2025 budgets and taxpayers anxiously await the financial impacts of those decisions. Ontarians already pay the second highest property taxes in the country at approximately $2,200 per capita. These values are driven by municipalities being responsible for delivering the broadest range of services in the country and facing increasingly complex challenges, such as tackling homelessness, the opioid crisis, and climate change with an insufficient set of revenue tools to pay for them.
Property taxes are the primary source of revenue for municipalities to conduct their business. With limited revenue tools at their disposal, any increase in financial need will translate into an increase in property taxes.
AMO has called on the provincial government to sit down with municipalities and work together on a joint review of revenues, costs and financial risks, including a detailed analysis of Ontario’s infrastructure investment and service delivery needs. The municipal-provincial fiscal framework directly tied to our collective social and economic prosperity and to maintaining affordability for all Ontarians.
TAKE 5 WITH THE IMA

2 3 4 5
Carlos Resendes, M.I.M.A., President, IMA
1
What does being the IMA President (2024-25) mean to you? It means a lot, it is my opportunity to give back to an organization that has been a keystone in my career. To be chosen as president by our membership is a great honour for me. We have a knowledgeable progressive board with representation from our regions in Ontario and Newfoundland. Our head office staff is next to none – competent, dedicated and a pleasure to work with. I look forward to a great year working on behalf of all our members.
What prompted you to get involved with the IMA?
I’ve been a member since 1983 and over time participated in many events sponsored by the IMA as well as availing myself of continuing education and experience sharing. In the past five years, I decided to increase my involvement and serve in a more meaningful way. Another reason is that we are at a point where there are opportunities for collaboration across the country and that is an exciting proposition for me.
How has being a member positively impacted your career?
The IMA has been an excellent support for me in many areas including education, mentorship, and social engagement. The MIMA accreditation has opened many doors to professional growth and career development.
What would you tell your younger self just starting in the industry?
Taxation has existed in various forms since civilization began. Historically, the greatest indication of wealth was land and its proceeds. Before the existence of a monetary system, taxes were paid by a percentage of crops raised. While modern assessors are mandated to develop more fair and accurate assessments than most of our predecessors, the pressure to have a fair tax system has always existed. Regardless of which side of the process our member valuators carry out their work, whether it be creating the values to be listed on assessment rolls, reviewing/auditing those values by taxpayer representatives to ensure accuracy and equity, appealing and litigating as necessary by legal professionals, or designing, creating, and presenting educational offerings - given all of that, here is what I would say - take pride in the profession and do your very best everyday as what we do plays a critical role in supporting our local communities.
What are your goals for the upcoming year as IMA President?
There are many areas that I plan to focus on to varying degrees as we build on the successes and initiatives of past presidents and boards. We will continue to engage professional associations across the country looking for ways to collaborate and share knowledge. Actively pursue ways of increasing support for our members in other provinces. I also believe the mentorship program will be an excellent channel for supporting our members. These are a few highlights that ought to keep us busy but by no means limit us from pursuing other opportunities should they arise.

Dayna Griffin, Affiliate, Senior Manager, Property Tax Services, MNP
1 2 3
4 5

Where do you work and what is your current role?
Senior Manager, Property Tax Services at MNP
What prompted you to get involved with the IMA?
Being in property assessment for 20 years, the IMA is an essential association to the growth and direction of the industry, and to be able to participate in that growth and direction, with like-minded colleagues throughout the Country drove my decision to become involved.
How has being a member positively impacted your career?

The support and education avenues the IMA provides allows for continual learning in our ever evolving industry, allowing for career growth throughout the years. The high standards associated with the IMA throughout Canada adds an extra level of professionalism, contributing to my professional development.
What would you tell your younger self just starting in the industry?
That the understanding of the property assessment and taxation system is always expanding, and you can’t know everything, especially all at once. The various roles involved in the system, whether it be as an assessor, representative, advocate, or a Municipality, we must all work together to create as fair and equitable system as possible for taxpayers. Developing that understanding takes time, and we all have an important role to play in understanding its complexities.
What are your goals for the future?
To expand my involvement with the IMA and other professional associations in order to continue my development and growth, as well as expanding my professional network. I am looking forward to future details on the mentorship program, which will continue to increase the development and education, as well as create exciting new opportunities for myself and the IMA members.
MEMBER ELEVATIONS

THE IMA WOULD LIKE TO CONGRATULATE THE RECENTLY ELEVATED AND NEWLY APPOINTED MEMBERS!
AFFILIATE MEMBERS
NAME COMPANY
Jeffery Burt
Courtney Kovach-Hart
Kirsten Johnstone
Joelle Lacroix
Doug Campbell
Ian Dixon
Sean McNeill
Ernie Campbell
Troy Craig
Taylor Hughes
Stephen Lew
Charles Shearer
Lisa Vander Voet
Pat Wert
MPAC Barrie
MPAC Windsor
MPAC Ottawa
CMHC BrockVille
MPAC Kitchener
Student
Affiliated Property Group
MPAC Pickering
MPAC Gravenhurst
RE/MAX Crown Realty(1989) Inc., Brokerage
Student
MPAC Pickering
Cramahe Township
MPAC Ottawa
M.I.M.A. MEMBERS
NAME COMPANY
MaryEllen Loughran
Tijana Roussety
Chris Ratnasingham
MPAC Barrie
MPAC Mississauga Metrolinx
A.I.M.A. MEMBERS
NAME COMPANY
Ellen Chevrette
Devin Matheson
Nathan Nugara
Di (Renee) Zhao
Marjut Luoma-Uhlik
Gregg Mandeville
Stephanie Munday
Jacob Murphy
Kimberly Phair
Serena Haslam
Susanne Marcotte
Jonathan Morse
A.I.M.A.
First Capital Realty
MPAC Toronto
Town of Innisfil
City of Mississauga
Town of Innisfil
MPAC Mississauga
MPAC Trenton
PVSC
MPAC Owen Sound
MPAC Kitchener
City of Cambridge
PVSC
NAME COMPANY
Passara Na Ranong
Jina Lee
Cathy Cheng
Sara Doherty
Sunny Park Inseok Jang
MPAC Windsor
MPAC Toronto
StorageVault Canada
MPAC Mississauga
New Seneca RPA Grad Seneca Student

DISTRICT NEWS
DISTRICT 7
District 7 held their District Election on August 13th, 2024. Members voted on a new Executive Committee for the upcoming term. The new Executive Committee is hard at work planning an in-person District meeting this fall. More information is coming soon.
District Executive:
Co-Chair: Laura Muntz, M.I.M.A.
Co-Chair: Shen Bai, M.I.M.A.
Vice Chair: James Van Winckle, M.I.M.A.
Secretary: Alex Pilon, A.I.M.A.
Treasurer: Paul Slobodzian, M.I.M.A.
District Director: Amy Raycroft, M.I.M.A.
DISTRICT 9
District 9 held their District Elections on September 11th, 2024. Members voted on a new Executive Committee for the upcoming term. The District aims to plan their next meeting in Spring 2025.
District Executive:
Chair: Rouhan Dayal, Affiliate
Vice Chair: Donalea Stewart, Affiliate
Secretary/Treasurer: Michelle Paquette, Affiliate
District Director: Emily Hopkins, M.I.M.A.
DISTRICT 10
District 10 is hosting an in-person meeting on October 23rd, 2024. The Executive Committee is hard at work planning the event and are looking forward to welcoming many District 10 members to the Sandman Signature St. John’s Hotel. Registration is available on the IMA website and is open to members and non-member. The meeting will feature sessions on;
• Waterfront Valuation - Amy Raycroft, M.I.M.A.
• IMA Interactive Ethics Presentation - IMA President, Carlos Resendes, M.I.M.A.
• Tribunals – How to Win Friends and Influence Judges - IMA President, Carlos Resendes, M.I.M.A.
• Motivational Speaker: Corina Walsh will wrap up the day with her session, Cultivating a Momentum Mindset
IMA COMMITTEE UPDATEMEMBERSHIP COMMITTEEMENTORSHIP
The IMA Membership Committee is delighted to open the first pilot of the IMA Career Catalyst Mentorship Program this fall. This program aims to provide new professionals in our industry with valuable opportunities for personal and professional growth.
This program offers focused, one-on-one networking sessions with industry thought leaders; presenting mentees with the opportunity to connect with leaders in our field on industry-specific topics and general career advice, or simply seek support in the pathway to obtaining the A.I.M.A. and M.I.M.A. Designations, from members that have successfully completed their designations and accreditation journeys.
For mentees, a mentorship session is your opportunity to learn from the best so make the most of your time. Come to the session prepared and don’t be shy, take the initiative and start the conversation. Our platform will have lots of excellent tips on making the most of your mentorship experience.

We are thrilled to be able to provide this membership benefit and look forward to running the first pilot this fall. Keep an eye on your inbox - platform opening dates and Q&A opportunities will be shared very soon.
IMA ANNOUNCEMENTS
IMA / IPTI WEBIAR SERIES – we are thrilled to continue our partnership with the International Property Tax Institute this year to bring you ten new webinars in the 2024-25 series. Earn 1.5 Learning CPD Credits by attending any webinar and learn from the experts in the field.
Webinar Pricing: $65 Members | $80 + HST Non-Members
To register visit the IMA website: https://theima.ca/page/webinarseries
October 22, 2024
As the office sector continues to struggle with unprecedented vacancies, higher carrying costs and lower overall valuations many owners are reviewing underperforming assets with a look to alternative uses. Our panelists will provide an overview of the current state of the office industry and examine some of the alternative uses to which office space is being considered with a focus on office to residential conversion. The panelists will discuss some of the considerations and challenges property owners face as they look to convert buildings through a review of several actual office to residential conversion projects in progress throughout Canada. The webinar will also discuss some of the challenges assessment jurisdiction may face from a property tax perspective during the re-development phase.
Valuation of Contaminated Properties
This webinar will consider the challenges of valuing properties which suffer from various forms of contamination. It will look at environmental impairment and how this impacts the valuation process. The attendees will gain a better understanding of the nature of the contamination/impairment and the type, and cost, of necessary remediation works. The presenters will also look at issues concerning the highest and best use of the property as impaired and consider how the three main valuation approaches need to be adapted to reflect the contamination. They will also consider the liability impacts, use limitations, and possible stigma attached to contaminated properties. The presentation will cover both mass appraisal valuation and single property appraisal.
November 13, 2024
11:30 AM - 1:00 PM EST
Preparing Expert Valuation Reports – Common Issues
This webinar will look at the structure and content of an expert valuation report. Reviewing the overall format and fundamentals a report should take. The webinar will highlight the critical content of the report and provide suggested structure and flow for developing a good expert report. The panelists will provide the valuer with the necessary requirements, content and writing requirements that go into a report and look at some essential dos and don’ts for your report. Attendees will also be left with a checklist to help ensure the valuation report contains all the critical and necessary information.
Flyer:
December 17, 2024 11:30 AM - 1:00
Farmland Values in a Changing World: Challenges for Assessors and Municipalities
Farmland values are rising amidst urban expansion, environmental degradation, and shifting social norms. Cities grew large due to fertile soils, favorable climates, and natural harbors. As urbanization intensifies, property assessors and municipalities face new challenges in valuing land and setting policy. This webinar explores how agriculture has influenced land use and property values, the complexities of valuing transitioning lands, and the impact of modern agricultural practices. We’ll present future scenarios, such as shifts in diet or climate change, and discuss the role of municipalities in land use planning and policy decisions. Gain insights into analyzing sales for farm valuations and the critical role of municipalities in sustainable land use.
Type: Webinar
Session Flyer: Coming Soon CPD Credits: IMA 1.5 Learning
Office Assets in Turbulent Times - Conversion to Other Uses
January 21, 2025 11:30 AM - 1:00 PM EST
Analyzing Income Statement – A Valuators Perspective
Income and expense statements form the basis of the income approach. The panelists will work through a detailed step-by-step review and reconstruction of income and expense statements from a valuator’s perspective. This is a practical webinar which focuses on actual case studies rather than theory. The panelists will look at what legitimate expenses associated with real property for inclusion in the net operating income. As well attendees will gain an understanding of different types of financial statements and the key definitions and concepts relating to financial reporting.
February 18, 2025
11:30 AM - 1:00 PM EST
March 20, 2025
11:30 AM - 1:00 PM EST
Portfolio Sales Analysis
Portfolio sales most often occur for investment grade properties. These sales often include many properties in a portfolio transfer. While typically comprising of similar asset class portfolio sales by large companies, institutions or REITs often involve several different asset classes. In an increasingly uncertain economic environment, some corporations are turning to their existing real estate as a source of liquidity, with the sale of portfolios becoming a common strategy. This webinar will explore these transactions, provide real examples, and propose the best practice course of action for segregating individual values for analysis. The webinar will also look at the use of portfolio sales in a mass appraisal setting and discuss adjustments that may be required.
Use of AI in derivation of assessed values
This webinar will assist participants to better understand what AI and machine learning are and the various techniques that can be utilized in valuations for property tax purposes. The focus of the webinar will be on the use of AI in select assessment jurisdictions focusing on opportunities and challenges they faced. A case study will also be provided demonstrating how AI is being implemented in an assessment jurisdiction to produce valuations for assessment roll return.
April 24, 2025 11:30 AM - 1:00 PM EDT
Role of Property Tax agents in the Property Assessment World?
This webinar will take the form of a panel discussion with representatives from assessing jurisdictions and property tax consulting firms. The panelists will discuss the importance of working collaboratively throughout the entire process with focus on data sharing, importance of pre-discussions and timing of exchanging documentation. Tax agents will outline their role in assisting clients to better understand the property assessment process and the key role they play in assuring fair and equitable property taxation.
May 27, 2025
11:30 AM - 1:00 PM EDT
Role of Municipalities in the Property Assessment World
Municipalities play an important role in the property assessment world. This webinar will help Municipalities better understand the property assessment system and highlight their role in the process. The webinar will look at the importance of sharing data and how that data impacts the property valuation process. We will also highlight the importance of good property tax relief programs and delve into property tax planning discussing how valuers deal with future development and growth.
Type: Webinar
Session Flyer: Coming Soon
CPD Credits: IMA 1.5 Learning
Organized By: IMA/IPTI
Registration: Coming Soon
June 17, 2025
11:30 AM - 1:00 PM EDT
Application of
the Discounted Cash Flow Method in the Assessment Valuations
This webinar will provide a working overview of the discounted cash flow (DCF) technique in property assessment valuations. The panelist will provide an understanding of differences between direct capitalization and the DCF methods. They will offer suggestions of an applicable application of DCF in a mass appraisal setting. The webinar will also provide attendees with a better understanding of the required inputs for DCF calculations such as understanding appropriate income patterns, selection of yield rate and inclusion of reversionary value.
Type: Webinar
Session Flyer: Coming Soon CPD Credits: IMA 1.5 Learning
Organized By: IMA/IPTI Registration: Coming Soon
SAVE THE DATE FOR THE IMA/IPTI VIRTUAL EVENT
On January 28th and 29th 2025 the IMA and IPTI will come together to host their first joint virtual symposium; Embracing Global Innovation: Impact on Valuation Professionals
We look forward to hosting an interactive online event, where attendees will learn from the experts on the innovation happening in our industry. Don’t miss out, early bird registration rates are available until January 15th, 2025. Following the IMA & IPTI on social media to learn more.
Registration Now Open – Visit the IMA/IPTI Virtual Symposium Site to learn more: https://global-valuation-symposi-vniz92g.gamma.site/

SAVE THE DATE FOR THE 66TH ANNUAL IMA CONFERENCE
We are thrilled to share our save the dates for the 66th IMA Conference in the country’s capital, Ottawa. Join us June 8, 9 ,10 for two and a half days of learning and networking. The conference committee will begin the planning in the coming weeks. Interested in becoming a conference sponsor? Reach out to the IMA Office at communications@theima.ca for more information.


2024-25 IMA SPONSORS
THANK TO THE FOLLOWING SPONSORS:
PRESIDENTIAL

DIAMOND



















