Beyond Boundaries: Strengthening Property Tax Assessments Across Canada
Photo credit: David McBee
Photo credit: John Hill
Summer 2025
Issue #6.2
Insti-News is published by the Institute of Municipal Assessors with assistance from the Communications Services Committee, chaired by LoriAnn 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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Photo credit: David McBee
President’s Report
Dear Members,
It is my privilege to share my first President’s Report with you in Insti News. I hope you had a restorative summer and are feeling recharged as we enter what promises to be a busy and exciting fall for the IMA.
Over the past year, the IMA has continued to grow and deliver value to members. We welcomed new districts in Nova Scotia and New Brunswick, launched a successful mentorship pilot, expanded our CPD offerings, and maintained a strong financial position that allows us to reinvest directly into member programs. Each of these steps reflects our ongoing commitment to being a member-centric association focused on the needs of Canadian assessment and valuation professionals.
Looking ahead, we are excited to build on this momentum with several new initiatives. This September, we launched a series of Ethics CPD modules, each built around practical case studies — from generative AI in property assessment, to harassment in the workplace, to accessibility and property valuation. These short, accessible modules provide flexible ways to earn CPD while engaging with timely and important issues.
We are also expanding our mentorship program, offering members access to mentors from across the country and across the industry. This expanded network ensures mentees can learn from a wide range of experiences and perspectives while strengthening connections across jurisdictions. Supporting the growth and success of new professionals is central to our mission, which is why we are proud to be launching an Emerging Professionals Committee. Focus groups and interviews will begin shortly, and I encourage members who would like to participate to reach out.
Our IMA/IPTI webinar series is up and running again — refreshed and updated with timely and practical insights that practitioners can apply to their work the very next day. These sessions are designed to be short, focused, and impactful, helping members stay ahead of emerging issues while meeting CPD requirements.
Drew Samuels M.I.M.A. IMA President
— a historic event designed to unite voices across jurisdictions. Internationally, our partnership with IPTI continues to grow, with the Global Innovation Symposium scheduled for January 2026. At the same time, our IMA districts are in planning mode, preparing upcoming local meeting dates, with a few already online. This means that members can look forward to knowledge-sharing and networking at three levels: very local through district meetings, across Canada through collaborative national events, and globally through international partnerships. Together, these layers of connection ensure that every member has access to the insights, skills, and networks they need to thrive.
And of course, we are already looking forward to our 2026 Annual Conference in Windsor, Ontario. On top of delivering the high-quality educational content members expect, this year’s location carries special meaning. Windsor, a community feeling the brunt of global economic tariffs and trade shifts, reflects the challenges many of us are navigating. By gathering there, we not only strengthen our professional skills but also show our support — living out the Canadian and IMA spirit of standing together and showing up for each other.
Finally, I encourage you to explore this edition of Insti News. Inside you’ll find a recap of our June conference (with photos), an overview of the climate impact session, updates on mentorship, member elevations, award winners, district news, upcoming events, and a thoughtful in memoriam for Carl B. Davis. Together, these stories reflect the strength and dedication of our members.
Thank you for your continued engagement and support. I look forward to connecting with many of you at district meetings, online learning events, and in the months ahead.
Sincerely,
Collaboration remains a priority. For the first time ever, assessment associations from across Canada will come together in November 2025 for Valuing Canada’s Future: The Canadian Assessment Associations Summit Drew Samuels M.I.M.A., IMA President
Beyond Boundaries: 66th Annual Conference Recap
in Photos
The Institute of Municipal Assessors (IMA) welcomed over 240 property assessment professionals, stakeholders, and thought leaders from across Canada to Ottawa for its 66th Annual Conference, themed Beyond Boundaries: Strengthening Property Tax Assessments Across Canada. Held June 8-10, 2025, at the Delta Hotel Ottawa, this gathering boasted collaboration, innovation, and knowledge-sharing in the field of property tax assessments. The conference officially began Sunday evening, with a bustling Welcome Reception at the Delta Hotel
Ottawa. A sit-down meal provided attendees the perfect opportunity to relax, reconnect with colleagues, and build new connections. Following dinner, attendees enjoyed a lively Casino Night. They tried their luck at a variety of games and competed for prizes. Laughter, friendly competition, and a spirit of camaraderie filled the air. The evening’s top winner was Marc Connelly, President of the Association of Assessing Officers Manitoba (AAOM), who walked away with the coveted grand prize—a liquor store voucher.
Beyond Boundaries: 66th Annual Conference Recap in
Monday’s first keynote, the IMA President’s Panel: Leadership Beyond Boundaries – A Global Dialogue, brought together a pan-Canadian and international roster of leaders, chaired by IMA President, Drew Samuels the panel included Troy Birtles (Accurate Assessment Group), Lisa Dionne (Service New Brunswick), Greg Martino (MPAC), and Uche Obi (Cayman Islands Government/ RICS), to discuss leadership, diversity, and innovations in assessment.
The conference dove deep into Canada’s commercial real estate trends with John O’Bryan, Honorary Chair of CBRE Limited, offering insights into what’s really behind market movements. Jerry Grad, IPTI CEO, followed with Importance of Collaboration – Global Opportunities, emphasizing the power of partnerships beyond national borders.
Photos
Lunch fueled conversations before Dr. Brian Doucet, University of Waterloo, led a compelling session on the Housing Crisis, unpacking root causes and transformative solutions.
The afternoon featured three parallel tracks:
• Edmonton’s Fiscal Gap Analysis tackled municipal sustainability and revenue challenges, led by local experts Cate Watt and Milap Petigara.
• Bridging the Gaps: Building Education Today for Tomorrow’s Assessment Professionals, a partnership with UBC, explored new research on educational needs for the sector’s future.
• Caselaw Updates from Across the Country provided essential legal updates with professionals from Miller Thomson LLP, MPAC, PVSC, and others.
Beyond Boundaries: 66th Annual Conference Recap
in Photos
Offsite experiences at Parliament and the Central Experimental Farm offered unique breakout learning opportunities for select attendees.
We concluded our first day with the elegant President’s Dinner at the National Arts Centre, encouraging networking, recognition and celebration among peers.
The second day began with a leading panel, From Storms to Wildfires: Understanding Climate-Driven Events and Property Valuation. Experts examined the latest climate impacts on assessments, drawing connections between environmental risks and valuation best practices.
The session on Ethics in Action saw industry leaders dissect real-world dilemmas faced by assessment professionals, enhancing best practices in professional conduct and responsibility.
The conference closed with a session titled, Mock Trial: An Introduction into the Tribunal Experience, immersing attendees in advocacy and litigation practices key to success before assessment tribunals.
The Institute of Municipal Assessors (IMA) extends a heartfelt thank you to all who made our 66th Annual
Conference – Beyond Boundaries: Strengthening Property Tax Assessments Across Canada such a positive experience.
Special thanks are owed to the Conference Committee for their exceptional work and dedication: Amy Raycroft, Andrew Loney, Angie DaCosta, Charlene MacNeil, Drew Samuels, Laura Muntz, Nicole McAninch, Robyn Ferguson, Sabrina Mandarello, Scott Powell, and Shen Bai.
The learning, sharing, and connections made during these two and a half days will continue to strengthen our profession well into the future. We are proud to see the IMA community pushing boundaries, sharing best practices, and working together to strengthen property tax assessment in Canada.
See You in Windsor!
We are already hard at work on next year’s gathering, our 67th Annual IMA Conference, coming June 2026 to Windsor, Ontario. You can expect more opportunities to learn, connect, and innovate in one of Canada’s most vibrant border cities.
Beyond Boundaries: 66th Annual Conference Recap in
Photos
When Disaster Strikes
Lessons from the Frontlines of Valuation
Cross-country Panel, 66th Annual IMA Conference
Chair: Don Hearn, M.I.M.A.
Panel: John T. Glen, MA, AACI, FRICS, M.I.M.A.
Troy Birtles, AMAA
Charlene MacNeil,
M.I.M.A.
Natural disasters are no longer rare or regional—they’re increasingly frequent, increasingly severe, and undeniably national in scope. At the Institute of Municipal Assessors’ 66th Annual Conference in Ottawa, one of the most anticipated sessions was a panel titled “From Storms to Wildfires: Understanding Climate-Driven Events and Property Valuation.”
Chaired by Don Hearn, M.I.M.A., the session brought together three expert assessors representing some of the hardest-hit jurisdictions in the country:
- John T. Glen, MA, AACI, FRICS, M.I.M.A.
- Troy Birtles, AMAA
- Charlene MacNeil, M.I.M.A.
Together, they offered data-rich insights into how assessors are applying standards, judgment, and collaboration to value properties in the wake of catastrophic climate events.
Climate Events Are Reshaping the Role of the Assessor
The session made clear: natural disasters are becoming a standard feature of the assessment landscape. Whether it’s wildfires in Alberta and BC, floods in Nova Scotia, or storm-driven destruction across the country, assessment professionals are increasingly called to respond quickly and defend their decisions in rapidly shifting conditions. Troy Birtles shared details from the 2024 Jasper wildfire, where more than 400 properties were destroyed or severely damaged, wiping out over $500 million in assessed value, more than 20% of the municipality’s tax base. With the town under mandatory evacuation for a month, Birtles and his team had to prepare for a reassessment year with half the usual number of market indicators, while monitoring whether market suppression had occurred.
In Nova Scotia, Charlene MacNeil described back-to-back events: June wildfires that devastated neighbourhoods, followed by catastrophic flooding in July 2023 that caused property and infrastructure destruction. In addition to extensive cooperation with emergency agencies and communication with municipalities and impacted
property owners, a dedicated task team was put in place to manage the portfolio of impacted properties. Assessors used aerial imagery and in-field inspections to collect and update property data. Based on industry research and information, and given the lack of base date sales, PVSC applied a 15% assessment adjustment to fire-impacted neighbourhoods. Commercial properties impacted by flash-flooding had their assessments adjusted based on prior income and expense data from properties with a history of flooding.
Following the 2023 wildfires, in 2024 the Province of Nova Scotia implemented a regulatory amendment to its Capped Assessment Program, allowing impacted homeowners to retain their pre-disaster capped value (with a CPI adjustment), provided reconstruction is similar in size to the original structure and is completed by 2027. These changes are meant to provide tax stability during recovery.
John T. Glen brought a national lens, walking attendees through the Canadian Uniform Standards of Professional Appraisal Practice (CUSPAP) guidance on detrimental conditions, and emphasizing the importance of clearly documenting a property’s lifecycle of damage and repair. Referencing the Bell model of Real Estate Damages, Glen outlined how assessors must consider not just immediate damage, but lingering impacts such as uncertainty, temporary housing needs, market resistance, and the availability (or lack) of insurance coverage.
Methods Must Flex, but Standards Hold Firm
One of the panel’s key themes was that while data may be scarce or evolving, the principles of sound valuation still apply. The Direct Comparison Approach remains foundational, but after a disaster, finding valid comparables becomes significantly harder. Speakers discussed how timelines rarely align with legislated roll cycles, making the timing of inspection, sale, and reconstruction all the more important to track and disclose.
In all jurisdictions represented, assessment teams leaned heavily on visual evidence (including pictometry), market analysis, permit tracking, and local knowledge. In Nova Scotia, legislative interpretation of the Base Date and State Date required careful consideration of which sales data could be used—and how to distinguish between physical condition and market influences. Case law
was referenced to clarify these boundaries, adding legal precision to an already high-stakes process.
Policy Shifts and Jurisdictional Innovations
Importantly, the panel demonstrated that assessment practice doesn’t exist in a vacuum—it influences and is influenced by government policy and public trust. Following the 2023 wildfires, Nova Scotia implemented a regulatory amendment to its Capped Assessment Program, allowing impacted homeowners to retain their pre-disaster capped value (with CPI adjustment), provided reconstruction is completed by 2027. These changes provide tax stability during recovery but also depend on accurate and timely damage assessments to function properly.
Across the country, insurance challenges are mounting. According to data cited by Glen, Canada experienced over $8.5 billion in insured losses in 2024 alone, with uninsured losses estimated at three to four times that amount. These figures reinforce the growing pressure on local governments to manage fiscal stability, and the critical role that property valuation plays in that equation. Grounding Response in Evidence and Practice
What emerged clearly from the panel was that the work of valuation after natural disasters must remain rooted in standards, methodology, and measurable outcomes. Whether adjusting for damaged structures, applying income-based reductions, or analyzing suppressed sales markets, assessors are relying on a mix of field inspection, aerial imaging, sales data, and legislative interpretation.
In Jasper, the loss of over 20% of the assessment base has triggered detailed tracking of post-event sales indicators. In Nova Scotia, reductions were applied based on fire impact severity, guided by pictometry and backed by ongoing sales reviews. Across jurisdictions, the need to balance fairness to property owners with the defensibility of the roll was echoed consistently.
Rather than speculating about future trends, the panel underscored that this work is already underway—and it’s being shaped by professionals on the ground who are innovating under pressure.
For those interested in a deeper technical and theoretical treatment of the issues discussed—particularly the application of detrimental condition standards, lifecycle modeling, and market recovery timelines—we encourage members to read John T. Glen’s article in the Fall 2024 issue of The Land Economist (Vol. 54, No. 2). His piece offers a comprehensive look at the valuation implications of natural disasters and is a strong complement to the real-world examples shared in this panel.
Join the Conversation
If you or your team are navigating similar challenges, we want to hear from you. What tools, approaches, or policies are you using in response to climate-related events? Share your experience with the IMA and help us continue building a profession that’s ready, informed, and collaborative in the face of change.
Photo credit: Richard Anderson
One Day, One Value?
Untangling Ontario’s Valuation Day Confusion
Submitted September 12, 2025
Valuation Day Issue
In Ontario, Section 19.2 of the Ontario Assessment Act (“Act”) and Section 48.6 of Ontario Regulation 282/98 prescribe January 1, 2016 as the valuation day for property assessments for the 2017-2025 taxation years. However, the Ontario Assessment Review Board (“ARB”) has released conflicting decisions regarding the valuation day for supplementary (section 34) and omitted (section 33) assessments made under the Act. This issue was not in dispute until ARB decisions in 2023 suggested that there could be a different valuation day for supplementary and omitted assessments. The first reference to an alternate valuation day was in obiter in National Car Rental (Canada) Inc. v Municipal Property Assessment Corporation, Region 15, 2022 CanLII 53352 (ON ARB) (“National Car”) where the ARB stated that:
• Assessments made pursuant to s. 33(1) of the Act (omitted assessments) are valued as of a different valuation day than January 1, 2016; and
• Assessments made pursuant to s. 34(1) of the Act (supplementary assessments) are valued as of the day the improvement commences to be used.
The ARB reaffirmed this position in General Motors of Canada Company v Municipal Property Assessment Corporation Region 23, 2024 CanLII 55068 (ON ARB) (CAMI III). In Cadillac Fairview v Municipal Property Assessment Corporation Region 09, 2025 CanLII 21696 (ON ARB), the ARB stated that it is possible that the valuation day could be different for a supplementary assessment. Then, in June 2025, the ARB decided Furlong v Municipal Property Assessment Corporation Region 05, 2025 CanLII 58138 (ON ARB), in which it held that the valuation day for the supplementary assessment was September 15, 2023, the date the improvement commenced to be used. This new interpretation of the valuation day for supplementary and omitted assessments raised many concerns which will be discussed below.
Conflicting ARB Decisions
Earlier this year, the ARB directed the parties, in two separate assessment proceedings, to make submissions on motions to determine the ARB’s interpretation of the valuation day. On August 25, 2025, the ARB released Amazon v Municipal Property Assessment Corporation Region 19, 2025 CanLII 85047 (ON ARB) (“Amazon”),
Sabrina Vizzacchero Manager, Litigation and Special Properties – Income MPAC
which is the first of the two motions on the valuation day issue. In Amazon, Vice Chair Stringer, as she then was, reversed the course on the ARB’s recent decisions and held that the valuation day is January 1, 2016 for all assessments for the 2017-2025 taxation years, including supplementary assessments made under section 34 of the Act. Amazon rejected the analysis in National Car and CAMI III that there are different valuation days for supplementary or omitted assessments, and set out a comprehensive analysis on the correct valuation day for such assessments.
While Amazon has been released, the other motion on the valuation day issue, related to the assessment of Fairview Mall in Toronto (“Fairview Motion”), has not yet been decided. Although the Amazon motion decision is not binding, it signalled that the ARB had settled the matter and determined that the valuation day was January 1, 2016 for all assessments for the 2017-2025 taxation years. However, in the days following Amazon, the ARB released conflicting decisions on this issue.
On August 28, 2025, three days after Amazon, the ARB released Faisal v Mississauga (City), 2025 CanLII 87954 (ON ARB) (Faisal). In Faisal, the ARB reverted to the position that the valuation day for a supplementary assessment is the date the improvement commenced to be used which, in that case, was September 28, 2023. Given that Faisal was released just days after Amazon –and considering that the decision did not reference the Amazon analysis – it is unclear whether the Member was aware of the recent and conflicting Amazon decision.
On September 3, 2025, the same Member who authored Faisal, decided Khaled Q A M Ferdaus v Ajax (“Town”), 2025 CanLii 91060 (ON ARB) (“Ferdaus”) which also involved a supplementary assessment. In Ferdaus, the Member again did not reference the Amazon decision. The Member determined the current value of the subject property as of a January 1, 2016 valuation day, with the supplementary assessment having an effective date of March 21, 2023 (the date it commenced to be used).
The Members hearing the Fairview Motion have asked the parties for supplementary motion submissions on the applicability of the Amazon decision. It is not known when the Fairview Motion decision will be released, but hopefully that decision will provide the parties and the entire property assessment and taxation system with much-needed clarity on the ARB’s position on the valuation day for supplementary and omitted assessments going forward.
Legislative Scheme
The basic construct of the Act is to “ensure a proportional distribution of the tax burden, relative to the current value of lands, so that each property bears its ‘fair share,’” as outlined in Municipal Property Assessment Corporation v Loblaw Properties Limited, 2017 ONSC 1299 (CanLII) at para. 11.
The various sections of the Act work together to provide guidance on how the property assessment system operates:
• Section 19(1): Provides that assessments are to be based on current value.
• Section 19.2 and Ontario Regulation 282/98: Prescribe the valuation day for each taxation year. For the 2017 to 2025 taxation years, the valuation day is January 1, 2016.
• Section 32: Allows for corrections of any defect, error, omission or misstatement in the assessment.
• Section 33: Allows for any assessment necessary to correct an omission from the assessment roll.
• Section 34: Allows for an increase in value which results from the erection, alteration, enlargement or improvement of any building, structure, machinery, equipment or fixture when it commences to be used.
• Section 36(1): Provides that assessments shall be made annually before the second Tuesday following December 1, except for assessments made under sections 32, 33 or 34.
These sections ensure an equitable distribution of the tax burden. The legislation appeared to be clear: for the 2017 to 2025 taxation years, the valuation day is January 1, 2016.
Assessment Education
Through the course of my career as an assessment professional, I have understood that a consistent valuation day applies to all property assessments within an assessment cycle, including supplementary and omitted assessments, regardless of when the improvement was made. I am certain that throughout my assessment education, there was an exam question along these lines: “If a building is constructed on a vacant piece of land
on October 11, 2002, what is the effective date for the improvement and corresponding valuation day?”
In this case, the answer would be: “An effective date of October 11, 2002 and a valuation day of June 30, 1999 (which is the valuation day for the 2001 and 2002 taxation years).”
When the question of the correct valuation day was raised on appeal, I reached out to the Institute of Municipal Assessors (IMA) to see if any of their course literature spoke to the valuation day for supplementary or omitted assessments. The following excerpt is from course IMA 401 – Legal Framework for Assessment in Ontario:
“Although properties are assessed based on their current value at a specific date, what is valued is the property in the ‘state and condition’ it was in as of the date the assessment roll was returned for the year. For example, if a property was a vacant lot on January 1, 2012, but a house was built on in it June 2012, the property assessment professional will value the lot and building as though they both existed on the valuation date.”
As outlined above, the improved property is valued based on its current characteristics according to the market as of a specific, legislated valuation day. For the 2017 to 2025 taxation years, the legislated valuation day is January 1, 2016.
Implications of Varied Valuation Days
There would be significant implications if supplementary and omitted assessments had varying valuation days. One of the most significant challenges of multiple valuation days within the assessment cycle would be determining whether assessments are equitable. Consider the following example:
Property 1 is assessed as of January 1, 2016, the same valuation day as all other properties across the province. In an increasing market, Property 2 builds an addition on June 4, 2018, making it similar to Property 1. If supplementary assessments were to have a different valuation day, then Property 2, despite being similar to Property 1, will now bear a larger tax burden than Property 1. This would be the result of the addition being valued at a 2018 market which was higher than the January 1, 2016
market. If Property 3 builds the same addition in 2021, Property 3 will bear a larger burden since the 2021 market was even higher.
As you can see, there is a significant inequity between the three properties due to the varying valuation days. Applying the January 1, 2016 valuation day to all assessments ensures that equity is achieved amongst the three properties.
Adding to this circumstance, imagine a more complex property where five supplementary assessments are issued with varying effective dates over the assessment cycle. That single property could have six different valuation days, and a very busy assessor if they needed to author a valuation report! Next, we would be left to wonder how the assessment roll would be returned – with all six valuations rolled into one combined assessment reflecting all valuation days or would it be broken out associated to the various valuation days?
These examples highlight the inequity in a rising market; however, the opposite is also concerning. In a declining market, it would be equally unfair to have properties assessed at the higher point in time and any new additions valued based on lower market conditions.
Varying valuation days also undermines transparency and explainability to property owners. Property owners should be able to review their assessment and relate it back to what comparables are selling for in the open market as of a specific date. If different components of the property are valued on different valuation days, it is extremely difficult for an owner to determine the accuracy or equity of the total assessment.
Going Forward
At this point in time, the assessment industry continues to value all properties for the 2017-2025 taxation years— including supplementary and omitted assessments—as of January 1, 2016, despite decisions potentially indicating an alternate valuation day. The forthcoming decision on the Fairview Motion decision will be on point and may clarify the ARB’s position regarding the valuation day for supplementary and omitted assessments. Alternatively, due to the conflicting ARB decisions, there may be a need for a binding decision from the Divisional Court.
Stay tuned for more on this issue as there will be more to come!
Mentorship Program Update
The IMA is thrilled to launch the second round of our Mentorship Program — now with expanded national reach!
Under the banner of The Property Assessment Exchange (PAX), we’re partnering with:
• Alberta Assessors’ Association (AAA)
• Saskatchewan Assessment Association (SAAA)
• Association of Assessing Officers of Manitoba (AAOM)
• New Brunswick Association of Assessing Officers (NBAAO)
Together, we’re offering members enhanced access to mentors from across Canada, providing broader perspectives and deeper professional insight. Recognizing the need to support professional development, knowledgesharing, and leadership within the municipal property assessment industry, the participating associations have come together to jointly offer this structured and impactful program.
Program Highlights:
✓ Two 6-month cohorts per year
✓ Access to multiple mentors from across the country and industry for a well-rounded experience
✓ CPD hours available for participants seeking credit
Full program details will be unveiled during the Canadian Assessment Associations – Valuing Canada’s Future event on November 26th. The first PAX cohort of 2026 is scheduled to launch in late January.
We’re proud to offer this as a valuable benefit to IMA members and remain committed to fostering growth, excellence, and collaboration across the profession.
Interested in becoming a mentor or participating as a mentee? Reach out to the IMA Office at info@theima.ca
Member Elevations
The IMA would like to congratulate the recently elevated and newly appointed members!
Almos Tassonyi School of Public Policy U of Calgary
Sylvia Verhulst MPAC Windsor
Ashley Walker MPAC Ottawa
Scott Wood PwC Canada Property Tax Services
A.I.M.A. Candidates
Name Company
Melissa Oldfield MPAC Kitchener
Starwin Pelavendran City of London
Alan Tabernilla MPAC Hamilton
Cheng Wu MPAC Thunder Bay
TAKE 5 with the IMA
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Where do you work and what is your current role?
It is an absolute pleasure to introduce myself, my name is Toban Edmunds and I am a Manager of Valuation and Assessment Operation with the Municipal Assessment Corporation.
What prompted you to get involved with the IMA?
I saw the IMA as valuable opportunity. Starting out in my professional career it was essential to build my professional network and to connect with others in the field. I wanted to collaborate with peers and experienced professionals, where best practices were shared and the most current trends where discussed. The IMA also stood out to me because of its great reputation, and strong commitment in continuing education and professional development. Being part of this organization allows me to keep expanding my skills, continue to build a professional network and staying current.
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How has being a member positively impacted your career?
Being a member has had a very positive impact on my career. It has given me opportunities for advancement by connecting me with the resources and tools that support my professional growth. The networking has been especially valuable both inside my organization where I have built stronger
provided the ability to stay current which has helped me be adaptable in this ever-changing environment of property assessment.
What would you tell your younger self just starting in the industry?
I would tell my younger self to get involved early and not hesitate to take advantage of every opportunity, to learn and grow. Don’t be afraid to network, collaborate, and ask questions, those connection will help open doors in your career. As well, don’t run but briskly walk, success in this industry is a marathon not a race. Be patient, stay consistent and focus on building a strong foundation that will carry you forward in your career.
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What are your goals for the future?
Looking ahead, I see my goals as a balance of personal growth and giving back. I want to become more deeply involved within the IMA, helping to support and promote the great work this organization does. I have had great mentors who have and continue to support me in this journey, and I want to pass that same support along to new professionals in the industry. Supporting and mentoring the next generation will only strengthen the organization but also ensure that the IMA continues to grow and thrive into the future.
I work in the Barrie Office. I am a Property Valuation Analyst and I work on cost and residential properties.
What prompted you to get involved with the IMA?
I have been with the IMA for about 24 years. I joined in 2001, I think? Initially I joined for the connections. The education and knowledge was so important to me. It was great to actually be able to reach out to someone and gather information. As a young person starting out, that is really important.
How has being a member positively impacted your career?
It certainly has helped me reach my current position. I think most importantly the access to all of the courses-which has given me exposure to different property types, has been very helpful. Over the years, I’ve especially enjoyed the periodical the IMA Insti-News that comes out seasonally it is filled with helpful and informative information and opinions.
TAKE 5 with the IMA
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What would you tell your younger self just starting in the industry?
I would say to my younger self to get those credentials quickly. I think any expectations that are indicated in the position on that you are leaning towards should be a priority. It takes time out of our personal life, but it is really worth it. I read an article recently about finding peace about where you are situated in your career. It takes a little bit of time to reach that peaceful comfortable spot where you feel that you belong. Taking all the courses and putting in the effort: that will help you reach your goals and reach that comfortable spot.
What are your goals for the future?
To keep plugging away. There are always all sorts of different projects and the properties we work on are all unique in their own way. The people we are in contact with are always changing as well. Changes keep everything fresh and interesting! Another amazing thing about this business is that there are always timely goals too. Goals and changes keep you going and keep you present and interested. The people and the work itself, keep me smiling. I love my job.
Photo credit: David McBee
Educating for an Evolving Landscape
What We Learned and What Comes Next
In a time when rapid change is the new normal, one thing remains constant: the need for strong, relevant education to support assessment professionals. This past year, the Institute of Municipal Assessors (IMA), UBC’s Sauder School of Business, and the Appraisal Institute of Canada (AIC) came together to ask a critical question: Are our educational programs meeting the real-world needs of today’s valuation professionals?
The resulting initiative—a national survey—was more than a research exercise. It marked a milestone in collaboration across the profession. Practitioners from multiple jurisdictions and disciplines were invited to reflect on their learning paths and how those experiences prepared them for the complex, evolving world of property assessment.
With nearly 270 responses from professionals—some of whom hold multiple designations—the results were clear, and encouraging. The findings offered valuable insights, both affirming and aspirational. And they’re already shaping how the IMA continues to support its members in building meaningful, impactful careers.
A Broad Vote of Confidence
Survey respondents—many of them IMA members— sent a clear message: Formal education is essential to their success. Over 80% of professionals reported feeling well-prepared for both their near- and long-term career
futures. They consistently described education as a foundation that gave them not just technical knowledge, but confidence, clarity, and career momentum.
• “The IMA program provides you with the technical knowledge you need in your career.”
• “It gave me the confidence to apply for a residential assessor position.”
• “The programs I took through UBC and the IMA were key in advancing my career... I progressed to a senior management role.”
The survey results confirmed that designations like AIMA and MIMA are more than letters after a name — they are seen as prerequisites for promotion, professional credibility, and employer recognition:
• “IMA designation is a requirement for career progression at my company.”
• “Advanced IMA designation enhanced knowledge, credibility and professionalism.”
• “A designation is a must for my current position within my company.”
• “Highly recognized by employers.”
Importantly, the education was also seen as complementary to in-house employer training, creating a strong base for real-world application:
• “The two exist hand in hand.”
• “IMA focuses on broad-based education, whereas employer-based training is more specific to business processes.”
Photo credit: Ron Lach
The message is clear: assessment professionals across the country view structured education and professional designations as a powerful career catalyst, providing not just skills, but status, opportunity, and growth potential.
Strong Foundations but Evolving Needs
The good news is that core content is doing its job. Key areas such as valuation methodologies, property law, ethics, and the history of assessment continue to be seen as both relevant and vital. These components are not only well regarded but regularly applied in day-to-day work, often years after initial completion.
But the profession is evolving and education needs to evolve with it. Respondents highlighted several areas where deeper, more applied content would make a meaningful difference:
• Practical day-to-day skills, such as writing clear assessment reports, researching comparables, and understanding how to apply legislation.
• Modern technology, including training on current software, data platforms, AI applications, and statistical modelling tools.
• Leadership, ESG, and soft skills, to prepare professionals for a growing role in public policy, interdepartmental collaboration, and stakeholder engagement.
• Flexible delivery models, to support different learning styles and career stages.
The profession isn’t standing still and neither should education.
Turning Insight Into Action
As a member-driven organization, the IMA doesn’t just collect feedback, it responds to it. Many of the priorities identified in the survey are already being addressed through ongoing initiatives:
Expanded Ethics Offerings
A new stream of webinars and CPD sessions is making ethics training more consistent and accessible across jurisdictions.
Course Review Underway
A focused review of IMA course content is ensuring materials reflect current legislation, best practices and the evolving realities of the profession.
Mentorship Program Expansion
Developed by the IMA for our members, Career Catalyst Moments began as a pilot in Ontario, offering a flexible, mentee-led approach to mentorship that emphasized access, connection and career growth. Building on its
early success, the IMA recently signed a Memorandum of Understanding with several partner associations to expand the program. The next phase will soon be available in Ontario, Alberta, Saskatchewan, Manitoba, New Brunswick, Nova Scotia, Newfoundland and Labrador, reflecting a shared commitment to mentorship across jurisdictions.
Innovation & Technology Symposium (launched 2025)
In partnership with IPTI, IMA hosted the first symposium focused on innovation and technology in assessment, now an annual event helping professionals stay current in a rapidly evolving field. Keep an eye out for our next Innovation and Technology Symposium coming in January 2026.
These actions are rooted in the same principle that underpinned the survey itself: education is only effective when it evolves with the profession it serves.
Collaboration at the Core
Education doesn’t happen in a vacuum, and it shouldn’t. At the IMA, we know that meaningful, future-ready learning is only possible when it’s built in collaboration with the people it’s meant to serve.
That’s why we continue to prioritize strong relationships with academic institutions, employers, and peer organizations. Whether it’s through co-hosted events, expanding mentorship access, or maintaining open dialogue with members and educators, we’re committed to delivering the kind of education that helps professionals not just meet industry standards but shape them.
This work is not about checking boxes. It’s about staying responsive to the needs of a growing, diversifying profession and ensuring our members have the tools, training and support they need to lead with confidence.
A Final Word: Your Voice, Your Value
If there’s one message the IMA took from this collaboration, it’s that our members know their value and they’re invested in growing it. This survey reaffirmed what we already believe: that education is not just a credential, it’s a catalyst.
The IMA is proud to walk alongside you, not only as an accrediting body, but as a career partner — listening, adapting and helping you shape a profession that reflects both your skills and your ambitions.
We’re grateful for your feedback, and we look forward to building the future — together.
Award Winners
Seneca College & IMA Recognition Awards
IMA Assessors Recognition Award
Dwayne
This award is a reminder that hard work, perseverance, and purpose always pay off. I accept it for every student pushing through adversity, proving that excellence is possible no matter where you start. I’m committed to continuing this journey with even greater drive and impact.
I am deeply honoured to receive the 2025 IMA Assessors Recognition Award. This achievement would not have been possible without the support of the IMA and the RPA facility, for which I am profoundly grateful. This award holds great significance as it opens the door for me to further my education by pursuing one of the essential courses for the M.I.M.A. designation. I eagerly look forward to embarking on my career and continuing my educational journey with the IMA.
I am truly honoured to be a recipient of the Mario Vittiglio Achievement Award, and I want to express my sincere appreciation for IMA’s generous sponsorship of this recognition. Your commitment to celebrating excellence in the field of municipal assessment inspires me to continue pursuing my goals with dedication and passion. This award further motivates me to pursue the designations offered by the Institute and to actively contribute to the industry. I am also incredibly grateful for the Real Property Administration program at Seneca Polytechnic, which has provided me with a strong foundation of knowledge. The program’s practical approach, extensive industry insights, and supportive environment have played an important role in my career growth, keeping me informed and connected to the field. Thank you for supporting this meaningful award and for fostering growth and achievement within this profession — I am deeply grateful for this encouragement.
Kerr
Mario Vittiglio Achievement Award
Cheuk Man (Kandice) Luk
IMA Assessors Recognition Award
Alan Tabernilla
Christian G. Schulze
Brian Ng
I would like to thank the Faculty Members of the RPA program for selecting me for the 2025 Christian G. Schulze Award. I would also like to congratulate the other 2025 IMA Award winners. I feel that my journey in the field of Real Estate has just started, and that the IMA course offerings in the subjects of assessment, consultancy, appraisal, taxation and law will allow me to expand my knowledge base of the industry. I will strive to advance personally, and professionally through the IMA while upholding ethical and professional standards. Thank you to the Institute of Municipal Assessors for their generous donation. Find joy in what you do, and happiness shall follow. It is an honour to receive the 2025 Christian G. Schultz Award, as I cap off my education in the RPA program.
Larry K. Hummel Award
David Bressi M.I.M.A.
Winning this award really means a lot to me. It reflects the hard work I put into the process in obtaining my M.I.M.A designation and my commitment to continuous learning and growth in the property valuation field. I am extremely proud to be part of this great institute and grateful for the recognition. It is a great reminder to keep pushing forward and striving for excellence in my career.
W.J. Lettner Memorial Award (M.I.M.A. category)
Elizabeth Bona M.I.M.A.
I would like to thank the IMA for the distinct honour in receiving the 2025 W.J. Lettner Memorial Award in the category of M.I.M.A. The path to obtaining my designation with the IMA has not only provided me with the opportunity to enhance my understanding of assessment, but also encouraged my commitment to continuous learning. This is invaluable knowledge that has already benefitted my career in more ways than one.
B.
Jeremy Ibson A.I.M.A.
I am honoured to receive the Carl B. Davis Award for this year. I’ve always enjoyed the study of law and am grateful to be recognized for my academic performance. I’d also like to thank the IMA, my family, and my professional colleagues for their support and encouragement during my educational journey.
Award for Excellence
Carl
Davis Award for Excellence
Photo credit: Athena Sandrini
Announcements Valuing Canada’s Future
Proudly brought to you by the Institute of Municipal Assessors and the Alberta Assessors’ Association
A First-of-Its-Kind Virtual Canadian Assessment Associations Summit
Across Canada, property assessment professionals are facing a rapidly changing landscape.
Climate realities are influencing policy and development. Global trade shifts are creating economic uncertainty. The digital economy — driven by AI, e-commerce, and data innovation — is reshaping the infrastructure our communities need, from power grids to data centres to critical minerals.
These changes will shape how we work, what we value, and the tools we use for years to come. That’s why, for the first time, assessment associations from across Canada are joining forces to host a unified virtual national
Date: Wednesday, November 26, 2025
Time: 8:30 AM Pacific
9:30 AM Alberta & Saskatchewan
10:30 AM Manitoba
11:30 AM Ontario & Quebec
12:30 PM Nova Scotia & New Brunswick
1:00 PM Newfoundland & Labrador
Summit — bringing municipal, private, and service provider professionals together for one powerful half-day of learning, discussion, and connection.
Our theme—Valuing Canada’s Future —will explore the issues that will define the next decade of property assessment and the strategies, innovations, and leadership needed to address them.
Find Out More – Learn about the topics, CPD credits, and why this is the first event of its kind for our profession on our website: https://valuing-canadas-future-te8c3jq.gamma.site/
Format: Virtual
3.5 CPD hours from all participating associations (with additional IAAO and AIC recognition pending)
Announcements Embracing Global Innovation
You’re invited by the Institute of Municipal Assessors and the International Property Tax Institute to the 2026 Innovation Symposium
This two-day event brings together global and Canadian experts to explore the tools, technologies, and trends shaping the future of property valuation.
Presenters from Singapore, the Netherlands, the U.S., Jamaica and Canadian jurisdictions will share insight on:
• Global approaches to valuation innovation
• AI and automated valuation models in practice
• Innovation in smaller and emerging jurisdictions
• Ethics, data quality, and transparency
• The changing role of the valuation professional
Date: January 27 - 28, 2026
Cost: $265 for IMA members
$325 for non-IMA members
Detail: Embracing Global Innovation
“Great topics and discussions. This is the kind of content that challenges and inspires.” – 2025 Symposium Attendee
Join us for an engaging and inspiring conversation designed to equip you with new ideas, relevant strategies, and a global perspective.
For more information and to register, visit the symposium website: https://global-valuation-symposi-vniz92g.gamma.site
Format: Virtual
7.0 CPD hours: 6.5 Learning + 0.5 Ethics. Event is being registered with AIC, IAAO, RICS and other Canadian Assessment Associations
Photo credit: Michael Gattorna
Announcements
2025-26 IMA / IPTI Webinar
Series
Proudly brought to you by the Institute of Municipal Assessors and the International Property Tax Institute
The 2025-26 IMA/IPTI Webinar Series
The 2025-26 IMA/IPTI Webinar Series features eight dynamic new webinars designed to keep property assessment professionals at the forefront of industry practices.
Each session offers practical insights, case studies, and Q&A opportunities for professional growth. Participants can earn IMA Learning credits by joining live or ondemand.
Date: Registration Now Open!
Cost: $65 for IMA members
$80 + HST for non-IMA members
Details and Registration: 2025-26 IMA/ IPTI Webinar Series
This series is crafted to equip you with up-to-date solutions for emerging issues in property assessment, valuation and taxation, all in an accessible, virtual format.
Registration Now Open!
For details and registration, go to: https://theima.ca/page/webinarseries
Photo credit: David McBee
District 9 In Person – June 25, 2025
The 2025 District 9 in-person meeting, held at the Nor’Wester Hotel and Conference Centre in Thunder Bay, brought together industry professionals in the District of Kenora, Rainy River and Thunder Bay for a full day of discussion, updates, and learning with a strong focus on real estate, property assessment, and ethical practices.
The day began at 8:45 AM with a warm welcome from Emily Hopkins, M.I.M.A., Valuation & Operations Manager at MPAC and District 9 Director. Emily’s opening remarks set an engaging and inclusive tone, emphasizing the meeting’s importance for professional development and networking.
Attendees then participated in a session led by Chris Fusco, A.I.M.A., Vice President, Professional Services, MPAC &
Petri Bailey, Associate, Headwaters LLP on First Nations Property Assessment & Taxation, gaining insights into unique frameworks and recent developments impacting Indigenous communities. This was followed by a robust discussion on Gravel Pits & Quarries, led by John Paul Gagliardi, MRICS, A.I.M.A., Senior Appraisal and Market Specialist with MPAC. The session addressed valuation challenges and policy considerations relevant to projects.
After a midday break, Nathan Lawrence, a respected mortgage broker with Dominion Lending Centres, provided an update on the local real estate market and current lending trends, highlighting implications for buyers and investors.
Summer Stevenson, Project Manager with the City of Thunder Bay, shared an update on the Housing Accelerator Fund, detailing initiatives, funding criteria, and strategies to accelerate affordable housing development in the region.
The day’s sessions concluded with an engaging presentation by Ejona Balashi, Executive Director of IMA, on the importance of Ethics and Practice Standards. Ejona’s talk sparked meaningful discussion among attendees, reinforcing the profession’s commitment to integrity.
The IMA would like to extend its sincere thanks to the District 9 Executive Team, all speakers, and participants for making this meeting a successful blend of learning and networking. We look forward to the next gathering.
Farewell to Our Friend — Carl Davis
A Pillar of Precision, Principle, and Public Service in Assessment Law
The passing of Carl Davis on August 13th marks the loss of one of Ontario’s most respected voices in property assessment law. For over four decades, Carl shaped the legal landscape with a rare combination of intellectual rigor, ethical clarity, and unwavering dedication to the public interest.
Carl’s career was defined by his work on some of the province’s most complex and consequential valuation appeals. From the towering banking centres of Toronto to the sprawling auto plants across southwestern Ontario, from landmark venues like the SkyDome and Corel Centre to infrastructure assets such as the WindsorDetroit Tunnel—Carl’s legal insight helped define how these properties were understood and assessed under Ontario law.
His approach was never merely technical. Carl believed that assessment law was a cornerstone of public finance and community trust. He brought clarity to ambiguity, fairness to complexity, and professionalism to every proceeding. His arguments were incisive, and his commitment to statutory integrity absolute.
Beyond the courtroom, Carl was a mentor and educator. He contributed to legal scholarship, spoke at conferences, and guided countless professionals in the field. His legacy lives not only in case law, but in the minds of those he inspired.
Carl was an Affiliate Member of the IMA since 1983, and a tireless advocate for the goal of credentialed, educated, and professional assessors acting ethically in the public interest. He helped launch the IMA’s educational programs and was instrumental in creating the IMA Scholarship Trust Fund, which he chaired from 2005 until his retirement in 2020.
During Mario Vittiglio’s time as Executive Director and throughout Larry Hummel’s long assessment career, Carl was a trusted advisor, always ready to lend a hand and offer expert counsel. As a founding partner of Conway Davis Gryski (CDG), Carl mentored generations of lawyers, including Karey Lunau, whose career was shaped by his guidance.
Carl Davis
To those who knew him well, Carl was affectionately called “the Columbo of the assessment Bar”—a nod to his quiet brilliance, signature sweater vests, and his wonderfully quirky sense of humour. Whether it was a dry aside in a tense hearing or a perfectly timed comment during a committee meeting, Carl’s wit was subtle, sharp, and always disarming. His humour reminded us that even in the most serious of professional settings, humanity and levity have their place.
Carl will be remembered not just for the cases he shaped, but for the way he practiced law—with humility, precision, and purpose. His life’s work strengthened the foundation of Ontario’s assessment system and set a standard for principled advocacy that will endure for generations.
We will miss him very, very much.
—
Mario Vittiglio, Karey Lunau & Larry Hummel
Photo credit: Umkreisel
IMA Sponsors
Thank you to the Conference Sponsors!
A special Thank You to the IMA Districts who all sponsored this year’s Conference!
