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W.J. Lettner Memorial Award

W.J. Lettner Memorial Award


The award will be given to the member who achieves M.I.M.A status during a calendar year and who has the highest composite percentage from:

  1. IMA-450: The Accreditation Written Exam
  2. IMA-401: Legal Framework for Assessment in Ontario
  3. IMA-412: The Assessor and the Courts

Note: Criteria two (2) and three (3) must be attained within the last five (5) calendar years.

The highest composite percentage is to be calculated as follows:

  1. Accreditation Written Exam (50%)
  2. Assessor and the Courts  (25%)
  3. Legal Framework for Assessment in Ontario (25%)

This award is to be approved by the Scholarship Trustee and presented at the IMA Annual Conference the following year.

About the Founder - W. Jack Lettner, M.I.M.A.

Mr. Lettner started his career in assessment in the late 1940's as Assessor with the Township of Saltfleet, then, a little later, with the Town of Leaside (now part of the City of Toronto). In the early 1950's, he became employed by J. P. Coombe Associates, a firm that specialized in property assessments and other appraisal work. He became the right-hand man of J. P. Coombe and assisted him in his avocation of Secretary-Treasurer of the Association of Assessing Officers of Ontario. Upon the retirement of J. P. Coombe, Mr. Lettner became Secretary-Treasurer of the Association and, in the same year, was appointed Secretary-Treasurer and Registrar of the Institute of Municipal Assessors of Ontario. Upon the amalgamation of the Association and the Institute, Mr. Lettner was appointed Executive Director of the new Institute.

At the Provincial Assessment Take-Over in 1970, he was appointed one of the seven Area Directors in the Assessment Division of the Department of Municipal Affairs. He eventually rose to the rank of Assistant Deputy Minister of the Ministry of Revenue (to which the Property Assessment Program was attached), responsible for the Program.

During his long career in property assessment, Mr. Lettner always promoted the importance of the Institute in building a top-flight educational program to advance the professional status of assessors. Indeed, he was an icon for the Institute and it followed naturally that an award such as this be instituted in his memory.


Recent Award Winners


  • Scott Bradfield, M.I.M.A. – 2018
  • Lee May, M.I.M.A. – 2017
  • Tony Racioppo, M.I.M.A. - 2016
  • Robert Madore, M.I.M.A. - 2015