Barbara Kowarsky

The Applicant applied for a cancellation, reduction, or refund of his 2014 property taxes due to sickness or extreme poverty under s. 323(1)(e) of the City of Toronto Act, 2006.

The Assessment Review Board found that the Applicant met the criteria for sickness due to his medical condition, which prevented him from working.

After reviewing his financial situation, including his income from social assistance and his expenses, the Board determined that a tax refund of $329.10 was appropriate.

The appellant appealed the property tax assessment of an industrial building in Mississauga for the 2015 taxation year.

MPAC assessed the property at $4,433,000 using the cost approach, supported by the direct sales approach.

The appellant argued for a lower value based on unadjusted sales comparables.

The Assessment Review Board found that time-adjusted values were appropriate and that the direct sales approach supported the assessed value.

The Board confirmed the assessment and found no equity adjustment was required.

The decision also applied to the deemed 2016 appeal.

The appellants appealed the supplementary property assessment of their newly built single-family home for the 2014 and 2015 taxation years.

MPAC assessed the property at $1,098,000 for 2014 and $2,337,000 for 2015, arguing the property had development potential for subdivision.

The appellants argued the land was encumbered by easements and could not be easily subdivided, and challenged the occupancy date.

The Assessment Review Board found that the sales evidence supported the assessed values and that no equity adjustment was required.

The assessments were confirmed.

The appellant appealed the property assessment of a gas station for the 2014 and 2015 taxation years, originally assessed at $1,694,000.

The Municipal Property Assessment Corporation (MPAC) recommended a reduction to $1,178,000 based on a revised valuation report and re-measurement of the building area.

The appellant argued for a further reduction to $927,000 based on equity with other properties.

The Assessment Review Board accepted MPAC's evidence as the most compelling, finding the current value to be $1,178,000 and concluding that no further adjustment for equity was required.

The appellant challenged the property assessment of a commercial building at 388 King Street West for the 2009 to 2012 taxation years.

MPAC argued the building had exceeded its economic life and valued the property based solely on land value.

The appellant presented expert evidence supporting an income approach valuation, emphasizing the property's long-term lease to Shoppers Drug Mart as its highest and best use.

The Assessment Review Board accepted the appellant's evidence, finding MPAC's assertions unsupported, and reduced the assessment from $13,873,000 to $9,624,000.

The appellant appealed the property tax assessment of a two-storey retail building with one residential unit located at 633 Queen Street West in Toronto.

The property was assessed at $1,630,000 for the 2013 and 2014 taxation years.

MPAC argued that the value of the property lay primarily in its lot size and frontage, while the appellant argued that the building area should also be considered.

The Assessment Review Board found that MPAC failed to provide evidence supporting its approach of ignoring the building's value.

Applying the average sale price per square foot of MPAC's own comparables to the subject property, the Board reduced the current value assessment to $1,183,000.

The appellant appealed the property assessment of a commercial building in Toronto for the 2013 and 2014 taxation years.

The Assessment Review Board determined the current value of the property by analyzing comparable sales and applying a value per square foot.

The Board reduced the assessment from $3,039,000 to $2,708,000 and found no equity adjustment was required.

The decision also applied to the deemed 2015 appeal.

The appellant appealed the property assessment of an industrial building in Toronto for the 2013 and 2014 taxation years, originally assessed at $3,064,000.

The Assessment Review Board reviewed comparable sales data provided by both parties to determine the current value.

The Board found the best evidence supported a current value of $2,748,000.

The Board declined to make an equity adjustment, finding the respondent's assessment-to-sales ratio study unreliable due to altered values.

The assessment was reduced to $2,748,000.

The appellant appealed the property assessment of an industrial property in Toronto for the 2013 and 2014 taxation years, originally assessed at $3,430,000.

The Assessment Review Board determined the current value of the property to be $3,040,000 based on the direct sales approach, using three comparable properties.

The Board found that no equity adjustment was required.

The assessment was reduced to $3,040,000, and the decision was deemed to apply to the 2015 taxation year as well.

The appellant appealed the property assessment of an industrial building in Toronto for the 2014 taxation year, which was returned at $1,078,000.

The Assessment Review Board found that the best evidence of current value was the actual sale of the subject property in July 2013 for $1,050,000, as MPAC failed to provide appropriate time and feature adjustments for its comparables.

The Board determined the current value to be $1,050,000 and applied an equity adjustment based on the assessment-to-sales ratio of MPAC's comparables, reducing the final assessment to $997,000.

The decision also applied to the deemed 2015 appeal.

The appellant appealed the property assessment of a residential property in Toronto for the 2013 and 2014 taxation years, returned at $1,613,000.

The appellant argued the property was over-assessed based on comparable sales and requested a reduction to $1,425,000.

MPAC submitted market and equity analyses supporting a higher current value but requested the Board confirm the returned assessment.

The Assessment Review Board reviewed the comparable sales, calculated a rate per square foot, and determined the current value was higher than the returned assessment.

After applying an equity adjustment factor of 0.95, the resulting value remained higher than the returned assessment.

Consequently, the Board confirmed the assessment at $1,613,000.