Cristina Marques

The appellant appealed the property tax assessment of a residential property for the 2013 and 2014 taxation years.

The Board determined the current value of the property to be $633,000 based on comparable two-storey property sales, rejecting the use of bungalow sales.

The Board further found that similar properties in the vicinity were assessed below their current values, with an average Assessment to Sales Ratio of 0.90.

To achieve equity, the Board applied this ratio to reduce the assessment to $570,000 for both taxation years, and deemed the appeal to apply to the 2015 taxation year.

The appellant appealed the property assessment of a commercial building for the 2011 and 2012 taxation years, arguing for an equity adjustment below the returned current value of $787,000.

The Assessment Review Board found the current value of the property to be $1,221,000 based on comparable sales.

The Board determined that the returned assessment of $787,000 was already equitable with similar lands in the vicinity and required no further reduction.

The assessment was confirmed.

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

The property was originally assessed at $1,449,000 and $1,423,000.

MPAC recommended a reduction to $1,043,000 based on comparable sales, while the appellant sought a reduction to $800,000.

The Assessment Review Board accepted MPAC's recommendation, finding that the comparable sales supported a current value of $1,043,000 and that no further equity adjustment was required.

The appeal was allowed in part and the assessment was reduced accordingly.

The appellant appealed the property assessment of a detached house in Mississauga for the 2013 and 2014 taxation years, originally assessed at $750,000.

MPAC recommended a reduction to $700,000 based on a corrected lot size and comparable sales.

The appellant sought a further reduction to $546,000, arguing for lower comparable sales and an equity adjustment.

The Assessment Review Board accepted MPAC's comparable sales as the best evidence of current value and found the recommended assessment of $700,000 to be equitable.

The appeal was allowed in part, reducing the assessment to $700,000 for the 2013, 2014, and deemed 2015 taxation years.

The appellant appealed the property assessments for the 2013 and 2014 taxation years.

MPAC recommended a reduction for the 2013 taxation year to $897,000, matching the 2014 assessment, based on sales evidence.

The appellant argued the assessments were still too high and proposed a value of $787,000.

The Assessment Review Board analyzed comparable sales and found MPAC's recommended value of $897,000 to be correct and equitable.

The Board ordered the 2013 assessment reduced to $897,000 and confirmed the 2014 and deemed 2015 assessments at $897,000.

The appellant appealed the property assessment of a residential property in Kingston, which was returned at $1,210,000 for the 2013 and 2014 taxation years.

MPAC recommended a reduction to $1,184,000 based on the property's condition, while the appellant sought a reduction to $1,000,000.

The Assessment Review Board rejected the appellant's appraiser's per-square-foot valuation method due to a lack of renovation cost estimates and insufficient similarity with comparables.

The Board accepted MPAC's current value of $1,184,000 and applied an equity adjustment based on a median Assessment to Sales Ratio of 0.90, resulting in a final assessment of $1,065,000.

The appellants appealed the 2014 property tax assessments for two newly severed waterfront properties.

MPAC recommended reducing the assessments from $211,000 and $209,000 to $159,000 and $158,000, respectively, to account for steep slopes and poor condition.

The Assessment Review Board found that MPAC's comparable sales indicated a median value of $889.46 per linear foot of waterfront.

Applying this metric, the Board further reduced the assessments to $94,000 and $92,000.

The Board found no further adjustments were required for equity.

The appellants appealed the property assessment of their detached house in Mississauga for the 2014 taxation year, which was returned at $1,740,000.

The appellants argued the property was overvalued due to yearly flooding, an unopened road allowance, and the streetscape.

The Assessment Review Board found that MPAC had already adjusted for the flood plain and that the appellants provided no evidence to quantify the negative impact of the other factors.

Relying on comparable sales, the Board confirmed the current value of $1,740,000 and found the assessment to be equitable.

The appellant appealed the property assessment of a commercial property operating as a day care facility in Milton, Ontario, for the 2013, 2014, and deemed 2015 taxation years.

MPAC assessed the property at $1,730,000 using the cost approach for the building and residual analysis for the land.

The appellant argued the assessment was too high, suggesting a value between $749,000 and $1,055,000 based on sales of other day care facilities outside Milton and non-day care properties in Milton.

The Assessment Review Board rejected the appellant's comparables due to insufficient similarities and different markets.

The Board accepted MPAC's comparables and confirmed the assessment at $1,730,000, finding it equitable.

The appellants appealed the property assessment of their seasonal waterfront property for the 2013 and 2014 taxation years.

MPAC recommended a slight reduction to remove the value of a cabin, but the appellants argued the assessment remained too high due to the property's utility, steep slope, and location.

The Assessment Review Board accepted MPAC's recommended reduction, finding that the appellants failed to provide sufficient market evidence to support a further reduction.

The Board confirmed the omitted assessment for 2013 and reduced the initial assessments for 2013 and 2014 in accordance with MPAC's recommendation.

The appellant appealed the property assessment of a single-family detached dwelling for the 2014 taxation year, originally returned at $1,251,000.

MPAC recommended a reduction to $1,118,000 based on comparable sales.

The appellant rejected this, seeking a further reduction to $1,033,000 due to alleged nuisances such as traffic and a sloped backyard.

The Assessment Review Board found that the appellant failed to quantify the negative impacts and accepted MPAC's recommended current value of $1,118,000.

The Board also found the assessment equitable based on the Assessment to Sale Ratio of similar properties.

The appellant appealed the property assessment of a 9-unit multi-residential building for the 2013 and 2014 taxation years, arguing the $926,000 valuation was too high due to the property's condition and actual rents collected.

The Assessment Review Board confirmed the assessment, finding that the Municipal Property Assessment Corporation's use of a Gross Income Multiplier (GIM) based on fair market rents was appropriate.

The Board rejected the appellant's comparables and concluded the assessment was both correct and equitable compared to similar properties in the vicinity.

The appellant appealed the property assessment of a waterfront single-family dwelling for the 2013 and 2014 taxation years, arguing the returned value of $951,000 was too high.

The Assessment Review Board reviewed comparable sales and assessment-to-sales ratios provided by both the appellant and the Municipal Property Assessment Corporation.

The Board found that the returned assessment fell within the range of probable sale values and was equitable with similar lands in the vicinity.

The appeal was dismissed and the assessment was confirmed at $951,000.

The appellants appealed the property assessment of their waterfront single-family detached dwelling for the 2013 and 2014 taxation years, which was returned at $965,000.

The appellants argued the property was over-assessed and sought a reduction to $635,000 based on an assessment to sales ratio analysis.

MPAC presented comparable sales supporting the assessment.

The Assessment Review Board found that the time-adjusted sale prices of comparable waterfront properties supported the returned assessment and that the assessment was equitable.

The appeal was dismissed and the assessment was confirmed at $965,000.

The appellant appealed the property assessment of a two-storey detached house on a 1.25-acre lot for the 2013 and 2014 taxation years, arguing the returned value of $1,869,000 was too high.

The appellant proposed a value of $1,319,000 based on a per-square-foot analysis of a single comparable sale.

MPAC defended the assessment using a direct sales comparison approach with four comparable properties and an equity analysis of 30 properties.

The Assessment Review Board rejected the appellant's per-square-foot methodology, found the returned assessment to be a correct reflection of current value, and concluded no equity adjustment was warranted.

The assessment was confirmed at $1,869,000.

The appellant appealed the property tax assessment of a 39-unit high-rise residential building in Brampton for the 2013 and 2014 taxation years.

The dispute centered on the Gross Income Multiplier (GIM) used to calculate the Current Value Assessment.

MPAC used a GIM of 8.74 based on older data, resulting in an assessment of $3,950,000.

The appellant's expert witness presented more current 2012 data from comparable sales, supporting a GIM of 7.79.

The Assessment Review Board accepted the appellant's evidence, finding that current value is best established using the most current data available.

The Board reduced the assessment to $3,489,000 for the 2013, 2014, and deemed 2015 taxation years.

The appellant appealed the property assessment of a vacant waterfront lot for the 2013 and 2014 taxation years, arguing the assessed value of $134,000 was too high due to a steep slope and poor utility.

The Assessment Review Board found that MPAC had already reduced the assessment by $201,000 to account for the property's poor condition.

Relying on comparable sales data provided by MPAC, the Board concluded the current value was correct and no equity adjustment was required.

The appeal was dismissed and the assessment confirmed.

The appellant appealed the property assessment of an industrial building for the 2009-2012 taxation years, arguing the current value assessment of $6,411,000 was too high compared to similar properties.

The appellant proposed a value of $5,599,000 based on comparable sales.

The respondent assessment corporation defended the assessment using the direct sales comparison approach, providing six comparable sales.

The Board reviewed the comparables, rejected two as invalid, and found the remaining sales supported the assessed value of $63 per square foot.

The Board confirmed the assessment at $6,411,000 and found no equity adjustment was required.