Garry Minnie

The appellant appealed the property assessment of his older home, which was returned at $346,000 for the 2015 taxation year.

MPAC recommended a reduction to $306,000 due to the age and condition of the residence, applying a $40,000 obsolescence adjustment.

The appellant argued for a further reduction to the $270,000 to $275,000 range, citing extensive needed repairs.

The Board accepted MPAC's recommended value but further reduced it by $3,000 to exclude an unfinished summer kitchen from the living area measurement.

The Board found the resulting current value of $303,000 to be equitable with similar properties in the vicinity.

The appellant appealed the property assessments for the 2013, 2014, and 2015 taxation years, arguing that the residence was incomplete and the assessments were inequitable.

The Assessment Review Board found that the property was not fully finished and accepted MPAC's recommended 20% negative adjustment.

The Board reduced the assessments for all three years, finding the reduced amounts to be equitable with similar properties in the vicinity.