Jennifer Griffith

The appellant appealed the current value assessment of a vacant residential lot in North Bay for the 2017, 2018, and 2019 taxation years.

MPAC assessed the property at $85,000 for 2017-2018 and $80,000 for 2019, but at the hearing requested a reduction to $80,000 for all years.

The appellant argued the value should be $70,000, citing the sale of a neighbouring lot and the negative impact of bedrock on the property.

The Assessment Review Board agreed with the appellant, finding that the cost to cure the bedrock issue and the sale of the neighbouring lot supported a current value of $70,000.

The assessment was reduced accordingly.

The appellants appealed the property assessment of a vacant residential lot in North Bay for the 2017, 2018, and 2019 taxation years.

MPAC assessed the property at $85,000 for 2017 and 2018, and $80,000 for 2019, but conceded at the hearing that the value should be $80,000 for all years.

The appellants argued the value should be $70,000, citing the 2018 sale price of the subject property and the negative impact of bedrock requiring removal.

The Assessment Review Board found the 2018 sale of the subject property for $70,000 to be the best evidence of current value, supported by adjusting comparable sales for the cost to cure the bedrock issue.

The appeals were allowed and the assessment was reduced to $70,000 for all three taxation years.

The appellant appealed the property tax assessments for a vacant residential lot in North Bay for the 2017, 2018, and 2019 taxation years.

MPAC assessed the property at $89,000, $60,000, and $46,500 respectively, while the appellant argued the value should be $35,000 due to the lack of municipal services.

The Assessment Review Board found that the property was an unserviceable lot and preferred the appellant's comparable sale of an unencumbered, unserviceable lot for $36,000.

The Board reduced the assessment to $36,000 for all three taxation years.

The appellant appealed the property assessment of a vacant residential lot for the 2017, 2018, and 2019 taxation years.

MPAC assessed the property at $86,000, $57,000, and $45,000 for those years, respectively, but at the hearing requested a reduction to $45,000 for all three years.

The appellant argued the value should be $30,000 based on the sale of a comparable unserviceable lot.

The Assessment Review Board found the comparable sale of an unserviceable lot for $36,000 to be the best evidence of current value.

The Board reduced the assessment to $36,000 for all three taxation years.

The appellant appealed the property assessment of his farm property for the 2018 and 2019 taxation years, arguing the current value should be $318,000 due to the presence of asbestos insulation.

MPAC defended its returned assessment of $396,000 based on the cost and direct comparison approaches.

The Assessment Review Board rejected MPAC's cost approach due to lack of detailed breakdown but relied on the sales evidence.

The Board found the property would likely sell for less than comparable properties due to the asbestos issue, applying a $120,000 cost-to-cure reduction to arrive at a current value of $459,000.

Because MPAC did not serve a notice of intention to seek a higher assessment, the Board confirmed the returned assessment of $396,000.

The appellants appealed the property assessments for their rural residential property for the 2016, 2017, 2018, and deemed 2019 taxation years.

For 2016, MPAC assessed the property at $412,000 (including an omitted assessment of $322,000), while the appellants argued for $370,000.

For 2017-2019, MPAC assessed the property at $458,000, while the appellants argued for $415,000.

The Assessment Review Board reviewed the direct comparison approach evidence from both parties.

The Board found the current value for 2016 to be $418,000, confirming the returned assessment and omitted assessment.

For 2017-2019, the Board found the current value to be $464,000, confirming the returned assessment of $458,000.

The appeals were dismissed.

The appellant appealed the 2018 property assessment of their waterfront single-family dwelling in the Township of Schreiber.

MPAC assessed the current value at $180,000, while the appellant argued for a value of $100,000 due to an economic downturn in the area.

The Assessment Review Board reviewed sales of comparable waterfront properties and determined the correct current value to be $156,000.

The Board declined to apply an equitable reduction under s. 44(3)(b) of the Assessment Act, finding no compelling evidence that similar properties in the vicinity were assessed below their current value.

The appellants appealed the MPAC property tax assessments for their 50-acre farm property for the 2017 and 2018 taxation years.

MPAC assessed the property at $828,000 for 2017 and $686,000 for 2018, while the appellants argued the current value was $550,000.

The Assessment Review Board evaluated comparable sales evidence from both parties, applying a time adjustment factor to account for a rising market.

The Board determined the median value of the most comparable sales was $13,218 per tillable acre.

Consequently, the Board reduced the current value of the subject property to $661,000 for both the 2017 and 2018 taxation years.

The appellants appealed the property tax assessments of their farm property for the 2017 and 2018 taxation years.

The Assessment Review Board reviewed comparable sales data, soil classifications, and topographical features to determine the current value.

The Board found that valuation based on tillable acreage was most appropriate and applied a time adjustment factor to comparable sales.

The 2017 assessment was reduced from $1,709,000 to $1,576,000, while the 2018 assessment was confirmed at $1,545,000 as the respondent did not seek an increase.

The appellants appealed the property tax assessment of their farm property for the 2017 and 2018 taxation years.

MPAC assessed the current value at $1,000,000 for 2017 and $971,000 for 2018, while the appellants argued for a value of $950,000.

The Assessment Review Board reviewed comparable sales presented by both parties and determined that valuing the property based on tillable acreage was the most appropriate method.

Applying the median time-adjusted value per tillable acre from four comparable sales, the Board reduced the current value to $959,000 for both taxation years.

The appellants appealed the MPAC property tax assessments for their 50-acre farm property for the 2017 and 2018 taxation years.

MPAC assessed the property at $694,000 for 2017 and $686,000 for 2018, while the appellants argued for a value of $520,000.

The Assessment Review Board reviewed comparable sales presented by both parties, adjusting for time and focusing on tillable acreage.

The Board concluded that the correct current value of the property was $665,000 for both taxation years and reduced the assessments accordingly.

The appellants appealed the property assessment of their 52.92-acre farm property for the 2017 and 2018 taxation years.

MPAC assessed the property at $787,000 for 2017 and $724,000 for 2018, while the appellants argued the value should be $690,000.

The Assessment Review Board analyzed comparable sales presented by both parties, focusing on farmer-to-farmer sales within a year of the valuation date.

The Board determined the median value of the most comparable sales was $13,218 per tillable acre, resulting in a current value of $699,000 for both taxation years.

The appeal was allowed in part and the assessments were reduced accordingly.

The appellants appealed the Municipal Property Assessment Corporation's (MPAC) current value assessment of their 97.18-acre farm property for the 2017 and 2018 taxation years.

MPAC assessed the property at $1,191,000 for 2017 and $1,026,000 for 2018, while the appellants argued for a value of $860,000.

The Assessment Review Board analyzed comparable farm sales, focusing on tillable acreage and soil classes, and determined that the correct current value was $1,007,000 for both taxation years.

The Board ordered the assessments reduced accordingly.

The appellant appealed the MPAC property assessment for the 2015 taxation year.

The subject property had previously been used as a marijuana grow operation and was deemed substantially un-useable, leading MPAC to reduce the returned assessment to $177,000.

The Board analyzed the sales of comparable properties and the 2014 sale of the subject property itself.

The Board found the current value of the property in its repaired condition to be $209,000, and reduced the corrected assessment to $133,000 after subtracting the agreed supplementary assessment.

The appellants appealed the property tax assessment of their seasonal waterfront property for the 2017 and 2018 taxation years.

MPAC assessed the property at $480,000 for 2017 and $502,000 for 2018.

The appellants argued for a value between $420,000 and $450,000, citing negative adjustments for abutting commercial property and adverse conditions like flooding.

The Assessment Review Board found the correct current value to be $486,000 based on the direct comparison approach using two comparable sales from 2015.

The Board confirmed the 2017 assessment at $480,000 (as MPAC did not seek an increase) and reduced the 2018 assessment to $486,000.

The Board also found that an equitable reduction under s. 44(3)(b) of the Assessment Act was not required.

The appellants appealed the property assessment of their property for the 2017 and 2018 taxation years.

The parties agreed on a current value of $317,000, leaving the property's classification as the sole issue.

The appellants argued the property should be classified as commercial, citing its historical use as a hydro-generating station.

The Assessment Review Board found that the property was no longer operating as a hydro-generating station and its current use was residential.

The Board ordered the property classified as residential and reduced the assessed value to the agreed amount of $317,000.

The appellants appealed the property assessment of their seasonal/recreational dwelling for the 2017 and 2018 taxation years, arguing the current value should be reduced from $749,000 to $540,000 due to topography, right-of-way access, easements, and waterfront condition.

The Assessment Review Board found that the appellants failed to prove their proposed value but accepted MPAC's revised assessment of $673,000 based on an inspection.

The Board reduced the 2017 assessment to $673,000 and confirmed the 2018 assessment at $673,000.

The appellant appealed the property tax assessment of a three-unit residential property in Kingston for the 2017 and 2018 taxation years.

MPAC assessed the current value at $354,000, while the appellant argued for a value of $246,000 and MPAC argued for $470,000.

The Assessment Review Board reviewed sales data and determined the current value to be $406,000.

Applying an equitable reduction factor of 0.844 pursuant to s. 44(3)(b) of the Assessment Act, the Board reduced the final assessment to $343,000.

The appellant appealed the Municipal Property Assessment Corporation's (MPAC) current value assessment of her residential property for the 2017 and 2018 taxation years.

The property, a ravine lot with a steep slope, was assessed at $606,000.

The appellant argued the assessment was too high due to the limited usable backyard space caused by the steep slope.

The Assessment Review Board found that the adjustment for abutting a ravine should be reduced by half due to the steepness and lack of privacy.

Applying this adjustment and MPAC's market reduction, the Board reduced the current value assessment to $499,000.

The appellants appealed the property assessment of their seasonal waterfront dwelling for the 2017 and 2018 taxation years, arguing the current value should be $211,000 rather than the assessed $326,000 and $315,000.

The appellants contended the property was a mobile home on concrete blocks with cosmetic renovations and a deeded right-of-way that reduced its value.

The Assessment Review Board rejected the appellants' appraisal evidence due to inaccuracies and the appraiser's absence.

Relying on the respondent's sales data of comparable properties, the Board found the current value to be $315,000, reducing the 2017 assessment to $315,000 and confirming the 2018 assessment.