Joanne Laws

The appellants appealed the 2018 property assessment of their single-family detached home in Brampton, arguing the current value should be reduced to $520,000.

The Municipal Property Assessment Corporation (MPAC) returned an assessment of $578,000, while the City of Brampton sought an increase to $643,000.

The Assessment Review Board analyzed comparable sales data and time adjustment factors, finding that the returned assessment of $578,000 accurately reflected the property's current value, particularly when accounting for the lack of a finished basement apartment compared to the comparable properties.

The Board also found no evidence to warrant an equitable reduction under section 44(3)(b) of the Assessment Act.

The assessment was confirmed at $578,000.

The appellants appealed the property assessment of their single-family home in Oakville for the 2017 and 2018 taxation years.

MPAC assessed the property at $1,107,000.

The appellants argued the assessment was too high and sought a reduction to $1,054,000, citing the property's corner lot characteristics and comparing it to other properties.

The Board determined the current value of the property was $1,202,000 based on comparable sales.

Applying an equitable reduction based on the assessment-to-sales ratio of similar properties, the Board found an equitable assessment would be $1,113,000.

Since this exceeded the returned assessment of $1,107,000 and no party sought an increase, the Board confirmed the assessment as returned.

The appellants appealed the property assessment of their residential property for the 2017 and 2018 taxation years, arguing that the assessed value of $354,000 was too high due to flooding in the backyard and a lack of maintenance.

MPAC argued that the assessment was supported by comparable sales and that no adjustments could be made for the flooding or maintenance issues without cost-to-cure estimates.

The Assessment Review Board found that despite the lack of cost-to-cure evidence, a reduction was warranted based on the sale values of inferior properties.

The Board reduced the assessment to $318,000 for both taxation years.

The appellants appealed the property assessment of their single-family detached home for the 2017 and 2018 taxation years.

The Assessment Review Board determined the correct current value of the property to be $295,000, based on its 2014 arm's length purchase price.

The Board further found that the property was assessed inequitably compared to similar properties in the vicinity.

Relying on the appellants' equity analysis of neighbourhood comparables, the Board granted an equitable reduction under section 44(3)(b) of the Assessment Act, reducing the final assessment to $267,000.

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

The appellant argued the property abutted an educational institution, warranting a negative adjustment, while the respondents argued it abutted green space.

The Assessment Review Board found the property abutted green space.

Based on sales of similar properties, the Board determined the current value was $1,599,000 and the equitable value was $1,551,000.

Because no party sought an increase to the returned assessment of $1,227,000, the Board confirmed the assessment at $1,227,000.

The appellant appealed her property assessment for the 2017 and 2018 taxation years.

At the scheduled in-person hearing, representatives for the Municipal Property Assessment Corporation appeared, but no one appeared for the appellant or the municipality.

After waiting the customary 30 minutes and confirming no contact had been made with the Board, the panel dismissed the appeals for non-attendance.

The appellant appealed the property assessment of an uninhabitable residential property with unfinished renovations.

The Assessment Review Board determined the current value of the property as of the January 1, 2016 valuation day by comparing it to sales of similar properties that were purchased for lot value and subsequently demolished.

The Board found the current value to be $1,427,000.

Applying an equity adjustment factor of 0.926 based on the under-assessment of similar properties in the vicinity, the Board reduced the assessment to $1,321,000 for the 2017 and 2018 taxation years.

The appellant appealed the property assessment of his single-family home, arguing the assessed value should remain at the 2012 valuation of $815,000 rather than the 2016 valuation of $912,000.

The Assessment Review Board analyzed comparable sales provided by both the appellant and MPAC, including time-adjusted sale prices.

The Board found the actual current value of the property was $1,015,000, which exceeded the returned assessment.

However, because MPAC did not request an increase, the Board confirmed the assessment at $912,000.

The Board also found no adjustment was required for equity.

The appellants appealed the property assessment of their single-family home in Chatham-Kent for the 2017 and 2018 taxation years, arguing the assessed value of $382,000 was too high given local market conditions.

The Assessment Review Board determined the correct current value was $374,000 based on comparable sales.

The Board further found that similar properties in the vicinity were assessed at 90.5% of their current value, warranting an equitable reduction.

The assessment was reduced to $338,000.

The appellant appealed the property assessment of her indirect riverfront property for the 2017 and 2018 taxation years.

MPAC assessed the property at $374,000 and $295,000 respectively, but recommended a reduction to $288,000 at the hearing.

The appellant argued the value should be $200,000.

The Assessment Review Board determined the correct current value was $245,000 based on a comparable sale.

The Board further found that an equitable reduction was warranted under s. 44(3)(b) of the Assessment Act, as MPAC's equity analysis indicated similar properties were assessed below market value.

The assessment was reduced to $206,000 for both taxation years.

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

The property was assessed at $705,000 by the Municipal Property Assessment Corporation (MPAC).

The appellants argued the value should be lower due to archeologically sensitive areas, environmental protections preventing a break wall, and proximity to nuisances.

The Assessment Review Board reviewed comparable sales and found the correct current value to be $637,000, applying an 11% reduction to the land portion for the archeologically significant area.

The Board declined to apply an equitable reduction under s. 44(3)(b) of the Assessment Act, finding MPAC's equity analysis demonstrated the assessment to sale ratio was within an acceptable range.

The appeal was allowed in part and the assessment was reduced to $637,000.

The appellant appealed the 2017 and 2018 property assessments for two abutting parcels of farm and conservation land known as Sulphur Springs Ranch.

The appellant argued the assessment should be reduced because the land is ecologically sensitive alvar, restricted to cattle grazing, partially landlocked, and has overstated soil classes.

The Assessment Review Board found that the soil classifications were correct and that the properties' limitations were appropriately reflected in the lower end of the market value range for similar lands.

The Board confirmed the assessments as returned, finding no adjustment for equity was required.

The appellant appealed the property assessment of her residential property for the 2017 and 2018 taxation years, arguing the returned value of $456,000 was too high.

The Assessment Review Board found that the time adjustment factors used by MPAC were unreliable for the specific neighbourhood.

Relying on comparable sales and expert evidence regarding the cost-to-cure a flooding issue and the lack of sewers, the Board determined the current value to be $350,000.

The Board found no further adjustment was required for equity and reduced the assessment accordingly.

The appellant appealed the property assessment of a waterfront cottage in Muskoka Lakes Township for the 2017 and 2018 taxation years.

The property was assessed at $670,000 based on a January 1, 2016 valuation day, but the appellant argued the value should be $570,000.

The Assessment Review Board reviewed comparable sales evidence provided by both the appellant and the Municipal Property Assessment Corporation (MPAC).

The Board found that the assessed value of $670,000 fell at the low end of the range of comparable sale prices and represented the current value.

The Board also accepted MPAC's equity analysis, concluding that no reduction was required to make the assessment equitable with similar properties in the vicinity.

The appeal was dismissed and the assessment was confirmed.

The appellants appealed the 2017 and 2018 property assessments of their residential property, arguing the returned value of $579,000 was too high due to the proximity and encroachment of an abutting gravel pit.

The Assessment Review Board found that the advancing gravel pit activity negatively affected the property's value.

After reviewing comparable sales, the Board concluded the current value was $499,000.

The Board found no evidence to support a further reduction for equity.

The assessment was reduced to $499,000.

The appellants appealed the 2017 and 2018 property assessments of their single-family detached residence, arguing the assessed value of $491,000 was too high due to its proximity to a busy road and compared to similar properties.

The Assessment Review Board reviewed comparable sales evidence provided by both parties.

The Board found that the current value of $491,000 was correct and that no adjustment was required for proximity to traffic.

The Board also found no evidence to support a reduction for equity purposes.

The assessment was confirmed.

The appellants appealed the 2017 property assessment of their home, which was valued at $274,000 by the Municipal Property Assessment Corporation (MPAC).

The property is located near a contaminated site and has an in-ground venting system and Soil Vapour Extractor (SVE).

The parties agreed the base value without the SVE was $305,000, but disputed the reduction amount.

MPAC applied a 10% reduction, while the appellants sought a 15% reduction based on a 2006 valuation study.

The Assessment Review Board found the 2006 study to be the best evidence and applied a 15% reduction, setting the current value at $259,000.

No further reduction for equitable assessment was warranted.

The appellants appealed the property assessment of their residential property in Oakville for the 2017 taxation year, arguing it was overvalued compared to similar properties.

The Assessment Review Board evaluated comparable sales and determined the current value of the property was $1,023,510.

After applying an assessment-to-sale ratio to ensure equity with similar properties in the vicinity, the equitable value was calculated at $950,000.

Since no party sought a higher assessment, the Board confirmed the original returned assessment of $947,000 and dismissed the appeal.

The appellant appealed the property assessment of a seasonal waterfront property on Lake Muskoka for the 2017 and deemed 2018 taxation years.

The appellant argued that the assessment methodology lacked transparency and that the assessment increase was disproportionate compared to a neighbouring property.

The Assessment Review Board found that the current value of $1,093,000 was supported by sales of comparable waterfront properties in the vicinity.

The Board also found no inequity in the assessment and confirmed the assessment as returned.

The appellants appealed the property assessment of their seasonal cottage on Gould Lake for the 2017 and 2018 taxation years.

The property was assessed at $263,000 for 2017 and $266,000 for 2018.

The appellants argued for a value of $187,000 due to lot restrictions, steep topography, and limited seasonal access.

MPAC presented comparable sales from Chesley Lake.

The Assessment Review Board found that Chesley Lake was a superior market and that the subject property's value should align with the lower end of the comparable sales range.

The Board reduced the current value to $253,000 for both taxation years but found no further reduction was warranted on equity grounds.