Karen Dawson

The appellant appealed the property assessment of a mixed-use property that underwent significant renovations to convert commercial spaces into residential units.

The Board determined the effective date of the supplementary and correction of errors assessments to be September 1, 2023, when the new residential units commenced to be used.

The Board largely accepted MPAC's valuation evidence using the income and cost approaches, rejecting the appellant's reliance on a 2016 sale price and modelled rents.

An agreed 8% downward adjustment was applied to ensure equity with similar properties in the vicinity.

The Municipal Property Assessment Corporation (MPAC) brought a motion to strike new documents filed by the self-represented appellant after the deadline set in the Schedule of Events.

The appellant argued the documents merely quantified and organized existing issues rather than raising new ones.

The Assessment Review Board found the appellant failed to comply with the rules requiring consent or a Board order to amend pleadings.

However, applying the rules liberally, the Board treated the appellant's position as a request for late filing and admitted the documents, excluding one withdrawn exhibit.

To cure any prejudice, the Board granted MPAC 30 days to file a written response.