Leslie Flemming

The appellants appealed the 2016 property tax assessment of their condominium unit, arguing the value should be reduced because it is located on the second floor and is situated above the building's garbage and moving areas.

MPAC presented comparable sales data from the same building supporting the assessed value of $367,000.

The Assessment Review Board found the appellants' evidence regarding floor level adjustments from a San Diego study inapplicable to the Toronto market and noted the lack of quantifiable evidence for the nuisance factor.

The appeal was dismissed and the assessment was confirmed.

The appellant appealed the property assessment of a seasonal recreational island property in Lake of Bays, arguing the assessed value was excessive due to its heritage designation and lack of modern amenities.

MPAC recommended a reduction to $865,000 based on comparable sales, which the appellant rejected.

The Assessment Review Board found that MPAC's recommended value was supported by comparable sales data and that the appellant failed to provide evidence quantifying any negative impact of the heritage designation on the property's current value.

The Board reduced the 2015 assessment to $865,000 and confirmed the 2016 assessment at the same amount, finding no further equity adjustment was required.

The appellants appealed the property assessment of their 6.0-acre vacant waterfront property in the Town of South Bruce Peninsula for the 2015 and 2016 taxation years.

The property was assessed at $385,000.

The appellants argued the value was excessive and should be in the mid-$200,000s, citing limitations such as an aboriginal land claim, sewer connection distance, and a steep shoreline.

MPAC provided six comparable sales to support the assessment.

The Assessment Review Board found that the appellants failed to provide sufficient evidence of the cost of the alleged limitations to rebut the reasonableness of the assessment.

The Board confirmed the assessed value of $385,000 and found no evidence to support an equity adjustment.

The appellants appealed the 2015 and 2016 property assessments for their seasonal recreational dwelling on Six Mile Lake.

MPAC had returned a value of $797,000 for 2015 but recommended a reduction to $677,000 for the 2012-2016 cycle.

The appellants argued for a value of $527,000 based on comparable sales.

The Assessment Review Board found that neither party's comparable sales were perfectly similar, but cumulatively they supported MPAC's recommended value.

The Board also found no evidence to support an equity adjustment.

The 2015 assessment was reduced to $677,000, and the 2016 assessment was confirmed at $677,000.

The moving party, 2338770 Ontario Inc., brought a motion to compel the City of Brampton to disclose the calculations used to determine a tax rebate of $2,550.19.

The City refused to provide the calculations without a $10 fee pursuant to a municipal by-law and without written authorization from the appellant.

The Assessment Review Board granted the motion, finding that the Board's Rules of Practice and the Municipal Act take priority over the municipal by-law, and ordered the City to produce the calculations without a fee.

The Board also granted the City's cross-motion, ordering the appellant to provide written authorization for the release of information to its representative.

The appellant developer applied for a refund of property taxes paid in 2014 for a portion of subdivision lands transferred to the City of Brampton, which became exempt from taxation.

The City raised a preliminary issue regarding the Board's jurisdiction to determine the value of the exempt lands.

The Board found it had jurisdiction under s. 357(10) of the Municipal Act, 2001 to determine the tax refund amount.

The Board concluded that 4.2 acres of the 15.17-acre property were transferred and exempt for 351 days in 2014, entitling the appellant to a refund of 27.69% of the total taxes paid, resulting in a balance owing of $16,771.24.

The appellant appealed the property assessment of a marina property for the 2013, 2014, and 2015 taxation years, challenging the current value of the commercial portion of the property.

The appellant argued against the inclusion of a leased water lot and the use of the cost approach by MPAC.

The Assessment Review Board found that MPAC met its burden of proof by providing a reasonable explanation of the current value, supported by comparable sales, and that the leased water lot was assessable under the Assessment Act.

The Board confirmed the assessments, finding no evidence to support an equity adjustment.

The appellant appealed the property assessment of a single-family detached home for the 2015 taxation year.

The Municipal Property Assessment Corporation recommended a reduction in the assessment from $873,000 to $786,000 based on comparable sales.

The appellant argued for a further reduction to approximately $600,000, citing a declining market and a 2014 appraisal.

The Assessment Review Board accepted MPAC's comparable sales evidence as the best indicator of current value as of the January 1, 2012 valuation day, and reduced the assessment to $786,000.

The decision also applied to the deemed 2016 appeal.

The appellants appealed the property assessment of their seasonal ski chalet, which was assessed at $403,000.

They argued that the closure of a nearby ski resort negatively impacted property values and that their property lacked 'ski in, ski out' convenience.

The Assessment Review Board agreed with the appellants' comparable sales analysis, finding that proximity to the ski club was a key factor.

The Board reduced the current value of the property to $300,000 and found no further equity adjustment was required.

The appellant appealed the property assessments of 27 residential condominium units located at Deerhurst Resort in Huntsville for the 2014 and 2015 taxation years.

The Assessment Review Board confirmed the property classifications as either commercial or residential depending on their participation in the resort's rental program.

The Board reviewed comparable sales evidence and confirmed the assessed values for the 700 sq. ft. and 1,518/1,636 sq. ft. units.

However, the Board reduced the assessed values for the 1,075 and 1,320 sq. ft. units based on comparable sales and MPAC's recommendations.

The Board found no evidence to warrant further adjustments for equity.

The appellants appealed the property assessment of their island property for the 2013, 2014, and 2015 taxation years.

The property included a residential component and a managed forests component.

The Assessment Review Board confirmed the assessment of the residential portion but found that the Municipal Property Assessment Corporation incorrectly calculated the value of the managed forests portion.

Applying the prescribed land band value under O. Reg. 282/98, the Board reduced the assessment of the managed forests portion from $273,000 to $5,600, resulting in a total assessment reduction.

The appellants appealed the omitted assessments for their waterfront cottage property for the taxation years 2011 to 2013, as well as the deemed appeals for 2014 and 2015.

MPAC had added omitted assessments after discovering a new cottage and deck had been built in 2008.

The appellants argued the assessments were too high, citing the property's location on the shallower side of the island and a damaged retaining wall.

The Assessment Review Board reviewed comparable sales and reduced the omitted assessment for 2011 and 2012, confirmed the 2013 omitted assessment, and reduced the total current value for all years under appeal, finding no further equity adjustment was required.

The appellants appealed the property assessments for their seasonal water-access property on Browning Island for the 2013, 2014, and 2015 taxation years.

The property included a residential portion and a managed forest portion.

The Assessment Review Board reviewed comparable sales to determine the current value of the residential portion, reducing it to $825,800 for 2013 and $861,200 for 2014 and 2015.

For the managed forest portion, the Board applied the prescribed land band values under Ontario Regulation 282/98, rejecting MPAC's calculation method, and reduced the managed forest assessment to $14,500 for 2013 and $3,200 for 2014 and 2015.

The Board found no equity adjustment was required.

The parties requested an adjournment of the scheduled hearing because the appellant's representatives were unable to obtain essential information due to unforeseen security delays.

The Assessment Review Board granted the adjournment and issued a procedural order setting the new hearing date for May 16, 2016, along with a schedule for the exchange of documents, witness statements, and expert reports.

The appellants appealed the property tax assessment of a commercial building used as an automobile dealership, arguing the assessment of $1,013,000 should be reduced due to functional and economic obsolescence.

The Assessment Review Board found that the appellants failed to provide factual evidence to support their claims of obsolescence.

The Board accepted the respondent's valuation based on the Market Modified Cost Approach, supported by comparable sales, and confirmed the assessment at $1,013,000.

The Board also found no evidence to support an equity adjustment.

The appellant appealed the 2014 and 2015 property assessment of a 29.37-acre residential property in Gravenhurst, arguing the assessed value of $136,000 was too high due to rocky terrain and environmental protection restrictions.

The Assessment Review Board reviewed comparable sales provided by the Municipal Property Assessment Corporation and found the assessed value per acre was consistent with similar properties.

The Board confirmed the current value at $136,000 and found no evidence to support an equity adjustment.

The appellant appealed the property assessments of 27 residential condominium units located at the Deerhurst Resort for the 2014 and 2015 taxation years.

The Assessment Review Board confirmed the property classifications as either commercial or residential based on their participation in the resort's rental program.

The Board confirmed the assessed values for the 700 sq. ft. units and the largest units (1,518 and 1,636 sq. ft.), finding them supported by comparable sales.

However, the Board reduced the assessed values for the mid-sized units (1,075 and 1,320 sq. ft.) based on comparable sales evidence and the respondent's recommendations.

The Board declined to make any equity adjustments under s. 44(3)(b) of the Assessment Act due to a lack of evidence.

The appellants appealed the property assessment of their 96-acre vacant land on Rebecca Lake, which was enrolled in the Managed Forests Tax Incentive Program.

MPAC assessed the property at $116,000, arguing that the starting point for valuation was its value as vacant land on water.

The appellants argued that under s. 19(5.2) of the Assessment Act, the property must be valued based only on its current use as a managed forest, not its potential use as waterfront property.

The Assessment Review Board agreed with the appellants, finding that the legislation requires the property to be assessed solely based on its current use.

Applying the managed forest rates in O. Reg. 282/98, the Board reduced the assessment to $27,000 for the 2014 and 2015 taxation years.

The appellant appealed the property assessment of her residential condominium unit, which was assessed at $349,000 for the 2014 and 2015 taxation years.

The Assessment Review Board reviewed comparable sales provided by both parties and determined that the current value of the subject property as of the January 1, 2012 valuation day was $290,000.

The Board found no evidence to support a further adjustment on the ground of equity.

The assessment was reduced accordingly.

The appellants appealed the 2014 property assessment of their newly built home in Innisfil, arguing the value should be reduced due to ongoing construction disruptions in the subdivision and based on comparable sales.

The Assessment Review Board confirmed the assessed value of $458,000, finding that temporary construction disruptions do not affect the permanent value of the property and that the comparable sales provided by MPAC supported the assessment.

The appeal was dismissed.