Les Nalezinski

The appellants appealed the property assessment of their waterfront single-family residence for the 2014 and 2015 taxation years.

MPAC recommended reducing the assessment to $471,000 for both years based on a market value adjustment, unfinished decks, and a change in condition from average to fair.

The appellants rejected this, arguing for an assessment of $341,000.

The Assessment Review Board analyzed comparable sales and found the average square foot value supported MPAC's recommended assessment.

The Board also found no equity adjustment was warranted under s. 44(3) of the Assessment Act, as the median assessment-to-sales ratio was 1.03.

The Board reduced the assessment to $471,000 for both years as recommended by MPAC.

MPAC brought a motion arguing that the doctrine of issue estoppel applied to the appellant's property assessment appeals for the 2009-2012 taxation years, as the property's classification had been previously litigated.

The appellant opposed, arguing a change in material facts due to a 10% increase in retail sales at the bakery operation.

The Assessment Review Board dismissed the appellant's procedural objection regarding notice and granted MPAC's motion.

The Board found that the three requirements for issue estoppel were met and that the minor change in retail business did not alter the property's industrial classification.