The appellants appealed the current value assessment of their rural residential property for the 2025 and 2026 taxation years.
MPAC had issued a supplementary assessment increasing the value from $1,019,000 to $1,197,000 due to improvements, including a large secondary detached garage.
The appellants argued the assessment was too high and proposed a value of $800,000 based on comparable sales.
The Assessment Review Board rejected MPAC's proposed comparables due to differences in location, zoning, and servicing.
Relying on a comparable property submitted by both parties, the Board determined the correct current value of the property, including the secondary garage, to be $793,092.
The Board found no equity adjustment was required.