Marcelle Bourassa

The Appellants appealed the 2017 property assessment of their single-family detached home in Toronto, which MPAC had assessed at $1,160,000.

The Board determined the current value of the property as of January 1, 2016, to be $1,239,000 based on comparable sales.

However, applying an equity adjustment under s. 44(3)(b) of the Assessment Act, the Board found that similar properties in the vicinity were assessed below their current values.

Consequently, the Board reduced the assessment to $1,038,000 for the 2017 and deemed 2018 taxation years.

The appellant appealed the 2017 property assessment of his residential condominium unit, which MPAC assessed at $350,000.

The appellant argued the assessment was too high compared to his purchase price and other units in the building.

The Assessment Review Board determined the current value to be $337,000 based on the median sale price per square foot of comparable units in the same building.

The Board declined to make an equitable reduction under s. 44(3)(b) of the Assessment Act, finding that the median Assessment to Sale Ratio of 1.01 fell within MPAC's acceptable standard.

The assessment was reduced to $337,000 for the 2017 and deemed 2018 taxation years.

The appellant appealed the 2017 property assessment of her waterfront property, which MPAC assessed at $393,000.

The property had a Certificate of Prohibition registered on title due to its historical use as a waste disposal site, which the appellant argued severely impacted its marketability and value.

MPAC had historically applied a 20% negative adjustment for this issue.

The Assessment Review Board reviewed comparable sales and determined the base current value to be $366,487.

Applying the historical 20% reduction, the Board reduced the assessment to $293,000.

The Board found no further equitable reduction was warranted as the median assessment-to-sale ratio for similar properties was within the acceptable range.

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

The main issues were the correct current value of the property as of January 1, 2016, and whether an equity adjustment was required.

The Board found that the total building area was 1,368 square feet, rejecting MPAC's revised measurement of 1,536 square feet.

Based on comparable sales, the Board determined the current value to be $979,000, reducing the assessment from $993,000.

The Board found no equity adjustment was required as the assessment to sale ratio of comparable properties fell within the acceptable standard.

The appellants appealed the property assessment of their residential property in Toronto for the 2017 and 2018 taxation years.

MPAC assessed the property at $2,802,000.

The appellants argued for a lower value based on sales of comparable properties and an equity adjustment.

The Assessment Review Board analyzed the sales comparables and determined the current value to be $2,905,258.

The Board also found that the evidence did not support an equity adjustment.

The assessment was confirmed at $2,802,000.

The appellants appealed the 2017 property assessment of their residential property in Brampton, which was assessed at $980,000.

They argued the value should be discounted due to a creek, conservation land, and other restrictions.

The Assessment Review Board determined the current value to be $971,000 based on comparable sales and a 20% adjustment for the creek.

The Board found no equitable reduction was required as the assessment to sale ratio of similar properties was within an acceptable range.

The appeal was allowed in part, and the assessment was reduced to $971,000 for the 2017 and deemed 2018 taxation years.

The appellants appealed the 2017 property assessment of their residential property in Aurora, which MPAC returned at $2,104,000.

The appellants argued the assessment was too high compared to similar properties in their subdivision.

The Assessment Review Board determined the current value of the property to be $2,286,000 based on the most comparable sale.

However, applying an equity analysis, the Board found that similar properties in the vicinity were assessed substantially below their current values.

The Board applied an assessment-to-sale ratio of 0.806, resulting in an equitable reduction of the assessment to $1,843,000 for the 2017 and deemed 2018 taxation years.

The appellant appealed the property assessment of a residential dwelling for the 2016 taxation year.

While the parties agreed on the current value of $2,470,000, the appellant sought an equity adjustment to $2,050,000 based on an equity study of high-value properties.

The Assessment Review Board found that high-value properties were the appropriate comparables and that an equity adjustment was required.

Applying a median assessment-to-sale ratio of 0.88 to the current value, the Board reduced the assessment to $2,173,600.

The appellants appealed the current value assessment of their residential property for the 2017 and deemed 2018 taxation years.

The Assessment Review Board determined the current value of the property to be $660,000, reducing it from the returned assessment of $693,000, based on the most comparable time-adjusted sale.

The Board dismissed the appellants' request for an equitable reduction, finding that the median assessment-to-sale ratio of similar properties in the vicinity indicated that the level of assessment was equitable.

The appellant appealed the 2017 property assessment of her water-access island property in Georgian Bay, which MPAC had assessed at $593,000.

The appellant argued the value should be lower due to its legal non-conforming status and building restrictions.

The Assessment Review Board analyzed comparable sales and determined the current value to be $576,000.

The Board declined to make a further equitable reduction, finding that MPAC's assessment-to-sale ratio study demonstrated that similar properties in the vicinity were assessed equitably.

The assessment was reduced to $576,000 for the 2017 and deemed 2018 taxation years.

The appellants appealed the 2017 property assessment of their single-family detached home.

The appellant brought a motion seeking disclosure of various documents from MPAC, including maps, assessment information, PAD sheets, inspection reports, and lists of properties that received reductions.

The Assessment Review Board ordered MPAC to provide clearer, larger maps defining the boundaries of the homogeneous neighbourhood and locating the comparable properties.

The Board found that MPAC had already complied with the requests for assessment information, PAD sheets, and reduction lists for residential properties, and denied the requests for information on non-residential properties as irrelevant.

The requests for inspection reports were denied as none appeared to exist.

The appellant appealed the 2017 property assessment of a single-family detached home in Toronto, returned at $935,000.

The appellant argued the property was over-assessed compared to similar homes in the neighbourhood and proposed a value of $836,736 based on a square-foot calculation.

MPAC presented evidence of comparable sales and an equity analysis, suggesting a current value of $1,063,000 and an equitable assessment of $990,000, but requested the returned assessment be confirmed.

The Assessment Review Board found the current value to be $1,030,000 based on the best comparable sale and determined no equity adjustment was required.

As the returned assessment was lower than the determined current value, the Board confirmed the assessment at $935,000.

The appellants appealed the 2017 property assessment of their single-family home in Toronto, which MPAC had assessed at $1,602,000.

The appellants argued the assessment was too high, citing the property's unique features including a shared cul-de-sac/right-of-way, proximity to multi-residential properties, and traffic noise, proposing a value of $1,332,000.

MPAC revised its estimate to $1,488,000 during the hearing based on corrected frontage measurements.

The Assessment Review Board analyzed comparable sales and determined the current value to be $1,473,000.

The Board found no further equitable reduction was required under s. 44(3)(b) of the Assessment Act.

The appellant appealed the 2017 property tax assessment of a single-family home in Sault Ste.

Marie, originally assessed at $260,000.

MPAC revised its opinion of value to $253,000 to account for a 1975 addition and a negative 5% adjustment for being on a mass transit route.

The appellant argued for a value of $245,000, citing local economic conditions and traffic.

The Assessment Review Board found that the property's location on a mass transit route warranted a value at the lower end of the comparable sales range.

The Board reduced the assessment to $225,000 and found no equity adjustment was required.

The appellants appealed the 2017 property assessment of their semi-detached home in Toronto, arguing the current value assessment (CVA) increase of 62.75% from 2012 to 2016 was unfair compared to neighbouring properties.

MPAC's mass appraisal model returned an assessment of $651,000.

The Board found the current value to be $757,000 based on the direct sales comparison approach.

The Board also found no equitable adjustment was required under s. 44(3)(b) of the Assessment Act, as the median assessment-to-sales ratio indicated similar properties were assessed lower than their current values, and the equitable value of $700,000 was still higher than the returned assessment.

Since MPAC did not seek an increase, the assessment was confirmed at $651,000.

The appellant appealed the 2017 property assessment of a semi-detached home in Vaughan, returned at $630,000.

The appellant argued for a lower assessment based on a time-adjusted sale value and an equity adjustment.

The Assessment Review Board found the current value to be $645,000 based on comparable sales and the property's own recent sale.

The Board also found no equity adjustment was required, as the median assessment-to-sale ratio of comparable properties was within the acceptable range.

Since the determined current value was higher than the returned assessment and MPAC did not seek an increase, the assessment was confirmed at $630,000.

The appellant appealed the 2017 property assessment of a single-family home in Vaughan, originally assessed at $4,120,000.

MPAC recommended a reduction to $3,717,700 based on a revised current value of $3,955,000 and an equity adjustment.

The appellant sought a further reduction to $3,500,000.

The Assessment Review Board accepted MPAC's sales comparables and equity analysis, finding the current value to be $3,955,000.

Applying the median assessment-to-sales ratio of 0.94, the Board reduced the assessment to $3,717,000.

The appellant appealed the 2017 property assessment of his single-family home in Toronto, arguing the assessed value of $1,020,000 was too high and inequitable compared to similar properties on rectangular lots.

MPAC argued the current value was $1,190,000 and no equitable reduction was required.

The Assessment Review Board determined the current value to be $1,088,000 based on comparable sales.

Applying an equity adjustment using a median Assessment to Sale Ratio of 0.89, the Board reduced the assessment to $968,000.

The appellant appealed the 2017 property assessment of her single-family detached home in Toronto, which MPAC had assessed at $1,568,000.

The appellant argued the value should be $1,412,000, matching an identical neighbouring property.

MPAC admitted an error in the neighbour's assessment but maintained the subject property's value was correct based on comparable sales.

The Assessment Review Board reviewed the sales evidence, found the appellant's proposed value aligned with the midpoint of comparable sales, and reduced the assessment to $1,412,000 for the 2017-2020 cycle.

The appellant appealed the 2016 current value assessment of their single-family detached home, which was returned at $1,860,000.

The appellant argued the assessment was too high compared to similar properties and average market increases.

The respondent MPAC argued the assessment should be confirmed based on time-adjusted sales of comparable properties.

The Assessment Review Board determined the correct current value to be $1,934,723 based on the average of two comparable sales.

The Board then applied an equity adjustment using the median assessment-to-sales ratio of 0.91 for the vicinity, resulting in a final equitable assessment of $1,761,000 for the 2017 taxation year.