Nicole Gajraj

The appellant appealed the property assessment of a single-family detached residential dwelling in Hamilton for the 2024 and 2025 taxation years.

The appellant argued for a current value of $525,000, citing functional obsolescence due to accessibility modifications.

MPAC proposed a current value of $649,000 based on time-adjusted sales of comparable properties.

The Assessment Review Board rejected the appellant's comparables as they were not time-adjusted to the valuation day.

Relying on MPAC's evidence, the Board determined the current value to be $670,152 and found no equitable reduction was required under s. 44(3)(b) of the Assessment Act.