Robert Neron

The appellant appealed the 2017 property assessment of his residential property, which also deemed an appeal for the 2018 taxation year.

MPAC initially assessed the property at $89,000 but reduced its estimate to $84,000 at the hearing.

The appellant argued the value should be $55,000 due to the property being on a flood plain with an unfinished addition.

The Assessment Review Board found that MPAC failed to meet its statutory burden under s. 40(17) of the Assessment Act to prove the correctness of the current value, as it provided no comparable sales supporting its figure.

As the appellant also failed to provide objective evidence to support his proposed value, the Board reduced the assessment to the last uncontested value of $57,000.

The appellant appealed the property assessment of a waterfront single-family residence for the 2016 taxation year.

The property was originally assessed at $406,000, which the assessor recommended reducing to $381,000.

The appellant requested an assessment of $350,000.

The Assessment Review Board found the current value of the property to be $406,000 based on its purchase price in 2012.

However, applying an equity analysis, the Board found that similar properties in the vicinity were assessed at 93% of their current value.

The Board applied an equity adjustment, reducing the assessment to $378,000.