Tanya Walker

The appellants appealed the property assessment of their fourplex in Toronto for the 2013, 2014, and deemed 2015 taxation years.

MPAC proposed an assessed value of $1,106,000, while the appellants argued for a value of $825,000 based on comparable sales and negative locational factors such as an adjacent service station and high traffic.

The Assessment Review Board found that MPAC had already made substantial allowances for the locational factors and that the comparators supported MPAC's proposed value.

The Board reduced the assessment from $1,378,000 to $1,106,000 and found no further adjustment was required for equity.

The appellant appealed the property assessment of a condominium townhouse in Markham, assessed at $645,000 for the 2013 and 2014 taxation years.

The appellant argued the assessment was too high compared to nearby properties, while MPAC defended the assessment using a market analysis study.

The Assessment Review Board found that based on comparable sales, particularly a similar model home with a two-car garage, the current value should be reduced.

The Board reduced the assessment to $615,000 for the 2013, 2014, and deemed 2015 taxation years.

The appellant appealed the property assessment of her single-family dwelling, arguing the assessed value of $1,048,000 was too high due to the property's poor state of repair.

At the hearing, the appellant's representative brought a preliminary motion for the presiding member to recuse herself, alleging a reasonable apprehension of bias after the member consulted with the Duty Vice-Chair regarding the representative's refusal to identify his capacity.

The Board dismissed the recusal motion, finding no reasonable apprehension of bias.

On the merits, the Board found that the property's poor condition and inaccuracies in MPAC's valuation methodology warranted a reduction.

The Board reduced the assessment to $900,000 for the 2013, 2014, and 2015 taxation years.

The appellants appealed the property assessment of their detached single-family dwelling for the 2013 and 2014 taxation years.

MPAC assessed the property at $318,000 based on comparable sales.

The appellants argued for a reduction to $270,000 due to locational factors, market trends, and structural defects.

The Assessment Review Board found the comparable sales supported the initial assessment but granted a $10,000 reduction to account for structural defects, setting the current value at $308,000.

The Board found no further adjustment was required for equity with similar lands.

The appellant appealed the property assessment of a single-family dwelling in Markham for the 2013 and 2014 taxation years.

The appellant argued the assessment was too high given the property's state of repair and comparable sales.

The Assessment Review Board determined the current value of the property to be $499,900 based on comparable sales, but applied an $80,000 reduction for the cost of curing defects, resulting in an adjusted value of $419,900.

Since this adjusted value was higher than the returned assessment of $410,000, the Board confirmed the assessment at $410,000 and dismissed the appeal.