Property Tax Assessment

The appellants appealed the property assessment of their waterfront home for the 2014 and 2015 taxation years, arguing the assessment was unfair compared to nearby properties.

The Assessment Review Board determined the current value of the property was $321,000 based on comparable sales provided by the Municipal Property Assessment Corporation.

The Board found no adjustment was necessary for equity, as the evidence did not show a consistent under-assessment of similar properties in the vicinity.

The returned assessments of $315,000 for 2014 and $306,000 for 2015 were confirmed.

The appellants appealed the property assessment of a 34-unit multi-residential building for the 2014 and 2015 taxation years, arguing the current value should be reduced to $3,000,000 due to building condition and vacancy issues.

The Assessment Review Board confirmed the returned assessment of $3,261,000, finding that a recent arm's length sale of the property for $3,250,000 shortly after the valuation date, along with the Gross Income Approach calculations, supported the assessed value.

The Board found insufficient documentary evidence to support the appellants' claims regarding necessary repairs or abnormal vacancy rates, and no evidence was presented to warrant an equity adjustment.

The moving party, Exchange Corporation Canada Inc., brought a motion for the production of documents from the Municipal Property Assessment Corporation (MPAC) relating to the assessment of Terminal T1 New at Pearson Airport.

On consent of the parties, the Assessment Review Board ordered MPAC to produce income and expense information, leases, rent rolls, operating statements, and rental analyses used to determine the 2003, 2005, and 2008 base year current value assessments for the 2004-2011 taxation years.

The production was made subject to the execution of confidentiality undertakings by legal counsel and consultants, with an exception for the Greater Toronto Airports Authority.

The moving parties, retail tenants at Toronto Pearson International Airport, brought a motion for the production of assessment details, market information, and valuation records from the Municipal Property Assessment Corporation (MPAC).

The Assessment Review Board ordered MPAC to produce the requested documents, subject to the execution of strict confidentiality and non-disclosure undertakings by the moving parties' legal counsel and consultants, to protect the sensitive commercial information of other airport tenants and regional shopping centres.

The Assessment Review Board issued a procedural order establishing an appeal management plan for multiple property assessment appeals involving the City of Mississauga and the Municipal Property Assessment Corporation.

The order sets deadlines for the exchange of statements of issues, responses, and replies, and schedules a status conference call for unresolved appeals.

The Assessment Review Board issued a procedural order establishing an appeal management plan for multiple property assessment appeals in the City of Ottawa for the 2014 and 2015 taxation years.

The order sets out deadlines for the exchange of statements of issues and responses, and schedules a status conference call to address any unresolved appeals.

The Assessment Review Board issued a procedural order establishing an appeal management plan for multiple property assessment appeals.

The order sets deadlines for the exchange of statements of issues and responses, and schedules a status conference call for February 2017 to address any unresolved appeals.

The Assessment Review Board issued a procedural order establishing an appeal management plan for multiple property assessment appeals.

The order sets out deadlines for the exchange of statements of issues and responses between the appellants and the Municipal Property Assessment Corporation, and schedules a status conference call for unresolved appeals.

The Assessment Review Board issued a procedural order establishing an appeal management plan for multiple property assessment appeals involving the City of Toronto and the Municipal Property Assessment Corporation.

The order sets deadlines for the exchange of statements of issues and responses, and schedules a status conference call to address any unresolved appeals.

The Assessment Review Board held a pre-hearing conference call to review the status of appeals and confirm dates for a production motion hearing.

The appellant requested a variation of a previous procedural order regarding the service requirements for motion materials on non-parties.

With no objections from the other parties, the Board amended the previous order to allow the appellant to serve all other assessed persons by registered mail to their last known mailing address provided by MPAC.

The applicant car rental companies brought a motion for disclosure of confidential financial information received from the Greater Toronto Airports Authority and other tenants.

On consent of the parties, the Assessment Review Board issued a procedural order setting the schedule for the motion and permitting alternative methods of service on non-parties.

The appellants brought a motion to compel MPAC to produce documents containing confidential information received from the Greater Toronto Airports Authority or other tenants, and for an order providing for alternative service on non-parties.

On consent of the parties, the Assessment Review Board granted the procedural order setting out the timeline for filing and serving motion materials and the method of service on assessed persons.

The Assessment Review Board issued a procedural order establishing a timetable for discovery, production, and mediation in a property assessment appeal concerning properties in the City of Markham.

The order sets deadlines for production requests and responses, and schedules an alternative dispute resolution session prior to the hearing.

The Assessment Review Board held a pre-hearing telephone conference call regarding property assessment appeals.

The assessed persons/appellants failed to appear and were found in default of a previous Board Order requiring them to serve a Statement of Issues.

The Board issued an order of intent to dismiss, giving the appellants a final deadline to serve the Statement of Issues and file proof of service, failing which the appeals would be dismissed without further notice.

The Assessment Review Board held a pre-hearing telephone conference call regarding property assessment appeals.

The assessed persons/appellants failed to appear and were found in default of a previous Board order requiring them to serve a Statement of Issues on the Municipal Property Assessment Corporation (MPAC) and the municipality.

The Board issued an order of intent to dismiss, requiring the appellants to serve the Statement of Issues and file proof of service by October 15, 2015, failing which the appeals would be dismissed without further notice pursuant to section 8.2 of the Assessment Review Board Act.

The Assessment Review Board held a pre-hearing conference regarding property assessment appeals.

The appellants were found to be in default of a previous Board Order and the Board's Rules of Practice and Procedure for failing to serve a Statement of Issues.

The Board ordered the appellants to serve the Statement of Issues by a specified date, warning that failure to comply would result in the dismissal of the appeals without further notice.

The Assessment Review Board held a prehearing telephone conference regarding property assessment appeals.

The appellant had failed to comply with a previous Board order to provide a 'Cost of Construction' report, appraisal reports, and sale details for the subject property.

The Board ordered the appellant to serve the required documents on MPAC and the City of Guelph by October 15, 2015, failing which the appeals would be dismissed.

At a pre-hearing conference, the Assessment Review Board found the appellant in default for failing to serve a Statement of Issues.

The Board ordered the appellant to serve the Statement of Issues by a specified date, failing which the appeal would be dismissed without further notice.

The Board also set a schedule for property inspection, responses, and a further pre-hearing conference.

The City of Brockville brought a motion for an order extending the time to appeal the 2003 through 2012 property assessments of its wastewater treatment facility, alleging a palpable error in the building's recorded height.

The Assessment Review Board dismissed the motion, finding that while section 40.1 of the Assessment Act allows for the correction of palpable errors without a limitation period, the moving party failed to provide clear and cogent evidence that the error existed for the taxation years in question.

The Board also noted that it lacks the jurisdiction to apply the equitable doctrine of laches.

The City of Ottawa brought a motion to review a decision of the Assessment Review Board that granted a vacancy rebate to the respondent for vacant units in its self-storage facility.

The City argued the Board erred in law by following a line of cases that found self-storage units eligible for the rebate, rather than another line of cases that found such units were 'inventory' occupied by the operator.

The Board dismissed the motion, finding that the original decision reasonably interpreted the vacancy rebate provisions of the Municipal Act and O. Reg. 325/01 in the context of the Assessment Act.

The Board confirmed that self-storage units fall under the definition of 'land' subject to taxation, and therefore, vacant units meeting the legislative criteria are eligible for the vacancy rebate.