Brandy Pitz

The moving party, a registered charity, brought a motion for an extension of time to appeal property assessments for the 2013 to 2021 taxation years.

The subject property, a single legal parcel of land, had been incorrectly assessed under five separate roll numbers since 1993.

The Assessment Review Board found that assigning multiple roll numbers to a single parcel of land constitutes a palpable error under section 40.1 of the Assessment Act.

Weighing the factors of correctness, timing, finality, and fairness, the Board exercised its discretion to extend the time for bringing the appeals, noting the significant financial prejudice to the moving party.

The requestors sought a review of an Assessment Review Board decision that determined the current value of their residential property was higher than the value returned on the assessment roll by MPAC.

The requestors argued the Board made significant errors of law, violated procedural fairness, and acted with bias, particularly because MPAC had not requested a higher assessment.

The Board denied the request for review, finding that it has a statutory obligation under the Assessment Act to determine the correct current value of the land, regardless of whether MPAC requested an increase.

The Board also found no evidence of bias or procedural unfairness, noting the requestors had an opportunity to make submissions on the higher value.

The moving party sought to file a late appeal of a property tax assessment for a Hindu temple, arguing that extensive travel and reliance on a lawyer caused the delay.

The Assessment Review Board dismissed the motion, finding that the moving party did not meet the strict requirements of Rule 26(b) because the appeal was not filed within 30 days of becoming aware of the assessment.

The Board also declined to extend time under Rule 17, noting that specific rules prevail over general ones, and that the underlying issue of tax exemption falls within the exclusive jurisdiction of the Superior Court of Justice, not the Board.