Brian Rath

The Appellants appealed the classification of their property, a honey extraction facility, arguing it should be classified in the farm property class rather than the commercial property class.

The Assessment Review Board found that while the scale of the beekeeping operation was sufficient and it was unreasonable to require 50 beehives on the small property due to biosecurity risks, the property was not used 'only' for farm purposes.

Because the property was also used for retail sales and the production of beeswax candles, it did not meet the strict requirement of section 19(5) of the Assessment Act.

The appeal was dismissed and the commercial classification was confirmed.

The appellants appealed their property assessment, seeking to partition one hectare of their 20.43-acre property as farm land because they hosted two honey bee hives.

The Municipal Property Assessment Corporation opposed the application, arguing that a minimum of 50 hives is required for a bona fide commercial bee keeping operation, and that two hives constitute a recreational or hobby farm.

The Assessment Review Board agreed with the respondent, finding that the land was not being used only for farm purposes and did not meet the regulatory threshold for a farm land classification.

The appeal was dismissed.