Catherine McDonald

The appellant appealed the 2022 and 2023 property tax assessments of his residential dwelling, arguing the $778,000 valuation was too high due to noise from an abutting railway and transitway.

The Municipal Property Assessment Corporation (MPAC) defended the assessment using comparable sales.

The Assessment Review Board found that while the comparable sales established a value bracket between $695,505 and $830,095, MPAC failed to justify the specific $778,000 figure, which was merely the output of its mass appraisal model.

The Board set the current value at the midpoint of the bracket, $763,000, and found no equity adjustment was required.