Chin-wei Li

The appellant appealed the property assessment of a commercial property located on Yonge Street in Toronto, which was assessed at $8,760,000.

The appellant argued for a lower current value based on comparable sales, while the respondent MPAC argued the value was higher but only sought to confirm the returned assessment.

The Board refused to qualify MPAC's property analyst as an expert witness, finding that determining comparability did not require special knowledge.

After analyzing the comparable sales provided by both parties, the Board determined the current value to be $8,807,800, but confirmed the original assessment of $8,760,000 because MPAC had not provided notice that it was seeking a higher value.