Corinne Van Raay

The appellants appealed the 2017, 2018, and 2019 property tax assessments of their 52.1-acre farm property, arguing the Class 2 farmland rate per acre applied by MPAC was too high.

The Assessment Review Board accepted MPAC's classification of 36.1 acres as Class 2 farmland but adjusted the current value based on comparable sales and farm size adjustments.

The Board reduced the assessment from $610,000 (2017) and $547,000 (2018-2019) to $520,000 for all three taxation years.

The Board found no further reduction was necessary for equitable assessment purposes.

The appellants appealed the 2017, 2018, and 2019 property tax assessments of their 50-acre farm property, arguing that the Municipal Property Assessment Corporation (MPAC) applied an excessive rate per acre and incorrectly classified the land as Class 2 instead of Class 3.

The Assessment Review Board qualified MPAC's assessors as expert witnesses and accepted their evidence that the property consisted of 49.5 acres of Class 2 farmland.

After reviewing comparable sales and applying adjustments for farm size and market conditions, the Board determined the current value of the property to be $642,000, reducing the assessments from $760,000 (2017) and $701,000 (2018-2019).

The Board found no further reduction was warranted for equitable assessment purposes.

The appellants appealed the property assessments for their 100.58-acre farm property for the 2017, 2018, and 2019 taxation years.

They argued the rate per acre applied by MPAC was too high and that a portion of the property should be classified as Class 3 rather than Class 2 farmland.

The Board preferred MPAC's expert evidence regarding the land classification but adjusted the current value based on comparable sales and farm size adjustments.

The Board reduced the assessments for all three years but found no further reduction was necessary for equitable assessment purposes.

The appellants appealed the property assessment of their 50-acre vacant farm land for the 2017 and 2018 taxation years.

MPAC assessed the property at $631,000, while the appellants argued for a value of $500,000 based on the property's inferior soil and terrain compared to MPAC's comparable sales.

The Assessment Review Board found that MPAC's comparable properties were superior to the subject property and accepted one of the appellants' comparable sales as a better indicator of value.

The Board determined the correct current value to be $550,000 and found no equitable reduction was required.

The appellants appealed the property assessment of their 52.92-acre farm property for the 2017 and 2018 taxation years.

MPAC assessed the property at $787,000 for 2017 and $724,000 for 2018, while the appellants argued the value should be $690,000.

The Assessment Review Board analyzed comparable sales presented by both parties, focusing on farmer-to-farmer sales within a year of the valuation date.

The Board determined the median value of the most comparable sales was $13,218 per tillable acre, resulting in a current value of $699,000 for both taxation years.

The appeal was allowed in part and the assessments were reduced accordingly.

The appellants appealed the MPAC property tax assessments for their 50-acre farm property for the 2017 and 2018 taxation years.

MPAC assessed the property at $694,000 for 2017 and $686,000 for 2018, while the appellants argued for a value of $520,000.

The Assessment Review Board reviewed comparable sales presented by both parties, adjusting for time and focusing on tillable acreage.

The Board concluded that the correct current value of the property was $665,000 for both taxation years and reduced the assessments accordingly.

The appellants appealed the property tax assessment of their farm property for the 2017 and 2018 taxation years.

MPAC assessed the current value at $1,000,000 for 2017 and $971,000 for 2018, while the appellants argued for a value of $950,000.

The Assessment Review Board reviewed comparable sales presented by both parties and determined that valuing the property based on tillable acreage was the most appropriate method.

Applying the median time-adjusted value per tillable acre from four comparable sales, the Board reduced the current value to $959,000 for both taxation years.

The appellants appealed the MPAC property tax assessments for their 50-acre farm property for the 2017 and 2018 taxation years.

MPAC assessed the property at $828,000 for 2017 and $686,000 for 2018, while the appellants argued the current value was $550,000.

The Assessment Review Board evaluated comparable sales evidence from both parties, applying a time adjustment factor to account for a rising market.

The Board determined the median value of the most comparable sales was $13,218 per tillable acre.

Consequently, the Board reduced the current value of the subject property to $661,000 for both the 2017 and 2018 taxation years.

The appellants appealed the property tax assessments of their farm property for the 2017 and 2018 taxation years.

The Assessment Review Board reviewed comparable sales data, soil classifications, and topographical features to determine the current value.

The Board found that valuation based on tillable acreage was most appropriate and applied a time adjustment factor to comparable sales.

The 2017 assessment was reduced from $1,709,000 to $1,576,000, while the 2018 assessment was confirmed at $1,545,000 as the respondent did not seek an increase.