C. Stoeken

The appellants appealed the property tax assessments of several condominium units in Mississauga for the 2013 and 2014 taxation years.

MPAC recommended reducing the 2013 assessments to the 2014 levels, supported by a valuation report and comparable sales data.

The appellants' representative argued the assessments were too high but failed to provide qualified opinion evidence or comparable sales to support further reductions.

The Assessment Review Board accepted MPAC's recommendations for most units, finding them supported by time-adjusted sale prices.

However, the Board reduced the assessment for one larger unit, finding MPAC failed to provide sufficient evidence to justify its higher valuation compared to a similar unit.

The Board found no basis for further reductions based on equity considerations.