Donald Davies

The City of Ottawa appealed the property assessment of a vacant lot used as a snow dump, arguing the current value of $1,218,000 was too low.

The Assessment Review Board determined the highest and best use of the property was its current use as a snow dump.

The Board calculated the correct current value to be $1,603,750, applying a 15% location adjustment and a $500,000 reduction for exceptional site servicing costs.

The Board also found that the property should be classified in the Commercial Property Class rather than the Industrial Property Class, as the snow dump operation did not constitute 'processing' under the General Regulation.

The appellant appealed the property tax assessments for a large industrial warehouse property for the 2013-2016 taxation years.

The Board determined that the income approach was the most reliable method for valuing the property.

After reviewing expert evidence from the appellant, MPAC, and the municipality, the Board preferred the appellant's income approach analysis, subject to a minor adjustment to the capitalization rate.

The Board reduced the current value assessment to $58,668,000 and found no basis to apply an equity reduction.

The appellant appealed the property tax assessments for a large industrial warehouse property for the 2013 to 2016 taxation years.

The Board determined that the income approach was the most reliable method for valuing the property, rejecting the municipality's reliance on the cost approach.

After adjusting the capitalization rate based on comparable sales, the Board reduced the current value assessment to $58,668,000.

The Board found insufficient evidence to warrant a further reduction for equity.

The subject property, a commercial office building in Sarnia, was assessed by MPAC at $3,101,000 for the 2013-2015 taxation years.

Public Works Government Services Canada (PWGSC) appealed, seeking a lower assessment, while the County of Lambton appealed, seeking an increase to $5,175,000.

PWGSC failed to attend the hearing and its last-minute request for an adjournment was denied.

The Board preferred the appraisal evidence presented by the County's expert, which utilized a sales comparison approach and applied a median assessment-to-sale ratio.

The Board found the current value to be $6,947,100 and, for equity, reduced the assessment to $5,175,000.

The assessment was ordered increased accordingly.