Glenn Lucas

The appellant appealed the property tax assessments for a surface parking lot in Ottawa's Byward Market for the 2013-2022 taxation years.

The central issue was the property's highest and best use.

The appellant argued the highest and best use was its current use as a parking lot, while MPAC argued it was for mixed-use development.

The Assessment Review Board found that there is no presumption that a property's current use is its highest and best use.

Relying on appraisal theory and MPAC's comparable sales data, the Board concluded that mixed-use development was physically possible, legally permissible, financially feasible, and maximally productive.

The Board accepted MPAC's determination of the correct current value and equitable reduction, setting the assessed values at $6,807,600 for the 2012 assessment cycle and $8,334,000 for the 2016 assessment cycle.

The appellant appealed the property assessment of a special purpose property originally built as a professional soccer training facility, now used as a six-unit apartment for employees.

The appellant argued that the large fitness centre, pool, and soccer facilities were functionally obsolete and that the entire building should be classified as residential.

The Assessment Review Board agreed, finding that the recreation centre and pool were superadequate for a small apartment building and added no value to the property.

Consequently, the Board removed the value of these facilities from the cost approach valuation and placed the entire remaining value of the building into the residential property class.

The appellant appealed the property assessment of a special purpose property originally built as a training facility for a professional soccer team, but currently used as a six-unit apartment building for employees.

The appellant argued that the large fitness centre and pool were functionally obsolete and that the entire building should be classified as residential.

The Assessment Review Board agreed, finding that the recreation centre and pool were superadequate for a small apartment building and added no value to the property.

The Board removed the depreciated reproduction cost of these facilities from the assessment and classified the entire value of the building in the residential property class.