Robert Sharen

The appellant appealed the property assessment of her residential property for the 2017 and 2018 taxation years, arguing the returned value of $456,000 was too high.

The Assessment Review Board found that the time adjustment factors used by MPAC were unreliable for the specific neighbourhood.

Relying on comparable sales and expert evidence regarding the cost-to-cure a flooding issue and the lack of sewers, the Board determined the current value to be $350,000.

The Board found no further adjustment was required for equity and reduced the assessment accordingly.