Roger Leroux

The appellant appealed the property assessment for the taxation years 2009-2012.

MPAC sought to increase the assessment based on changes to the property profile, including quality class, effective lot size, and a green space variable.

The Board declined to qualify MPAC's assessor as an expert witness but admitted his evidence.

The Board rejected MPAC's proposed changes to the property profile, finding them insufficiently justified, but adjusted the current value based on comparable sales and the value of an enclosed pool.

The assessment was set at $2,063,000 for all years, and the Board found no evidence to support a reduction for equity.