Sheryl McRoberts

The appellants appealed the 2018 property assessment of their single-family detached home, arguing the assessed value of $347,000 was too high and should be reduced due to the proximity of cannabis production facilities.

The Assessment Review Board found no evidence that cannabis facilities negatively affected property values.

Using the direct sales comparison approach and bracketing, the Board determined the current value of the property to be $323,000.

The Board found no equitable reduction was required under s. 44(3)(b) of the Assessment Act.

The assessment was reduced to $323,000.