Ziad Al-Hillal

The requesting party, Riocan Holdings (Hamilton) Inc., brought a motion for an order requiring the Municipal Property Assessment Corporation (MPAC) to disclose unredacted third-party property information and source documents relied upon in MPAC's expert report.

Notice was served on the third-party property owners, and three objected.

The Assessment Review Board found that one owner's competitive concerns were mitigated by the requesting party's confidentiality undertaking, and the other two owners failed to provide sufficient submissions regarding prejudice.

The Board granted the request and ordered MPAC to disclose the requested documents subject to statutory confidentiality terms.

The appellants appealed the property assessment of their waterfront residence for the 2017 and 2018 taxation years.

MPAC assessed the property at $1,477,000, while the appellants argued for a value of $1,294,000, citing nuisance and trespassing issues due to the property's proximity to a public beach.

The Assessment Review Board accepted the appellants' expert evidence that the property's location warranted a greater discount than MPAC applied.

The Board reduced the current value assessment to $1,356,000.