The appellant appealed the returned assessment of $146,000 for their property for the 2016 taxation year, arguing the current value should be $100,000 and that the structures should be classified as farm land.
MPAC presented evidence supporting a current value of $142,000 based on comparable sales and a change in the condition of the structures from average to poor.
The Assessment Review Board accepted MPAC's recommended value of $142,000, finding the appellant failed to provide sales evidence to support a lower value or quantifiable evidence that the structures were used solely for farm purposes.
The assessment was reduced accordingly.
