OARB 2014

Following a successful property assessment appeal where the assessment was reduced from $1,173,000 to $525,000, the assessed person applied for costs against the Town of Fort Erie.

The Board had previously found the municipality's actions to be unreasonable, frivolous, vexatious, or in bad faith, noting its intransigence was unsupported by reliable evidence and amounted to an abuse of power.

The assessed person requested $6,405.34 in costs.

The municipality did not respond to the application.

The Board granted the costs award in the amount of $6,403.34.

The Appellants appealed the 2012 property tax assessment of the Buttonville Airport Lands.

MPAC had increased the assessment of the main airport parcel from $31.4 million to $63.6 million, arguing that the highest and best use of the land had changed from an airport to urban development land following the sale of a partial interest to a developer.

The Assessment Review Board found that MPAC is legally permitted to change its opinion of value during the four-year assessment cycle.

However, the Board held that MPAC failed to prove that the highest and best use of the land had changed as of the valuation date, given the significant regulatory hurdles and long development timeframes still required.

The Board concluded that the cost approach remained the most appropriate valuation method and reduced the 2012 assessment back to $31.4 million.

The appellant, owner of a self-storage facility, applied for a vacancy tax rebate for the 2012 taxation year for self-storage units that were vacant for at least 90 consecutive days.

The City of Ottawa denied the application, arguing that the vacant units were "in use" as inventory for the self-storage business and therefore did not qualify as eligible property under section 364 of the Municipal Act and O. Reg. 325/01.

The Assessment Review Board allowed the appeal, finding that the vacant units were not inventory but rather portions of real property capable of being leased for immediate occupation.

The Board held that the vacant units met all legislative criteria for the vacancy rebate program and ordered the parties to determine the rebate amount.

The appellants appealed the 2013 property assessment of their single-family detached home in Whitby, arguing it was assessed too high compared to similar properties.

MPAC had assessed the property at $533,000.

The Board reviewed comparable sales provided by both parties, rejecting several due to significant differences in lot size.

Based on the most comparable properties, the Board determined the current value to be $524,104.

After applying adjustments for a pool and proximity to a commercial property, the Board reduced the final assessment to $511,000.

The appellant appealed the property assessment of a residential property in Toronto for the 2013 and 2014 taxation years, returned at $1,613,000.

The appellant argued the property was over-assessed based on comparable sales and requested a reduction to $1,425,000.

MPAC submitted market and equity analyses supporting a higher current value but requested the Board confirm the returned assessment.

The Assessment Review Board reviewed the comparable sales, calculated a rate per square foot, and determined the current value was higher than the returned assessment.

After applying an equity adjustment factor of 0.95, the resulting value remained higher than the returned assessment.

Consequently, the Board confirmed the assessment at $1,613,000.

The appellant appealed the property assessment of her single-family home for the 2013 taxation year, arguing the current value of $2,548,000 was too high due to mould, asbestos, and other property defects.

MPAC presented a direct sales comparison approach and an equity analysis supporting the assessed value.

The Assessment Review Board found that the appellant failed to provide expert evidence substantiating the environmental hazards or their impact on the property's value.

The Board accepted MPAC's comparable sales and confirmed the assessment at $2,548,000, finding no adjustment was required for equity.