Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: July 8, 2015
Assessed Person(s): John Ryder-Burbidge
Appellant(s): John Ryder-Burbidge
Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 5
Respondent(s): City of Kingston
Property Location(s): 249 Smuggler’s Cove
Municipality(ies): City of Kingston
Roll Number(s): 1011-080-040-09434-0000
Appeal Number(s): 2991640, 3018427 and 3073048 (deemed 2015)
Taxation Year(s): 2013, 2014 (and deemed 2015)
Hearing Event No. 567476
Legislative Authority: Section 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended
Heard: November 6, 2014 in Kingston, Ontario
APPEARANCES:
| Parties | Counsel⁺/Representative |
|---|---|
| John Ryder-Burbidge | Self-represented |
| MPAC | Paul McIntyre |
| City of Kingston | Maureen Peterson |
DECISION OF THE BOARD DELIVERED BY CRISTINA MARQUES
ISSUE
1The subject property is a one-and- three- quarter storey detached house on a 9,471 square foot (“sq. ft.”) lot, with an effective frontage of 61.98 feet (“ft.”) and an effective depth of 152.25 ft. It was built in 2000. It has a total building area is 2,917 sq. ft. with a basement area of 1,634 sq. ft. of which 1,068 sq. ft. are finished. In addition it has an attached garage, and a walkout basement. The property abuts a public walkway and a golf course, and is located in close proximity to an Airport. None of these variables are recognised by MPAC’s multiple regression model as needing adjustment.
2The assessment was returned at $673,000 for the 2013 and at $662,000 for 2014 taxation years. Paul McIntyre appearing for MPAC recommended a further reduction for an assessment of $658,000 for both taxation years, based on data correction. He testified that the subject property, like all other properties on Smugglers Cove, receive a 25% negative adjustment , due to sales in the vicinity.
3John Ryder-Burbidge, the appellant, rejected the recommendation as being inadequate because he believes the subject property is inferior to all the suggested comparables in evidence before the Board. He is of the opinion that a better value for the property is approximately $575,000.
4The Board must determine the correct current value for the 2013 and 2014 taxation years as of the legislated valuation day, January 1, 2012 and if that value is equitable, having reference to the assessments of similar lands in the vicinity.
DECISION
5The Board finds that the current value of the property is $633,000 for both taxation years. The Board also finds that an assessment at the current value as found is not equitable with the assessments of similar lands in the vicinity and a reduction below current value is required to achieve equity. The assessment for the subject property is reduced from $673,000 to $570,000 for the 2013 taxation year, and from $662,000 to $570,000 for the 2014 taxation year.
REASONS FOR DECISION
Legislation
6The Board must have regard to s. 1, s. 19.(1), s. 19.2 (1), s. 40.(19), s. 44.(3)(a) and (b), and s. 45 of the [Assessment Act](https://www.canlii.org/en/on/laws/stat/rso-1990-c-a31/latest/