Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: October 20, 2015 FILE NO.: WR 135186
Assessed Person(s): Laura Lynn Keck Appellant(s): Laura Lynn Keck Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 27 Respondent(s): City of Windsor Property Location(s): 2162 Wellesley Avenue Municipality(ies): City of Windsor Roll Number(s): 3739-020-310-00900-0000 Appeal Number(s): 3099327 Taxation Year(s): 2015 Hearing Event No. 591729
Legislative Authority: Section 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended
Heard: September 9, 2015 in Windsor, Ontario
APPEARANCES:
| Parties | Counsel+/Representative |
|---|---|
| Laura Lynn Keck | Ed Keck |
| MPAC | Meta Hall |
| City of Windsor | Rick Murdoch |
DECISION OF THE BOARD DELIVERED BY MARILYN SHARMA
INTRODUCTION
1The subject property is a single family detached residential property located at 2162 Wellesley Avenue in Windsor, Ontario.
2The subject property is situated on a lot with a frontage of 40 feet (“ft.”) and a depth of 100 ft. for an effective site area of 4,000 square feet (“sq. ft.”).
3The building was originally constructed in 1942 and was renovated in 1961 thereby having an effective year built of 1945. The total building area is 893 sq. ft. The subject property has no basement area.
4The assessment of the subject property for the taxation year 2015 is $94,000.
5A minor change to the description based on an inspection on April 1, 2015 resulted in a decrease in the 2012 assessment value to $93,000.
6The subject property is classified “residential” (RT). There is no issue regarding the classification of the property.
7The Appellant argues that MPAC has over-assessed her property and believes that the assessment is excessive in relation to similar properties in the neighbourhood.
ISSUE
8The issue before the Assessment Review Board (“Board”) is to determine whether the subject property has been over-assessed in relation to other properties in the neighbourhood.
DECISION
9The Board finds that the current value of the subject property for the 2015 taxation year is $89,900 (rounded).
10The Board finds no adjustment is required for equity purposes under s. 44.(3)(b) of the Assessment Act (“Act”).
11Accordingly, the assessment of the subject property for the 2015 taxation year is reduced from $94,000 to $89,900.
REASONS FOR DECISION
The Legislation
12For the 2013 taxation year, in determining the value at which land shall be assessed, the Board must have regard to the following provisions of the Act:
13Section 1 of the Act defines “current value” as:
“current value” means, in relation to land, the amount of money the fee simple, if unencumbered, would realize if sold at arm’s length by a willing seller to a willing buyer.
14Section 19.(1) of the Act states:
19.(1) Assessment based on current value. – The assessment of land shall be based on its current value.
15Section 19.2(1)2 of the Act states:
19.2(1) Valuation days. – Subject to subsection (5)1, the day as of which land is valued for a taxation year is determined as follows:
For the period consisting of the four taxation years from 2009 to 2012, land is valued as of January 1, 2008.
For each subsequent period consisting of four consecutive taxation years, land is valued as of January 1 of the year preceding the first of those four taxation years.
16Section 44.(3) of the Act states:
44.(3) Same