Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: January 21, 2016 FILE NO.: WR 135388
Assessed Person(s): Fritz Nussberger and Ursula Nussberger Appellant(s): Fritz Nussberger and Ursula Nussberger Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 5 Respondent(s): Township of Addington Highlands
Property Location(s): 1591 Hughes Landing Road Municipality(ies): Township of Addington Highlands Roll Number(s): 1134-020-010-27510-0000 Appeal Number(s): 3100532, 3100533, 3100534 Taxation Year(s): 2012, 2013, 2014 Hearing Event No. 596836
Legislative Authority: Section 33 of the Assessment Act, R.S.O. 1990, c. A.31, as amended
Heard: September 21, 2015 in Flinton, Ontario
APPEARANCES:
| Parties | Counsel+/Representative |
|---|---|
| Fritz Nussberger and Ursula Nussberger | Self-represented |
| MPAC | Roxanne Poulain, Travis Merkley |
| Township of Addlington Highlands | No one appeared |
DECISION OF THE BOARD DELIVERED BY DAN WEAGANT
INTRODUCTION
1The subject property is a seasonal recreational dwelling on water, comprising a lot of 1.08 acres and 215.5 feet of frontage on Skootamatta Lake. In 2001, a two-storey garage was constructed on the property with a lower floor of 805 square feet (“sq. ft.”) and an upper level measuring 518 sq. ft., including a half bathroom.
2In 2005, a building permit was issued for the site to construct a single storey, 2,168 sq. ft. dwelling. Excavation for the structure commenced in 2006 and the progress of construction continued up until 2012, when MPAC issued an omitted assessment, effective January 1, 2012 to reflect the value of the dwelling as it existed at that time. According to MPAC, the structure exhibited a completed exterior and interior framing. To reflect the value of the structure on January 1, 2012, MPAC applied a value of $184,000 which was intended to reflect 66% of a completed dwelling, in recognition of remaining work required for occupancy of the dwelling. MPAC argued that the 66% value constitutes the appropriate value of the structure as it existed at that time and hence must be assessed in accordance with s. 33 of the Assessment Act (“Act”).
3The current value returned by MPAC for the 2012 taxation year was $277,000, based on the 2008 valuation date and encompassing the value of the land and the previously existing two-storey garage. The value added by MPAC for the omitted dwelling resulted in a total assessed value of $461,000 for the 2012 taxation year. However, in preparing for the hearing, MPAC determined that there were some minor inconsistencies between its records and the actual site conditions. Accordingly, MPAC made a recommendation that the omitted assessment for the 2012 taxation year should be $157,000 rather than $184,000 as returned in the omitted assessment for a revised, recommended total of $434,000. MPAC noted that the starting value of the two-storey garage, before the addition for the new dwelling is based on the 2008 valuation date for the 2012 taxation year.
4For the 2013 taxation year, MPAC started with a base value for the land and garage of $317,000, based on the 2012 valuation date. To that amount, MPAC added $198,000 to account for 78% of a total assessment for the