Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: May 17, 2016 FILE NO.: WR 139643

Assessed Person(s): Georgia Leila Newson and Irving Morris Newson Appellant(s): Georgia Leila Newson Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 15 Respondent(s): City of Burlington

Property Location(s): 3108 Lakeshore Road Municipality(ies): City of Burlington Roll Number(s): 2402-070-709-08700-0000 Appeal Number(s): 2998959, 3032163, 3084564 and 3152239 (deemed 2016 appeal) Taxation Year(s): 2013, 2014, 2015 and 2016 (deemed appeal) Hearing Event No. 618734

Legislative Authority: Section 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended

Heard: April 12, 2016 in Burlington, Ontario

APPEARANCES:

Parties Georgia Leila Newson and Irving Morris Newson Representative Robert Baranowski

Parties MPAC Representative John Cole

Parties City of Burlington Representative No one appeared

DECISION OF THE BOARD DELIVERED BY TYRONE D. SKANES

INTRODUCTION

1The appeal before the Assessment Review Board ("Board") is an appeal by Georgia and Irving Newson in respect of the assessment of a single, detached family home located at 3108 Lakeshore Road (“SP”) for the 2013, 2014 and 2015 taxation years.

2The one and 3/4 storey 3,806 square foot ("sq. ft.") home was built in 1961 and is situated on a corrected lot size of 20,403 sq. ft., which abuts the waterfront. It has an unfinished basement and an attached garage. The Quality Class ("QC") is 7.5. There is a negative 6% reduction applied to the assessment as a traffic variable.

3John Cole, representing MPAC said that the neighbourhood in which the SP is located is very desirable. He advised that he used the direct comparison approach to value to determine that the current value of the SP is $2,203,000. He said that during discussions with the representative he offered a reduction of the assessment to $2,070,000 from $2,203,000. He said that he believed that the reduced value was fair and reasonable and he was asking the Board to reduce the assessment to that value.

4Robert Baranowski, representing the Appellants, said that he believed that the assessment was too high and he disagreed that the SP was located on water. He said that he would present a couple of different methods of determining the current value for the Board's consideration. However, he was asking the Board to reduce the assessment from $2,203,000 to $1,796,000.

ISSUE

5The issue before the Board for determination is whether the assessment of the SP for the 2013, 2014 and 2015 taxation years is at current value and whether the assessment is equitable with the assessment of similar lands in the vicinity.

DECISION

6The Board is required by s. 44.(3)(a) and (b) of the Assessment Act (“Act”) to determine the current value of the land and have reference to the value at which similar lands in vicinity are assessed and adjust the assessment of the land to make it equitable with that of similar lands in the vicinity if such an adjustment would result in a reduction of the assessment of the land.

7The Board finds that the current value of the subject property as of January 1, 2012, is $2,436,000 (rounded) and that it is equitable with the assessments of similar lands in the vicinity. However, this value is higher than the returned assessment of $2,203,000. MPAC has not applied for an increase to the assessment, therefore, the Board will confirm the assessment at $2,20