Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: February 5, 2016
Assessed Person(s): Jack Joseph Bunker, Margaret Anne Bunker
Appellant(s): Jack Bunker, Margaret Bunker
Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 13
Respondent(s): City of Oshawa
Property Location(s): 137 Blackwell Crescent
Municipality(ies): City of Oshawa
Roll Number(s): 1813-070-004-24893-0000
Appeal Number(s): 3096836
Taxation Year(s): 2015
Hearing Event No. 600044
Legislative Authority: Section 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended
Heard: October 30, 2015 in Oshawa, Ontario
APPEARANCES:
| Parties | Counsel+/Representative |
|---|---|
| Jack Bunker | Self-represented |
| MPAC | S. Thow A. Morgan |
| City of Oshawa | C. McCullagh |
DECISION OF THE BOARD DELIVERED BY MARILYN SHARMA
INTRODUCTION
1The subject property is a single family detached residential property located at 137 Blackwell Crescent in Oshawa, Ontario.
2The subject property is situated on a lot with a frontage of 36.09 feet and a depth of 95.14 feet for an effective site area of 3,433.69 square feet.
3The building was constructed in 2014 in a neighbourhood consisting of homes built between 2004 to the present.
4The total building area is 1,653 square feet.
5The subject property has a basement area of 752 square feet.
6The assessment of the subject property for the taxation year 2015 is $316,000.
7The Appellant argues that his taxes are excessive because the easements for Bell, Rogers, Hydro etc. as well as the lack of certain municipal services such as fire hall, schools and incomplete road construction have a negative impact on the value of his property which MPAC has overlooked in setting its assessment.
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 $295,000 (rounded).
10The Board finds no adjustment is required for equity purposes under s. 44.(3)(b) of the Assessment Act (“Act”).
11Accordingly, the Board reduces the assessment of the subject property from $316,000 to $295,000 (rounded) for the 2015 taxation year.
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: