Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE:
August 22, 2017
FILE NO.:
WR 143442A
AMENDED DECISION ISSUED ON: October 5, 2017
Assessed Person(s):
Dancor Development Corporation
Appellant(s):
Dancor Development Corporation
Respondent(s):
The Municipal Property Assessment Corporation (“MPAC”), Region 13
Respondent(s):
Town of Whitby
Property Location(s):
2055 Forbes Street and Wentworth Street, Unit S/S
Municipality(ies):
Town of Whitby
Roll Number(s):
1809-040-030-09675-0000
Appeal Number(s):
2788960, 2909853, 3066429, 3066430, 3066456, 3080579, 3101840, 3101841, 3125543 and 3150220
Taxation Year(s):
2011, 2012, 2014, 2015 and 2016
Hearing Event No.:
635032
Legislative Authority:
Sections 34 and 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended.
Heard:
October 20, 2016 in Whitby, Ontario
APPEARANCES:
Parties
Representative
Dancor Development Corporation
Angelo Walters
MPAC
Aaron Glover
Town of Whitby
Janet Battersby
DECISION OF THE BOARD DELIVERED BY S. LIGHT
Amended pursuant to Rule 114 of the Assessment Review Board’s Rules of Practice and Procedure, effective April 1, 2017
ISSUE
1The subject property, municipally known as 2055 Forbes Street, is a 6.44 acre parcel located on the south east corner of Forbes Street and Wentworth Street in the Town of Whitby. It is improved with a four unit building containing a total gross leasable area of 23,275 square feet constructed in 2014. The units contain 3,000, 6,000, 7,348 and 6,927 of square feet respectively. There are also outstanding building permits for two additional proposed 23,000 square foot buildings to be constructed on the site.
2MPAC returned the assessment for the 2011, 2012, 2014, 2015 and 2016 taxation years as summarized in Table 1 below.
Table 1
Appeal
Taxation Commencing Date
Section
Property Class
Assessment ($)
2788960
January 01, 2011
40
Industrial (Vacant Land)
1,212,000
2909853
January 01, 2012
40
Industrial (Vacant Land)
1,212,000
Annual not appealed
2014
Industrial (Vacant Land)
1,187,000
3066430
August 01, 2014
34
Commercial (New Construction) (Full)
800,000
3066429
August 01, 2014
34
Commercial (New Construction) (Full)
965,000
3066456
August 01, 2014
34
Commercial (New Construction) Excess Land
385,000
3080579
January 01, 2015
40
Commercial (New Construction) (Full)
1,765,000
Commercial (New Construction) Excess Land
385,000
3101840
January 01, 2015
34
Commercial (New Construction) (Full)
28,000
3101841
January 01, 2015
34
Commercial (New Construction) (Full)
571,000
3125543
September 01, 2015
34
Commercial (New Construction) (Full)
149,000
3150220
January 01, 2016
40
Commercial (New Construction) (Full)
2,513,000
Commercial (New Construction) Excess Land
357,000
3The representative for MPAC argued that the returned and supplementary assessments under appeal and the respective property classifications should be confirmed.
4The representative for the Appellant argued that the current value of the commercial (COM XT) portion of the property as improved would be $2,082,164 and therefore the supplementary assessments for the 2014 and 2015 taxation years should