Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: March 12, 2018
FILE NO.: WR 148092
Assessed Person(s): Bryce Stephen Phillips and Elizabeth Pettapiece-Phillips
Appellant(s): Bryce Stephen Phillips and Elizabeth Pettapiece-Phillips
Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 27
Respondent(s): Town of Leamington
Property Location(s): 10 Lower Road
Municipality(ies): Town of Leamington
Roll Number(s): 3706-530-000-30000-0000
Appeal Number(s): 3256893
Taxation Year(s): 2016
Hearing Event No.: 681966
Legislative Authority: Section 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended
Heard: July 19, 2017 in Leamington, Ontario
APPEARANCES:
| Parties | Representative |
|---|---|
| Bryce Stephen Phillips | Self-represented |
| MPAC | Jason Holmes |
| Town of Leamington | Laura Rauch |
DECISION OF THE BOARD DELIVERED BY ROBERT STEINBERG
REASONS
Background
1Bryce Phillips owns property located at 10 Lower Road in the Town of Leamington (“Subject Property”), which consists of a single family residential property located on a 1.3 acre waterfront lot. The 4,595 square feet two storey residence and three car attached garage is located on a private road.
2Pursuant to the Assessment Act (“the Act”), MPAC conducted a general reassessment of the of the Subject Property on the valuation date, which, in this case, is January 1, 2012, and determined that the value of the Subject Property is $1,102,000 (the “2012 Current Value Assessment” or “2012 CVA”).
3Pursuant to s. 40 of the Act, Mr. Phillips has appealed the CVA for the 2016 taxation year. MPAC then conducted a recent 2016 inspection of the Subject Property, and now takes the position that the 2012 CVA of the Subject Property should be adjusted from $1,102,000 to $1,034,000.
4The Appellant disagrees that the 2012 CVA is $1,034,000, asserting that the correct value is $823,913.
5Section 44.(3)(b) of the Act, directs the Assessment Review Board (“Board”) to reduce the Subject Property’s CVA if similar lands in the vicinity have been assessed at a lower value (“equitable reduction”). The purpose of this provision is to fairly distribute of the municipal tax burden according to the value of the property possessed by each ratepayer. The Appellant did not assert that an equitable adjustment is necessary in this case. MPAC’s position is that no equitable reduction is required. Therefore, in this proceeding, this ground for appeal is not in issue.
6Pursuant to s. 40.(11) of the Act, the Muncipality, (in this case, the Town of Leamington) is a party to this proceeding. However, the Municipality did not advise the Board of its position on the issues raised in these appeals.
7For the reasons that follow, the Board accepts that the 2012 CVA of the Subject Property should be changed from $1,102,000 to $1,034,000. The Board also finds that no equitable reduction is required.
Relevant Legislation
8Section 1 of the [Act](https://www.canlii.org/en/on/