Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: June 22, 2018
Assessed Person(s): Joseph Fehervari
Appellant(s): Joseph Fehervari
Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 14
Respondent(s): City of Vaughan
Property Location(s): 60 Mira Vista Place
Municipality(ies): City of Vaughan
Roll Number(s): 1928-000-330-37376-0000
Appeal Number(s): 3229656 and 33014630 (deemed 2018 appeal)
Taxation Year(s): 2017 and 2018 (deemed appeal)
Hearing Event No.: 693970
Legislative Authority: Section 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended
Heard: April 3, 2018 in Maple, Ontario
APPEARANCES:
| Parties | Representative |
|---|---|
| Joseph Fehervari | Self-represented |
| MPAC | Baljit Kaur Dhinsa |
| City of Vaughan | No one appeared |
DECISION OF THE BOARD DELIVERED BY JENNIFER GRIFFITH
1This appeal before the Assessment Review Board (“Board”) is filed by the assessed person, in respect to the returned assessment of $898,000 for the 2017 taxation year for the subject property at 60 Mira Vista Place, in the City of Vaughan.
2Baljit Dhinsa, representative for MPAC (‘representative”) is of the view that a fair and equitable assessment for the subject property should be $835,000, based on the sales of similar lands in the vicinity. She also is of the view that the total site area of 5,318 square feet (“sq. ft.”) for the subject property is correct.
3Joseph Fehervari (”appellant”) is of the view that the site area 5,318 sq. ft. for the subject property as described by MPAC is incorrect, and that the correct site area is 4,902 sq. ft. He also believes that the poor condition of the subject property has a negative impact on the assessed value. Based on these arguments and as compared to similar lands in the vicinity, the appellant believes that a fair and equitable assessment should be between $750,000 and $775,000.
ISSUE
4The Board has to decide:
- Whether the returned assessment of $898,000 for the 2017 taxation year for the subject property is at current value as at the valuation date January 1, 2016; and
- Whether the value is equitable with the assessments of similar lands in the vicinity.
DECISION
5The Board determines the current value to be $835,000 and finds this value to be fair and equitable. Therefore, the Board reduces the returned assessment value of $898,000 to $835,000 for the 2017 taxation year and confirms the deemed 2018 taxation year.
REASONS FOR DECISION
Background
6The subject property is described as a two-storey single-family detached (not on water) dwelling, located at 60 Mira Vista Place, in the City of Vaughan. The subject property is said to abut green space, built in 1999, with a total site area of 5,318 sq. ft. and a total building area of 2,567 sq. ft.
The Legislation
7In determining the value at which land shall be assessed, the Board must have regard to the following provisions of the Assessment Act, R.S.O. 1990, c. A.31 (“Act”).
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.
9Section 19.(1) of the [Act](https://www.canlii.org/en/on/laws/