Theresa Holroyd v. Municipal Property Assessment Corporation, 2018 CanLII 62981

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: July 06, 2018

FILE NO.: WR 153595

Assessed Person(s): Theresa Holroyd

Appellant(s): Theresa Holroyd

Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 07

Respondent(s): Municipality of Trent Lakes

Property Location(s): 26 Fire Route 225A

Municipality(ies): Municipality of Trent Lakes

Roll Number(s): 1542-020-300-23000-0000

Appeal Number(s): 3237687 and 3292970

Taxation Year(s): 2017 and 2018

Hearing Event No.: 695567

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

Heard: April 23, 2018 in Trent Lakes, Ontario

APPEARANCES:

Parties

Representative

Theresa Holroyd

No one appeared

MPAC

Stephen Gardiner and Ron Donnelly

Municipality of Trent Lakes

No one appeared

MEMORANDUM OF ORAL DECISION DELIVERED BY JENNIFER GRIFFITH ON APRIL 23, 2018

INTRODUCTION

1This appeal before the Assessment Review Board (“Board”) is filed by the assessed person, in respect to the returned assessment of $393,000 for the 2017 and the deemed 2018 taxation years for the subject property at 26 Fire Route 225A, in the Municipality of Trent Lakes.

2Stephen Gardiner and Ron Donnelly, representatives for MPAC (“MPAC’s representatives”) take the position that the appeals should be dismissed, because no one appeared for the Appellant. However, MPAC’s representatives stated that it is their position that the current value should be $378,000, based on a recommendation that they had offered the Appellant prior to today’s scheduled hearing.

3Theresa Holroyd (“Appellant”) did not appear for today’s hearing. The Board waited 30 minutes for the Appellant to arrive. Therefore, the Board proceeded with the hearing and made a determination of current value.

ISSUE

4The issue to be determined in this appeal is what is the correct current value of the subject property for the 2017 and 2018 taxation years.

DECISION

5The Board finds that the current value of the subject property is $378,000. The Board reduces the returned assessment value from $393,000 to $378,000 for the 2017 and deemed 2018 taxation years.

REASONS FOR DECISION

Background

6As the Appellant did not appear for today’s hearing, the only evidence and submissions were given by MPAC.

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”).

8Section 1 of the Act states:

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 states:

19.(1) Assessment based on current value. – The assessment of land shall be based on its current value.

10Section 19.2(1)2 of the Act states:

Valuation days

19.2 (1) Subject to subsection (5), the day as of which land is valued for a taxation year is determined as follows:

1. For the 2006, 2007 and 2008 taxation years, land is valued as of January 1, 2005.

2. For the period consisting of the four taxation years from 2009 to 2012, land is valued as of January 1, 2008.

3. For each subsequent period consisting of four consecutive taxation years, land is valued as of January 1 of the year preceding the first of those four taxation years.

Exception

(5) Subsection (1) does not apply in respect of the valuation of land for a taxation year after 2004 if the Minister prescribes a different day as of which land is valued for that year.

11Section 40.(17) of the Act states:

40.(17) Burden of proof. – For 2009 and subsequent taxation years, where value is a ground of appeal, the burden of proof as to the correctness of the current value of the land rests with the assessment corporation.

12Section 40.(19) of the Act states:

40.(19) Board to make determination. – After hearing evidence and the submissions of the parties, the Board shall determine the matter.

13In determining the value at which any land shall be assessed, s. 44.(3)(a) and (b) of the Act requires the Board to do two things:

44.(3) Same, 2009 and subsequent years. – For 2009 and subsequent taxation years, in determining the value at which any land shall be assessed, the Board shall,

(a) determine the current value of the land; and

(b) have reference to the value at which similar lands in the 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.

What is the current value of the Subject Property?

MPAC’s Evidence and Submissions

14MPAC’s representatives requested that the appeals be dismissed, because no one appeared for the Appellant. However, MPAC’s representatives stated that it is their position that the current value should be $378,000, based on a recommendation that they had offered the Appellant prior to today’s scheduled hearing.

Appellant’s Evidence and Submissions

15No one appeared at today’s hearing.

Board’s Analysis

16Based on MPAC’s recommendation of current value for the subject property, the Board accepts MPAC’s recommended value of $378,000, which is lower than the returned assessment of $393,000. As the Board has made a determination of current value in this proceeding, the appeal is not dismissed.

CONCLUSION

17The Board finds the current value is $378,000. Therefore, the Board reduces the returned assessment value from $393,000 to $378,000 for the 2017 and deemed 2018 taxation years.