Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: June 18, 2018
Assessed Person(s): 170950 Canada Inc.
Appellant(s): 170950 Canada Inc., Murray Borth
Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 09
Respondent(s): City of Toronto
Property Location(s): 2 Nursewood Road
Municipality(ies): City of Toronto
Roll Number(s): 1904-091-290-04000-0000
Appeal Number(s): 3229904 and 3294166 (deemed 2018 appeal)
Taxation Year(s): 2017 and 2018 (deemed appeal)
Hearing Event No. 696164
Legislative Authority: Section 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended
Heard: April 5, 2018 in Toronto, Ontario
APPEARANCES:
| Parties | Representative |
|---|---|
| Murray Borth | Self-represented |
| MPAC | Andre Campbell |
| City of Toronto | No one appeared |
DECISION OF THE BOARD DELIVERED BY JENNIFER GRIFFITH
REASONS
Background
1Murray Borth is the owner of 2 Nursewood Road, in the City of Toronto (the “Subject Property”). The Subject Property is described as a residential dwelling, located at 2 Nursewood Road in the City of Toronto. The Subject Property was built in 1926 and renovated in 2003, with an effective year built 1995. The Subject Property has a total site area of 2,500 square feet ("sq. ft.”), and a total building area of 2,389 sq. ft.
2Pursuant to the provisions of the Assessment Act, R.S.O. 1990, c. A.31 (the “Act“), the assessment of land shall be based on its current value. The Act also provides that, for the 2017 to 2020 taxation years, the Municipal Property Assessment Corporation (“MPAC”) is required to assess this value as of the valuation date, January 1, 2016. (“current value”).
3MPAC has assessed the current value of the Subject Property at $2,067,000 for the 2017 taxation year.
4MPAC takes the position that the current value should be $1,779,000.
5Murray Borth (the “Appellant”) has filed appeals for the 2017 taxation year with the Assessment Review Board (the “Board”), pursuant to s.40 of the Act. It is his position that MPAC’s assessment of current value is too high and that the correct current value is $950,000.
6Pursuant to s. 40(11) of the Act, the City of Toronto is a party to this proceeding. However, no one appeared at the hearing on the City’s behalf.
7Section 44(3)(b) of the Act, directs the Board to reduce the current value of the Subject Property 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.
8MPAC takes the position that an equitable reduction is not required.
9The Appellant did not assert that an equitable reduction is required. Therefore, in this proceeding, this ground for appeal is not in issue.
10At the completion of the hearing, the Board reserved its decision. For the reasons that follow, the Board finds that the current value for the 2017 and deemed 2018 tax years is $1,779,000. Pursuant to [section 44(3)](https://www.