Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: September 27, 2018
Assessed Person(s): Michael Thal
Appellant(s): Michael Thal
Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 06
Respondent(s): Municipality of Trent Hills
Property Location(s): 10955 County Road 45
Municipality(ies): Municipality of Trent Hills
Roll Number(s): 1435-229-040-11310-0000
Appeal Number(s): 3265377 and 3292597
Taxation Year(s): 2017 and 2018
Hearing Event No. 702364
Legislative Authority: Section 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended
Heard: August 14, 2018 in Campbellford, Ontario
APPEARANCES:
Parties
Representative
Michael Thal
Self-represented
MPAC
Jennifer Rutledge
Municipality of Trent Hills
No one appeared
DECISION OF THE BOARD DELIVERED BY JENNIFER GRIFFITH
BACKGROUND
1Michael Thal (the “Appellant”) is the owner of 10955 County Road 45 (the “Subject Property”), which is located in the Municipality of Trent Hills.
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, MPAC is required to assess this value as of the valuation date, January 1, 2016.
3MPAC has assessed the current value of the Subject Property at $393,000 for the 2017 taxation year and $391,000 for 2018 taxation year.
4The Appellant has filed an appeal for taxation year 2017 and was deemed to have filed an appeal for taxation year 2018 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 $321,000. At this hearing, MPAC takes the position that its assessed value should be $391,000.
5Pursuant to s. 40(11) of the Act, the Municipality of Trent Hills is a party to this proceeding.