Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: October 30, 2019

FILE NO.: DM 2019M53

Moving Party(ies): Amanda Ridding and Salamander Opportunities Inc.

Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 16

Respondent(s): City of Barrie

Property Location(s): 87 Mary Street

Municipality(ies): City of Barrie

Roll Number(s): 4342-031-006-07200-000

Taxation Year(s): 2019

Hearing Event No.: 724288

Legislative Authority: Rule 26(b) of the Assessment Review Board Rules of Practice and Procedure and Section 40 of the Assessment Act, R.S.O. 1990 c. A31

Heard: September 27, 2019 by written submission

Parties	Representative	Submissions
Salamander Opportunities Inc.	Amanda Ridding	Moving Party
MPAC	Shelby Roper	Received
City of Barrie		Not Received

DISPOSITION OF THE BOARD DELIVERED BY JOANNE LAWS

DISPOSITION OF MOTION

1Amanda Ridding, the Moving Party, and her husband, Chris Ridding are the owners of Salamander Opportunities Inc. (“Salamander”). Salamander owns 87 Mary Street (the “Property”) in the City of Barrie. Ms. Ridding seeks permission from the Assessment Review Board (the “Board”) to file a late appeal for the 2019 taxation year because she did not file an appeal prior to the deadline for that taxation year as set out in the Assessment Act, R.S.O. 1990, c. A.31 (the “Act”).

2Related to this motion, is the fact that the Moving Party has not filed a Request for Reconsideration (“RfR”) with MPAC for the 2019 taxation year which is a pre-requisite for filing an appeal with the Board.

3For the reasons set out below, I extend the time for filing a Request for Reconsideration (“RfR”) for the 2019 taxation year due to extenuating circumstances. Ms. Ridding may file an RfR with MPAC for this Property no later than 30 days after the date of this decision.

4As the timing for the Moving Party to file to an appeal for the 2019 taxation year with the Board will flow from MPAC’s response to the RfR, it is not necessary to resolve that request at this time.

REASONS FOR DISPOSITION OF MOTION

Legislation

5Section 39.1 of the Act provides, in part:

39.1 (1) Reconsideration of assessment – For 2009 and subsequent taxation years, the owner of a property or a person who has received or would be entitled to receive a notice of assessment under this Act may request the assessment corporation to reconsider the following matters no later than March 31 of the taxation year in respect of which the request is made:

1. Any matter that could form the basis of an appeal under subsection 40 (1).

2. Any matter that could form the basis of an application under section 46.

39.1 (1.1) Deadline to request reconsideration – A request for reconsideration under subsection (1) must be made no later than March 31, of the taxation year in respect of which the request is made.

39.1 (3) Omitted or supplementary assessment – Despite subsections (1.1), (1.2) and (2), for the 2017 and subsequent taxation years, a person who has received a notice of assessment under subsection 35(1) may request the assessment corporation to reconsider the assessment no later than 12 days after the issuance date printed on the notice of assessment.

6Section 40.(3) of the Act provides:

40. (3) Precondition of appeal. – For 2009 and subsequent taxation years, if a property is in the residential, farm or managed forests property class, or in such other circumstances as the Minister may prescribe, no appeal may be brought to the Assessment Review Board under subsection (1) by a person who is entitled to make a request for reconsideration under section 39.1 in respect of the property, if the person has not made the request within the time required under that section.

7Section 40.(4) of the Act provides:

40. (4) Extenuating circumstances. – If, in the Board’s opinion, there are extenuating circumstances explaining why a request for reconsideration in respect of a property was not made within the time required under section 39.1 by a person who was required to do so as a precondition of appeal under subsection (3), the Board may, on an application by the person during the taxation year, extend the deadline for making a request under that section.

8Rule 26(b) of the Board’s Rules of Practice and Procedure (“Rules”) sets out the Board’s authority to accept a late appeal. It provides that:

26. The Board may accept an appeal received after the time set out in the Assessment Act only if the appellant satisfies the Board, by way of affidavit evidence, that:

(b) the appellant is a person entitled to receive a notice of assessment who did not receive notice and filed the appeal with the Board within 30 days of becoming aware of the assessment or classification that is the subject of the appeal.

Background

9The evidence before the Board consists of Ms. Ridding’s affidavits sworn on July 17, 2019 and August 22, 2019, and her supporting evidence and arguments, MPAC’s supporting arguments and an affidavit of Chris Miller sworn September 5, 2019, and, Ms. Ridding’s reply.

10Ms. Ridding affirms that neither Salamander nor its owners received a 2019 taxation year notice of assessment for the Property from MPAC. She further affirms that the Property was re-assessed for the 2019 taxation year and that she became aware of the change is assessment on June 24, 2019 when she contacted the City of Barrie to enquire about when property tax installment payments are due.

11On June 25, 2019 Ms. Ridding contacted this Board regarding the filing of an appeal and on July 17, 2019 the motion for a late appeal was complete and considered received by the Board. In support of her Motion, Ms. Ridding submitted a copy of MPAC’s Property Assessment Notice (“PAN”) issued on November 27, 2018. This document indicates that MPAC has “updated” the value of the Property to $550,000 and that the Property is assessed with both commercial and residential portions.

12Ms. Ridding submits that the property taxes have increased, due to the change in assessment, from $5,038.30 in 2018 to $13,364,333 for the 2019 taxation year.

13Chris Miller of MPAC affirms that:

a. A property assessment notice for the 2019 taxation year was mailed to the Moving Party “on or about November 27, 2018”.

b. The notice was mailed to PO Box 1262, Barrie Ontario L4M 5R4 which is a property “owned” by the Moving Party.

c. That a Request of Reconsideration is a pre-requirement for an appeal of the Property but that he did not locate any filed by the Moving Party for the Property.

Decision

14MPAC takes the position that an RfR is required before an appeal can be made because part of the Property is assessed as residential. I agree. It is the Board’s general policy that if any portion of a property is in the residential tax class, an RfR is a precondition of an appeal (see s. 40.(3)).

15The deadline for filing an RfR for the 2019 taxation year is March 31, 2019 (see s.39.1(1)) or 120 days after the issuance date printed on the supplementary or omitted assessment notice see s. 39.1(3). The PAN does not specify that the change in assessment is a supplementary or omitted assessment notice, only that MPAC updated the value of the Property. However, it is unclear what the update in value was or why it occurred. The PAN sets out the valuation as of the 2012 and 2016 valuation days and the assessed values for 2019 and 2020. The PAN is silent on what changes actually occurred. Oddly, the PAN also identifies the property as vacant residential land yet neither of the parties suggested the Property is vacant or has a vacant portion.

16I accept MPAC’s evidence that it mailed the PAN in a timely way however I am not satisfied that it was received by the Moving Party. The Moving Party’s uncontested evidence is that the PAN was not received. The pattern of behaviour of the Moving Party when she learned of the assessment issue is consistent with that of a party who is actively monitoring the affairs of her property and who acts in its interests in a timely way.

17MPAC submits that it would not object to an extension of time to file an RfR. From the evidence filed by Ms. Ridding, it is clear that MPAC has reached out to her in an effort to communicate and clarify the issues. Because an RfR is a prerequisite to filing an appeal for this property and because MPAC does not object to extending the time to do so, I find that this route is the most appropriate.

18Section 40.(4) of the Act allows an extension of time to file an RfR in extenuating circumstances. An extenuating circumstance would include not receiving the PAN because in this case, the non-receipt of the PAN was outside of the Moving Party’s control. Upon discovery of the changes in the PAN the Moving Party acted in a timely fashion to file a motion with this Board.

19Accordingly, I am l exercising my discretion under Section 40(4) of the Act to extend the time for filing an RfR for the 2019 taxation year.

CONCLUSION

20Ms. Ridding may file an RfR with MPAC for this Property’s 2019 taxation year. This RfR must be filed within 30 days of the date this decision is issued.