Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: February 13, 2019
Assessed Person(s): Dr. Christopher Morris Dentistry Professional Corp.
Appellant(s): Dr. Christopher Morris Dentistry Professional Corp.
Respondent(s): Municipal Property Assessment Corporation ("MPAC") Region 15
Respondent(s): Town of Milton
Property Location(s): 995 Thompson Road South
Municipality(ies): Town of Milton
Roll Number(s): 2409-090-100-09200-0000
Appeal Number(s): 3108240 and 3166856
Taxation Year(s): 2014 and 2015
Hearing Event No.: 693464
Legislative Authority: Section 364.(14) of the Municipal Act, 2001, S.O. 2001, c. 25
Heard: March 5, 2018 by telephone conference call, and by written submissions submitted January 8, 2019
APPEARANCES:
| Parties | Representative |
|---|---|
| Dr. Christopher Morris Dentistry Professional Corp. | Otila Carpinisan |
| Town of Milton | Steven Radenic |
FINAL DECISION OF THE BOARD DELIVERED BY CAROLINE KING
INTRODUCTION
1This decision pertains to a complaint from Dr. Christopher Morris Dentistry Professional Corp. (the "Complainant") regarding vacancy rebate applications denied by the Town of Milton (the "Town") for the 2014 and 2015 tax years. The property is located at the municipal address of 995 Thompson Road South in Milton and is in the commercial property class. For the time period relevant to this complaint, the building contained dental chairs and equipment which were fixed to the building ready for use by dentists or other oral-care professionals. The building also contained space appropriate for a professional spa. The parties agree that the property was sold in 2015. The parties disagreed about whether the building was vacant, (including whether the building was used for storage), and whether it was capable of being leased for immediate occupation.
2On December 31, 2018, the Assessment Review Board ("Board") issued ID 154743 granting the vacancy unit rebate for the periods January 1 2014 to December 31, 2014; and January 1, 2015 to July 30, 2015.
3The Board found that the presence of equipment such as dental chairs and x-ray machines hard-wired and plumbed into the building did not constitute using the building as storage. Such equipment, affixed to the building, are fixtures and unlike moveable items such as regular tables and chairs or chattels.
4The Board found that the building on the property was vacant from January 1, 2014 to July 30, 2015 and was not used at any time during this period.
5The Board found that the building was capable of being leased for immediate occupation especially to a dentistry practitioner and/or spa provider and that the choice of electing not to lease the building space, did not invalidate the fact that the property was capable of being leased for immediate occupation.
6Board decision ID 154743, directed the parties to make submissions regarding the amount of vacancy rebate which the parties did on January 8, 2019.
7Based on the parties' submissions, I find that the amount of vacancy rebate calculated by the Town of Milton was not contested and is therefore set out in the order below.
DECISION
8The Complainant's application for a 2014 vacancy rebate for the building is granted for the period from January 1, 2014 to December 31, 2014. The Board finds that $5,055.49 is payable to the Complainant.
9The Complainant's application for a 2015 vacancy rebate for the building is granted for the period from January 1, 2015 to July 30, 2015. The Board finds that $2,949.41 is payable to the Complainant.
"Caroline King"
CAROLINE KING VICE-CHAIR
Assessment Review Board A constituent tribunal of Tribunals Ontario - Environment and Land Division Website: www.elto.gov.on.ca Telephone: 416-212-6349 Toll Free: 1-866-448-2248```