Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: December 04, 2019
Moving Party(ies): Jeffrey Hamilton, Tim Orr and Carmen Orr
Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 28
Respondent(s): The Corporation of the Township of Bonfield
Property Location(s): 204 Mark Street
Municipality(ies): The Corporation of the Township of Bonfield
Roll Number(s): 4826-000-004-52600-0000
Taxation Year(s): 2018 and 2019
Hearing Event No.: 725625
Legislative Authority: Rule 26(b) of the Assessment Review Board Rules of Practice and Procedure
Heard: November 12, 2019 by written submission
Parties
Representative
Submissions
Jeffrey Hamilton, Tim Orr and Carmen Orr
Jeffrey Hamilton
Moving Parties
MPAC
Shelby Roper
Received
Township of Bonfield
Not Received
DISPOSITION OF THE BOARD DELIVERED BY JOANNE LAWS
DISPOSITION OF MOTION
1Jeff Hamilton submits that he, Tim Orr and Carmen Orr are the owners of 204 Mark Street (the “Property”), located in the Township of Bonfield ( the “Township”). On September 4, 2019 Mr. Hamilton filed a motion asking the Assessment Review Board (the “Board”) to accept late appeals for the 2018 and 2019 taxation years.
2MPAC is represented in the motion by Shelby Roper who made submissions along with the affidavit of John Hyatt dated October 24, 2019. She argues that the motion should not be allowed because it is not timely.
3The Township, which would be a party to the appeal if accepted, filed no submissions in the motion.
4For the reasons that follow:
a. The Moving Parties may file a Request for Reconsideration of the 2019 taxation year with MPAC no later than 30 days from the date of this decision.
b. The motion to file a late appeal for the 2018 taxation year is denied.
Disclosure
5Shelby Roper of MPAC submits that the Moving Parties did not disclose their motion materials to MPAC as required by the Board’s letter dated September 26, 2019. However, she did not seek consequences for that failure to disclose.
Background
6Rule 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:
- 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.
7Section 39.1 of the Assessment Act, R.S.O. 1990, c. A.31, as amended (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:
Any matter that could form the basis of an appeal under subsection 40 (1).
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.
8Section 40.(3) of the Act provides:
- (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.
9Mr. Hamilton submitted a notarized letter dated August 27, 2019 in which he states:
a. He and the Orrs purchased the Property on June 6, 2011.
b. The Property is assessed in both the commercial and residential taxation classes.
c. The commercial space has been vacant since the purchase date and the residential portion has been vacant since the summer of 2013.
d. The Property became fully vacant because the Township’s building inspector deemed the property to be in disrepair and unsafe.
e. The Property remained unoccupied and was demolished in October 2017. It has been a vacant lot since that time.
10In an email to this Board dated September 13, 2019, Mr. Hamilton states that in August 2019 he met with the municipal counsel to discuss redeveloping the Property and discovered that the Property’s taxes reflect a value as though the building had not been demolished. In preparing for