Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: March 14, 2019
Assessed Person(s)/Appellant(s): Raymond Joseph McDonald
Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 28
Respondent(s): Municipality of West Nipissing
Property Location(s): 109 North and South Road
Municipality(ies): Municipality of West Nipissing
Roll Number(s): 4852-110-001-11520-0000
Appeal Number(s): 3266266 and 3314189
Taxation Year(s): 2017 and 2018
Hearing Event No. 703690
Legislative Authority: Section 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended
Heard: September 17, 2018 in Sturgeon Falls, Ontario
APPEARANCES:
| Parties | Representative |
|---|---|
| Raymond McDonald | Self-represented |
| MPAC | Blair Adams |
| Municipality of West Nipissing | No one appeared |
DECISION OF THE BOARD DELIVERED BY LESLIE FLEMMING
Background
1Raymond McDonald (the “Appellant”) is the owner of 7.28 acres of land at 109 North & South Road, (the “Subject Property”) in the Municipality of West Nipissing (“West Nipissing”). This property is classified as “farm with residence—with or without secondary structures; with farm outbuildings”. According to MPAC, the farm features three acres of Class 4 farmland and 4.28 acres of Class 6 farmland, all of which is wooded. The farm is situated in an area formerly known as the Township of Kirkpatrick in West Nipissing.
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 MPAC is required to assess this value as of the valuation date, January 1, 2016. The general reassessment for this farm property was returned in the amount of $148,000 for the 2017 taxation year and $175,000 for the 2018 taxation year. The apportionment of the current value is set out below.
3Mr. McDonald appeals these values on the ground that they are not representative of the true, significantly lower, value that would be more appropriate for these lands. Mr. McDonald did not recommend a current value, but instead stated that the current value proposed by MPAC is almost a 200% increase on the farm land and a 75% increase in the value of the home in just three years. He doesn’t believe that this is fair, and stated that he feels “victimized” by MPAC.
4Pursuant to s. 40(11) of the Act, West Nipissing is a party to this proceeding. However, West Nipissing did not advise the Board of its position on the issues raised in these appeals, and no one appeared at the hearing on its behalf.
Relevant Legislation
5Current value means, in relation to land, the amount of money the fee simple, if unencumbered, would sell for in an arm’s length transaction between a willing seller and a willing buyer. Assessment must be based on current value.
6Section 40(17) states “For 2009 and subsequent taxation years, where value is