Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: April 18, 2019
FILE NO.: DM 2019M21
Moving Party(ies): Paul Black
Respondent(s): Municipal Property Assessment Corporation (“MPAC”), Region 7
Respondent(s): Township of Cavan Monaghan
Property Location(s): 1957 Cathcart Crescent
Municipality(ies): Township of Cavan Monaghan
Roll Number(s): 1509-010-040-26200-0000
Taxation Year(s): 2017
Hearing Event No.: 712678
Legislative Authority: Rule 26(b) of the Assessment Review Board Rules of Practice and Procedure
Heard: April 12, 2019 by written submission
Parties
Counsel+/Representative
Submissions
Paul Black
Self-represented
Moving Party
MPAC
Not Received
Township of Cavan Monaghan
Not Received
DISPOSITION OF THE BOARD DELIVERED BY SCOTT McANSH
1Paul Black seeks permission from this Assessment Review Board (this “Board”) to file an appeal after time set in the Assessment Act, R.S.O. 1990, c. A.31 (the “Act”). He says that the deadline was missed because MPAC sent the assessment notice to the wrong address and this Board’s email extending his request for reconsideration deadline was never received. Neither MPAC, nor the Township of Cavan Monaghan, filed any material in this motion.
2I find that this Board has no authority to again extend the time for Mr. Black to file a request for reconsideration. The Act prohibits appeals of residential property assessment from coming to this Board, without a request for reconsideration. Mr. Black’s application to file an appeal of the 2017 assessment of his property located at 1957 Cathcart Crescent is denied.
Background
3Mr. Black took out a permit to construct a residential detached home at 1957 Cathcart Crescent in December 2016. The house was not ready for occupancy until July 2017 and he moved into the home on July 15, 2017. Mr. Black says that he was not assigned a mailing address until he moved into the house and that MPAC’s assessment notices were, therefore, not delivered. He does not say when he became aware of the notices.
4Mr. Black applied to this Board over a year after he moved into the house, on July 19, 2018, to extend the time for him to file a request for reconsideration of the 2017 assessment of his property. This Board responded by email the next day, on July 20, 2018, granting him an extension of time to August 3, 2018.
5Mr. Black swore an affidavit on September 5, 2018 stating that he did not receive this Board’s July 20, 2018 email. This Board sent another email, on September 6, 2018, granting a further extension of time for Mr. Black to file a request for reconsideration of the 2017 assessment. He was given until September 14, 2018. He does not explain why that deadline was not complied with.
Law
6This Board has a common law power to accept appeals after the time set in the Act. That common law power has been codified in Rule 26(b) of this Board’s Rules of Practice and Procedure. However, as this Board noted in Messina v Municipal Property Assessment Corporation, Region 09, 2018 CanLII 78265 (ON ARB), at paragraph 6, “for residential appeals, the Legislature has removed the right to appeal to this Board if a person does not file a timely request for reconsideration. The Board’s late appeal process, set out in Rule 26(b), cannot alter that legislated requirement.”
7This is a residential property and subsection 40(3) makes a request for reconsideration to MPAC a mandatory precondition of filing. That requirement can only be altered by this Board pursuant to subsection 40(4). This Board has already done that twice, in its July 20, 2018 email and again in its September 6, 2018 email. There is no compelling reason to consider granting a third extension. However, even if I were inclined to consider an extension of time, subsection 40(4) is limited to when “an application by the person during the taxation year.” The taxation year that Mr. Black seeks to appeal is 2017. This application was made in 2019. That is not an application made during the taxation year. I therefore have no legal authority to extend the time.
CONCLUSION
8Rule 26(b) has no application to residential property due to the mandatory requirement that a request for reconsideration be filed. This Board has already extended the time for Mr. Black to file a request for reconsideration twice. I have no authority to grant a further extension of time. Mr. Black’s application is dismissed.
“Scott McAnsh”
SCOTT McANSH
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```