Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE:
February 05, 2019
FILE NO.:
WR 156994A
AMENDED DECISION ISSUED ON: July 22, 2019
Assessed Person(s):
Linda Elizabeth Tranter and James Jamal Charles Kafieh
Appellant(s):
Linda Elizabeth Tranter and James Jamal Charles Kafief
Respondent(s):
Municipal Property Assessment Corporation (“MPAC”) Region 02
Respondent(s):
Township of Tay Valley
Property Location(s):
436 Lakewood Road
Municipality(ies):
Township of Tay Valley
Roll Number(s):
0911-911-010-25707-0000
Appeal Number(s):
3243175 and 3288913
Taxation Year(s):
2017 and 2018
Hearing Event No.
703564
Legislative Authority:
Section 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended
Heard:
November 2, 2018 in Tay Valley, Ontario
APPEARANCES:
Parties
Representative
Linda Elizabeth Tranter and James Jamal Charles Kafieh
Self-represented
MPAC
Lincoln Pearce
Township of Tay Valley
No one appeared
DECISION OF THE BOARD DELIVERED BY PIERRE R. LAVIGNE AND ANTHONY LaREGINA
Amended pursuant to Rule 114 of the Assessment Review Board’s Rules of Practice and Procedure, effective April 1, 2017
Background
1Linda Elizabeth Tranter and James Jamal Charles Kafieh (the “Appellants”) are the owners of 436 Lakewood Road (the “subject property”) located in the Township of Tay Valley (Lanark County) (the “Township”), which is a 2.72 acre parcel of land classified as residential single-family detached. The subject property has a total actual frontage of 217.04 feet and an actual depth of 274.53 feet.
2The subject property is situated in Burgess Woods, an area of approximately 400 acres of mixed forest, out of which were subdivided 70 lots of varying dimensions and size, leaving approximately 200 acres in a natural state for restricted recreational purposes. This 200 acres, referred to as the “common lands” are co-owned by each of the owners of the 70 lots.
3Restrictive covenants on the title of each lot compel purchasers to acquire this 1/70th interest in the common lands. The purchasers acquire their lot and the 1/70th interest in the common lands for a single undivided price.
4The subject property has a residence with an actual and effective year built of 1990 and quality of construction of 6.5. The residence has a total building area of 2,422 square feet (“sq. ft.”) with 1,392 sq. ft. on the main level and 1,030 sq. ft. on the second level. The basement has a total building area of 1,427 sq. ft. with no finished space. The residence has three bedrooms, two and a half baths, air conditioning, forced air heating, and is listed as average condition. The subject property also has an attached garage with 473 sq. ft. of building area and a 433 sq. ft. shed, both built in 1990.
5Pursuant 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, MPAC is required to assess this value as of the valuation date, January 1, 2016 (“current value”).
6MPAC’s has assessed the current value of the subject property at $404,000 for both the 2017 and 2018