Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: February 8, 2019
Assessed Person(s): Leo Machado, Lorna Machado
Appellant(s): Leo Machado, Lorna Machado
Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 15
Respondent(s): City of Brampton
Property Location(s): 213 Van Scott Drive
Municipality(ies): City of Brampton
Roll Number(s): 2110-060-001-38012-0000
Appeal Number(s): 3322298
Taxation Year(s): 2018
Hearing Event No.: 709370
Legislative Authority: Section 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended
Heard: January 10, 2019 by telephone conference call
APPEARANCES:
| Parties | Representative |
|---|---|
| Leo Machado, Lorna Machado | Self-represented |
| MPAC | Faissal Hussain |
| City of Brampton | James Lee |
DECISION OF THE BOARD DELIVERED BY JOANNE LAWS
Background
1Lorna Machado and Leo Machado are the owners of 213 Van Scott Drive in the City of Brampton (the “Subject Property”), which is a single family detached two-storey home.
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, MPAC is required to assess this value as of the valuation date, January 1, 2016 (“current value”).
3MPAC has determined that the current value of the Subject Property is $624,000 but has returned an assessment of $578,000 and has not given notice that it is seeking an increase.
4The Appellants have filed an appeal for the 2018 taxation year with the Assessment Review Board (the “Board”). It is the Appellants’ position that MPAC’s assessment of current value is too high and that the correct current value is $520,000.
5Pursuant to s. 40(11) of the Act, the City of Brampton (the “City”) is a party to this proceeding. It is the Municipality’s position that the correct current value is $643,000. On October 31, 2018 the City gave notice in writing to all parties and to the Board that, pursuant to Rule 40 of the Board’s Rules of Practice and Procedure (the “Rules”), it is seeking an increase in the Assessment from $578,000 to $643,000.
6Section 44(3)(b) of the Act, directs the Board to reduce the current value of the Subject Property if similar lands in the vicinity have been assessed at a lower value (“equitable reduction”). The purpose of this provision is to fairly distribute of the municipal tax burden according to the value of the property possessed by each ratepayer. The Appellants took no position on the issue of equity however both MPAC and the City took the position that and equitable reduction is not warranted.
7At the completion of the hearing, I reserved my decision. For the reasons that follow, I find that for the 2018 taxation year, the current value of the Subject Property is $578,000. Accordingly, I am confirming the returned assessment of $578,000. Pursuant to s. 44(3)(b) of the Act, an equitable reduction of this value is not required.
Relevant Legislation and Rules
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