Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: March 13, 2020
Assessed Person(s): 130 Bloor Creif Inc.; 101 Bloor Creif Inc.
Appellant(s): 130 Bloor Creif Inc., c/o Bentall Kennedy (Canada); 101 Bloor Creif Inc., c/o Bentall Kennedy (Canada)
Respondent(s): Municipal Property Assessment Corporation Region 09
Respondent(s): City of Toronto
Respondent(s): Other Property Owners/Tenants - See Attachment 1
Property Location(s): 130 Bloor Street West; 101 Bloor Street West
Municipality(ies): City of Toronto
Roll Number(s): 1904-052-050-01951-0000; 1904-068-590-00701-0000
Appeal Number(s): 3245355, 3298761 and 3351595; 3245358, 3295190 and 3350784
Taxation Year(s): 2017, 2018 and 2019
Hearing Event No.: 729478
Legislative Authority: Section 53(5) of the Assessment Act, R.S.O. 1990, c. A.31
Parties
Counsel*/Representative
130 Bloor Creif Inc.
101 Bloor Creif Inc.
Philip Sanford
Municipal Property Assessment Corporation
Donald Mitchell*
City of Toronto
Paola Romano
REQUEST FOR: An Order for Disclosure
HEARD: March 6, 2020 in writing
ADJUDICATOR: Dirk VanderBent, Vice-Chair
ORDER
REASONS
Background
1130 Bloor Creif Inc. and 101 Bloor Creif Inc. (the “Appellant”), requests that the Board issue an order that the Municipal Property Assessment Corporation (“MPAC”) disclose documents with respect to properties not under appeal in this appeal proceeding (“Other Properties”), pursuant to Rule 45 of the Board’s Rules of Practice and Procedure and s. 53(5) of the Assessment Act, R.S.O. 1990, c A.31 (“Act”). These Other Properties are listed in Attachment 1 to this Order. The requested documents are listed in Attachment 2 to this Order (“Requested Documents”).
2Notice was served on each of the owners/tenants of the Other Properties (“Other Property Owners”) with respect to disclosure of information relating to their property(ies). The Other Property Owners were given notice that they must notify the Requesting Party in writing within 14 days of service of the notice of any objection, failing which, the Board would decide the request.
3In response to the notice, several of the Other Property Owners indicated that they did not consent to the requested disclosure. Consequently, the Board scheduled a written Motion to adjudicate the disclosure request, directing that these Other Property Owners be added as respondents to the Motion, and that they serve and file their response on or before February 28, 2020.
4The Board has not received a response from any of the Other Property Owners indicating that they oppose the Appellant’s disclosure request. The other parties to this appeal proceeding have earlier indicated that they also do not oppose this request. Consequently, the Appellant’s Motion is unopposed. For this reason, the Board grants the request as set out in the Order.
ORDER
5Subject to the terms imposed by MPAC pursuant to its authority under s. 53(5) of the Act, MPAC is required to disclose the Requested Documents to the parties in this appeal proceeding.
“Dirk VanderBent”
DIRK VANDERBENT
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
ATTACHMENT 1
LIST OF OTHER PROPERTIES
Municipal Address
Assessment Roll Number
110 BLOOR ST W
1904 052 050 01200
78 YORKVILLE AVE
1904 052 290 04473
17 PRINCE ARTHUR AVE
1904 052 080 01500
11 BLOOR ST W
1904 068 560 01100
1 BLOOR ST W
1904 068 560 01200
285 SPADINA AVE
1904 065 520 00100
360 DUFFERIN ST
1904 021 350 02700
156 JOHN ST
1904 062 550 02700
469 BLOOR ST W
1904 067 410 03800
150 BLOOR ST W
1904 052 050 02100
ATTACHMENT 2
LIST OF REQUESTED DOCUMENTS
All relevant information in MPAC’s possession, considered in arriving at the value of each of the Properties for the 2016 base year valuation, and/or considered in arriving at the position taken in MPAC’s Responses to the Moving Parties/Appellants’ Statements of Issues. This information includes, but is not limited to, rent rolls, lease summaries, leases, financial statements, information relating to expenses and vacancy and valuations supplied to MPAC by taxpayers, but does not include any document subject to a claim of privilege;
The full MPAC study of rents for retail uses which forms a part of the valuation of 101 Bloor Street West and 130 Bloor Street West (collectively, the “Subject Properties”) in the 2016 base year and/or considered in forming the position taken respecting rents for retail uses in MPAC’s Responses to the Moving Parties/Appellants’ Statements of Issues. This information includes all documents or other information in MPAC’s possession considered or reviewed, along with any document or documents containing an analysis of the information considered in reaching valuation conclusions on the subject of rents for retail uses;
The capitalization rate studies utilized by MPAC in valuing every element of the Subject Properties and/or considered in forming the position taken respecting capitalization rates in MPAC’s Responses to the Moving Parties/Appellants’ Statements of Issues, and the capitalization rate study or studies utilized in the valuation of each of the identified Properties, including all relevant information of any kind or nature whatsoever in the hands of MPAC which was relied on in deriving the capitalization rates;
Any document which addresses the basis for the differing capitalization rates applied among the Subject Properties and the Properties;
All studies undertaken by MPAC in connection with the allowances for vacancies and unrecoverable expenses used in the valuation of the Subject Properties and the Properties, and/or considered in arriving at the position taken in MPAC’s Responses to the Moving Parties/Appellants’ Statements of Issues, including but not limited to all material and documents in MPAC’s possession relating to those studies including all vacancy applications filed in connection with the Properties for the years 2014, 2015 and 2016.