Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: May 6, 2021
FILE NO.: DM 2021M08
Assessed Person(s): Helen Giannini
Appellant(s): Helen Giannini
Respondent(s): Municipal Property Assessment Corporation Region 19
Respondent(s): City of Hamilton
Property Location(s): 248 Beach Boulevard
Municipality(ies): City of Hamilton
Roll Number(s): 2518-050-511-01690-0000
Taxation Year(s): 2020
Hearing Event No.: 743165
Legislative Authority: Section 40 of the Assessment Act, R.S.O. 1990, c. A.31
| Parties | Counsel*/Representative |
|---|---|
| Helen Giannini | Self-represented |
| Municipal Property Assessment Corporation | No one appeared |
| City of Hamilton | No one appeared |
REQUEST FOR: Late Appeal(s)
HEARD: April 27, 2021 in writing
ADJUDICATOR(S): Joanne Laws, Member
MOTION DECISION
OVERVIEW
1Helen Giannini (the “Moving Party”) is the owner of 248 Beach Boulevard (the “Subject Property”). She is seeking permission from the Assessment Review Board (the “Board”) to file a late appeal for the 2020 taxation year pursuant to Rule 26 of the Board’s Rules of Practice and Procedure (“Rules”).
2The Municipal Property Assessment Corporation (“MPAC”) opposes the motion for a late appeal.
3The City of Hamilton did not respond to the motion.
Result
4For the reasons outlined below, the Motion is denied.
BACKGROUND
5The evidence before me consists of the Moving Party’s affidavit affirmed on January 22, 2021 and the affidavit of Rachel Lethbridge, a Case Management Analysis for MPAC affirmed on April 8, 2021.
6The Moving Party’s affidavit evidence is that she purchased the Subject Property, a vacant lot, on September 30, 2020 and first became aware that it was assessed in the commercial vacant land property class on that date.
7The Moving Party’s affidavit evidence is that the Subject Property is zoned for residential and commercial use, that she intends to build a residential building on the land and to use the land for residential purposes. Although it is not specifically set out in the Moving Party’s affidavit or supporting documents, it appears she is seeking a change in classification from the commercial to residential property class. The assessed value of the land was not raised.
8Properties assessed in the commercial property class are not required to file a Request for Reconsideration (“RfR”) before filing an appeal (see s. 39 and 40(3) of the Act) but may choose to do so. Had the Moving Party intended to file a RfR, the deadline for the 2020 taxation year was September 30, 2020. She submitted a copy of a request to extend the time to file an RfR dated November 18, 2020. I received no evidence that the request was filed or, if filed, the results of the request.
9On February 1, 2021 the Moving Party filed a request to make a late appeal pursuant to Rule 26 of the Board’s Rules.
10Rule 26 of the Board’s Rules sets out the Board’s authority to accept a late appeal. It provides that:
- The Board may accept an appeal received after the time set out in the Assessment Act only if the appellant satisfies the Board, by way of affidavit evidence, that:
(a) the appeal was sent within the time set out in the Assessment Act; or
(b) the appellant is a person entitled to receive a notice of assessment who did not receive notice and filed the appeal with the Board within 30 days of becoming aware of the assessment or classification that is the subject of the appeal.
ISSUES
11Has the Moving Party satisfied the Board that she meets the requirements of either Rule 26(a) or 26(b)?
ANALYSIS
Rule 26(a)
12Rule 26(a) provides that the Board may accept an appeal received after the time set in the Assessment Act, R.S.O. 1990, c. A.31 (“Act”) only if the Appellant satisfies the Board that the appeal was sent within the time set out in the Act. Pursuant to s. 40.(6) the deadline for the 2020 taxation year was March 31st of the taxation year. MPAC’s evidence is that the 2020 deadline was extended to September 30, 2020 (s. 40(7)). The Moving Party did not provide evidence that she sent the appeal within the time prescribed in the Act and, therefore, does not satisfy the criteria for this Board to accept a late appeal in accordance with Rule 26(a).
Rule 26(b)
13Rule 26(b) provides three requirements for filing a late appeal: that the person is entitled to receive the notice of assessment (“notice”), that the person did not receive the notice and that the person filed an appeal within 30 days of becoming aware of the assessment or classification that would be the subject of the appeal.
14The first requirement is that the Moving Party is a person entitled to receive a notice. Notices are generally issued in November preceding the taxation year.
15The onus is on the Moving Party to establish that notice was not received. The Moving Party submitted no evidence on this point, only that she became aware of the commercial land classification on or about September 30, 2020 the date she purchased the Subject Property.
16MPAC’s evidence and arguments reference the 2021 taxation year notice, not 2020, therefore, does not assist me.
17The Moving Party failed to establish that she was a person entitled to receive the notice. Because she is not a person entitled to receive the notice, it is not relevant to establish that she did not receive the notice.
18Accordingly, I find that the first and second tests have not been met.
19Had she met the first and second tests, the Moving Party did not meet the third test because she did not file an appeal “within 30 days of becoming aware of the assessment or classification that is the subject of the appeal.” The period between first becoming aware of the classification was September 30, 2020 and the date she filed the request for a late appeal was February 1, 2021. This period exceeds the 30-day time limit.
CONCLUSION
20The Moving Party cannot file a late appeal for the 2020 taxation year because the mandatory requirements of Rule 26 have not been met.
ORDER
21The Motion to file a late appeal is denied.
"Joanne Laws"
JOANNE LAWS
MEMBER
Assessment Review Board
Website: www.tribunalsontario.ca/arb
Telephone: 416-212-6349 Toll Free: 1-866-448-2248```