Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: May 04, 2023
Assessed Person(s): Christopher Slack
Appellant(s): Christopher Slack
Respondent(s): Municipal Property Assessment Corporation Region 05
Respondent(s): City of Kingston
Property Location(s): 2817 Perth Road
Municipality(ies): City of Kingston
Roll Number(s): 1011-080-260-02400-0000
Appeal Number(s): 3502465 and 3511847
Taxation Year(s): 2022 and 2023
Hearing Event No.: 779289
Legislative Authority: Section 40 of the Assessment Act, R.S.O. 1990, c. A.31
APPEARANCES:
Parties
Representative
Christopher Slack
Self-represented
Municipal Property Assessment Corporation
Ryan Edwards
City of Kingston
No one appeared
HEARD: April 12, 2023 by telephone conference call
ADJUDICATOR(S): Carly Stringer, Member Paul Brennan, Member
INTERIM DECISION
OVERVIEW
Background
1Christopher Slack (the “Appellant”) owns the property at 2817 Perth Road in the City of Kingston (the “Subject Property”). He has appealed the Subject Property’s assessment for the 2022 taxation year pursuant to s. 40 of the Assessment Act, R.S.O. 1990, c. A.31 (the “Act”). Pursuant to s. 40(6) of the Act, the Assessment Review Board (the “Board”) has deemed an appeal for the 2023 taxation year (the 2022 and 2023 appeals together, the “Subject Appeals”).
2The Subject Property was assessed at $428,000 for the relevant taxation years. This value was apportioned with $121,500 as Conservation Lands and $306,500 in the Residential property class.
3The Municipal Property Assessment Corporation (“MPAC”) is responding to the Subject Appeals. MPAC’s position is that the assessment of the Subject Property should be reduced to $368,000 and that the Subject Property is properly classified as Residential and Conservation Lands.
4The Appellant agrees that the assessed value should be $368,000. However, the Appellant argues that the Subject Property should be classified in the Farm property class.
5The City of Kingston did not provide submissions, nor did it appear at the hearing.
Areas of Agreement
6MPAC and the Appellant agree that the Current Value Assessment (“CVA”) of the Subject Property for the relevant taxation years is $368,000.
Preliminary Matters - Jurisdiction of the Board
Valuation as Farm Lands vs. Classification in the Farm Property Class
7When an appeal raises an issue as to whether land should be included in the Farm property class, s. 31 of O. Reg. 282/98 prescribes the Board’s role:
- The following apply with respect to an appeal under [subsection 40 (1)](https://www.canlii.org/en/on/laws/stat/rso-199