Tribunals Ontario
Assessment Review Board
ISSUE DATE: October 04, 2023 FILE NO.: DM 2023M03
Assessed Person(s): Regal Crest Investment Limited Appellant(s): Regal Crest Investment Limited Respondent(s): Municipal Property Assessment Corporation Region 19 Respondent(s): City of Hamilton
Property Location(s): 602-604 Upper James Street Municipality(ies): City of Hamilton Roll Number(s): 2518-080-912-01030-0000 Taxation Year(s): 2016 to 2019 Hearing Event No.: 781470
Legislative Authority: Section 40.1 of the Assessment Act, R.S.O. 1990, c. A.31
Parties and Representatives
Regal Crest Investment Limited Jonas Perov
Municipal Property Assessment Corporation Daniel Leduc
City of Hamilton Submissions not received
REQUEST FOR: An order extending the time for bringing appeals and directing the assessment corporation to be the appellant pursuant to s. 40.1(b) of the Assessment Act
HEARD: September 7, 2023 in writing
ADJUDICATOR(S): Carly Stringer, Member
MOTION DECISION
OVERVIEW
Background
1Regal Crest Investments Limited (the “Property Owner”) is asking the Assessment Review Board (the “Board”) for an extension of time to bring assessment appeals for the 2016 to 2019 taxation years for 602-604 Upper James Street in the City of Hamilton, Ontario (the “Subject Property”) pursuant to s. 40.1(b) of the Assessment Act, R.S.O. 1990, c.A.31 (the “Act”).
2The Property Owner argues that there are palpable errors in the assessment roll and the Board should extend the time for bringing these appeals. The alleged error is that the Municipal Property Assessment Corporation (“MPAC”) issued an omitted assessment for an unfinished and unusable space with no windows, no electrical wiring, no plumbing, no heating, no insultation and no interior walls.
3MPAC consents to the request and did not provide further submissions. The City of Hamilton takes no position and did not provide submissions.
Result
4For the reasons that follow, the Board grants the request; extends the time for bringing appeals relating to the assessment of the Subject Property for the 2016 to 2019 taxation years; and directs MPAC to be the Appellant.
ISSUES
5The Act has a framework that permits the Board to extend statutory deadlines for bringing assessment appeals where it appears there are palpable errors in the assessment roll. The applicable statutory framework is set out in s. 40.1 of the Act:
40.1 Correction of errors. – If it appears that there are palpable errors in the assessment roll,
(a) if no alteration of assessed values or classification of land is involved, the Board may correct the roll; and
(b) if alteration of assessed values or classification of land is involved, the Board may extend the time for bringing the appeals and direct the assessment corporation to be the appellant.
6The error alleged by the Property Owner engage s. 40(b) of the Act, as it would involve alteration of assessed value. Therefore, there are two issues the Board must decide:
- Does it appear that there are palpable errors in the assessment roll for the applicable taxation years?
- If the answer to Issue 1 is “yes”, should the Board extend time for bringing appeals for the applicable taxation years?
ANALYSIS
Issue 1 - Does it appear that there are palpable errors in the assessment roll for the applicable taxation years?
Applicable Law
7The first step of the analysis requires that