Tribunals Ontario / Tribunaux décisionnels Ontario
Assessment Review Board / Commission de révision de l’évaluation foncière
ISSUE DATE: February 14, 2024
FILE NO.: WR 185705
Assessed Person(s): Maple Lodge Farms Ltd.
Appellant(s): City of Brampton; Maple Lodge Farms Ltd.
Respondent(s): Municipal Property Assessment Corporation Region 15
Respondent(s): City of Brampton; Maple Lodge Farms Ltd.
Property Location(s): 8301 Winston Churchill Boulevard; 8217 Winston Churchill Boulevard
Municipality(ies): City of Brampton
Roll Number(s): 2110-080-012-08400-0000; 2110-080-012-08405-0000
Appeal Number(s): 3438004, 3488938, 3512837, 3266019, 3320261, 3359922, 3405583, 3438005, 3444842, 3488937, 3489027, 3512888, 3512785
Taxation Year(s): 2017 to 2023
Hearing Event No.: 778923
Legislative Authority: Section 40 of the Assessment Act, R.S.O. 1990, c. A.31
APPEARANCES:
| Parties | Counsel |
|---|---|
| Maple Lodge Farms Ltd. | Sarah Turney and Anna Lu |
| Municipal Property Assessment Corporation | Melissa VanBerkum |
| City of Brampton | John O’Kane |
HEARD: In writing further to Interim Decision ID 184943 with submissions received February 5, 2024
ADJUDICATOR(S): Carly Stringer, Member
DECISION
OVERVIEW
1This Decision follows Interim Decision ID 184943 issued by the Assessment Review Board (the “Board”) on December 21, 2023 relating to the assessments of 8217 and 8301 Winston Churchill Boulevard in the City of Brampton (“8217” and “8301” respectively) see: Maple Lodge Farms Ltd. v Brampton (City), 2023 CanLII 123267 (ON ARB).
2In that Interim Decision, the Board found that:
a. A rate of $401,101.61 per acre applies to the non-farmed land for all taxation years under appeal for 8301 and 8217.
b. A rate of $16,626 per acre applies to 8.66 acres of farmed land on 8217 for the 2017 to 2020 taxation years, and to 6.65 acres of farmed land on 8217 for the 2021 to 2023 taxation years.
c. The reproduction cost new for the buildings at 8301 is $32,875,599 and 14% functional obsolescence should be applied.
d. No equitable adjustments are required.
3With respect to the current value assessment of 8301, the parties did not provide submissions regarding apportionment. Therefore, the Board ordered the parties to confer regarding the Board’s findings above, and advise the Board within 45 days of the issuance of the Interim Decision regarding their position(s) on current value and apportionment for 8301 for all taxation years under appeal.
4With respect to the current value assessment of 8217, the parties did not make submissions regarding the value of the residences located on 8217 and apportionment. The parties were directed to confer regarding the Board’s findings outlined and advise the Board within 45 days of the issuance of the Interim Decision of their position(s) on current value and apportionment for 8217 for all taxation years under appeal.
5On February 5, 2024, the Board was advised that the parties agree to current values and apportionment, which is captured in the Board’s Order below.
ORDER
6The Board orders that the current values and apportionments in relation to 8217 and 8301 are revised in accordance with Schedules A and B attached hereto.
"Carly Stringer"
CARLY STRINGER MEMBER Assessment Review Board Website: www.tribunalsontario.ca/arb
SCHEDULE A – WR 185705
8301 Winston Churchill Blvd (Roll No. 2110 080 012 08400-0000)
| Appeal | Sec. | Effective Date | Commercial (Full) From | Commercial (Full) To | Large Industrial (Full) From | Large Industrial (Full) To | New Apportionment From | New Apportionment To | New Apportionment From | New Apportionment To | TOTAL From | TOTAL To |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 3438004 | 40 | 1-Jan-21 | $20,800 | $20,800 | $42, 239, 200 | $43,320,494 | CT | CT | LT | LT | $42,260,000 | $43,341,294 |
| 3488938 | 40 | 1-Jan-22 | $20,800 | $20,800 | $42, 239, 200 | $43,320,494 | CT | CT | LT | LT | $42,260,000 | $43,341,294 |
| 3512837 | 40 | 1-Jan-23 | $20,800 | $20,800 | $42, 239, 200 | $43,320,494 | CT | CT | LT | LT | $42,260,000 | $43,341,294 |
SCHEDULE B – WR 185705
8217 Winston Churchill Blvd (Roll No. 2110 080 012 08405 0000)
| Appeal | Sec. | Effective Date | Residential (Full) From | Residential (Full) To | Commercial (Full) From | Commercial (Full) To | New Apportionment From | New Apportionment To | New Apportionment From | New Apportionment To | TOTAL From | TOTAL To |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 3266019 | 40 | 1-Jan-17 | $4,933,800 | $2,888,627 | $21,363,200 | $10,392,543 | RT | RT | CT | IT | $26,297,000 | $13,281,170 |
| 3320261 | 40 | 1-Jan-18 | $4,933,800 | $2,888,627 | $21,363,200 | $10,392,543 | RT | RT | CT | IT | $26,297,000 | $13,281,170 |
| 3359922 | 40 | 1-Jan-19 | $4,933,800 | $2,716,153 | $21,363,200 | $10,392,543 | RT | RT | CT | LT | $26,297,000 | $13,108,696 |
| 3405583 | 40 | 1-Jan-20 | $4,909,000 | $2,716,153 | $21,156,000 | $10,392,543 | RT | RT | CT | LT | $26,065,000 | $13,108,696 |
| 3444842 | 40 | 1-Jan-21 | $4,909,000 | $2,682,735 | $21,156,000 | $11,198,757 | RT | RT | CT | LT | $26,065,000 | $13,881,492 |
| 3438005 | 40 | 1-Jan-21 | $4,909,000 | $2,682,735 | $21,156,000 | $11,198,757 | RT | RT | CT | LT | $26,065,000 | $13,881,492 |
| 3488937 | 40 | 1-Jan-22 | $4,909,000 | $2,682,735 | $21,156,000 | $11,198,757 | RT | RT | CT | LT | $26,065,000 | $13,881,492 |
| 3489027 | 40 | 1-Jan-22 | $4,909,000 | $2,682,735 | $21,156,000 | $11,198,757 | RT | RT | CT | LT | $26,065,000 | $13,881,492 |
| 3512888 | 40 | 1-Jan-23 | $4,909,000 | $2,682,735 | $21,156,000 | $11,198,757 | RT | RT | CT | LT | $26,065,000 | $13,881,492 |
| 3512785 | 40 | 1-Jan-23 | $4,909,000 | $2,682,735 | $21,156,000 | $11,198,757 | RT | RT | CT | LT | $26,065,000 | $13,881,492 |