Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: January 03, 2024
Assessed Person(s): Richard Robitaille; Denise Robitaille
Appellant(s): Richard Robitaille
Respondent(s): Municipal Property Assessment Corporation Region 29
Respondent(s): City of Timmins
Property Location(s): 200 Quartz Avenue
Municipality(ies): City of Timmins
Roll Number(s): 5627-050-054-02515-0000
Appeal Number(s): 3509171 and 3514174
Taxation Year(s): 2022 and 2023
Hearing Event No.: 781294
Legislative Authority: Sections 34 and 40 of the Assessment Act, R.S.O. 1990, c. A.31
APPEARANCES:
| Parties | Counsel/Representative* |
|---|---|
| Richard Robitaille | Self-represented |
| Municipal Property Assessment Corporation | Ted Picard |
| City of Timmins | David Campbell |
HEARD: September 14, 2023 by video conference
ADJUDICATOR(S): Pierre R. Lavigne, Member; Leo Demarce, Member
DECISION
OVERVIEW
1The Appellant appeals the correctness of the current value of a supplementary property tax assessment made for the 2022 taxation year to add the value of a newly occupied residential dwelling at 200 Quartz Avenue in the City of Timmins. Pursuant to s. 40(26) of the Assessment Act, R.S.O. 1990, c. A.31 (the “Act”), a further appeal of the assessment was deemed for the taxation year 2023. The principal issues are the correct 2016 market value of the residential dwelling and whether any equitable adjustment should be made to this value.
Background
2The Appellant purchased the subject property, a vacant unserviced lot, in 2013 for $30,000. This lot was assessed at a 2016 value of $30,000 for the 2022 taxation year. This assessment was not appealed.
3In April 2022 the Appellant commenced residential use of the substantially completed dwelling. A supplementary assessment of $448,500 was made for the completed structure with an effective date of April 15, 2022. The assessment for both the land and building was $476,000 for the 2023 taxation year. This was reduced to $465,000 as a result of the request for reconsideration process.
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