Jewish Russian Community Centre v. Municipal Property Assessment Corporation Region 09, 2024 CanLII 7664

Tribunals Ontario

Tribunaux décisionnels Ontario

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE:

February 02, 2024

FILE NO.:

WR 185701

Assessed Person(s):

1584720 Ontario Ltd.

Appellant(s):

Jewish Russian Community Centre

Respondent(s):

Municipal Property Assessment Corporation Region 09

Respondent(s):

City of Toronto

Property Location(s):

0 Church Avenue; 17 Church Avenue

Municipality(ies):

City of Toronto

Roll Number(s):

1908-093-150-00800-0000; 1908-093-150-00900-0000

Appeal Number(s):

3485917, 3512319, 3485918, and 3512244

Taxation Year(s):

2022 and 2023

Hearing Event No.:

782673

Legislative Authority:

Section 40 of the Assessment Act, R.S.O. 1990, c. A.31

APPEARANCES:

Parties

Representative

Jewish Russian Community Centre

Rabbi Yisroel Zaltzman

1584720 Ontario Ltd.

No one appeared

Municipal Property Assessment Corporation

Felicia Nacini and Zoe Moraitis

City of Toronto

No one appeared

HEARD:

November 1, 2023 by telephone conference call with a further submission received from the parties on January 31, 2024.

ADJUDICATOR(S):

Subuola Awoleri, Member

DECISION

OVERVIEW

1The Jewish Russian Community Centre (“JRCC” - the “Appellant”) leased 17 Church Avenue (“Subject Property A” – a detached bungalow) and 0 Church Avenue (“Subject Property B” – a surface parking lot used in conjunction with another property) from the Sub-Landlord, Hanahreum Mart Inc. (“H-Mart”), who leased it from the owner, 1584720 Ontario Ltd. (the “Assessed Person”).

2The Appellant appealed the 2022 classification of the Subject Properties to the Assessment Review Board (the “Board”) under s. 40 of the Assessment Act, R.S.O. 1990, c. A.31 (the “Act”) on the ground that the classification is incorrect. The Appellant argued that Subject Property “A” and portions of Subject Property “B”, used by the Appellant should be classified in the residential property class, and not in the commercial property class, since they are both being used for residential purposes. The Appellant is deemed to have brought the same appeals in respect of the 2023 taxation year, pursuant to s. 40(26) of the Act.

3The Municipal Property Assessment Corporation (“MPAC”) argued that the current use of Subject Property “A” is as a place of worship (Synagogue) and Subject Property “B”, being used by the Synagogue and another commercial entity, H-Mart, qualifies both properties to be in the commercial property class. MPAC requested the Board confirm the returned classification of the Subject Properties in the commercial property class for the 2022 and 2023 taxation years.

4On November 1, 2023 the Board conducted a hearing of the appeals and issued its Interim Decision on January 03, 2024: see Jewish Russian Community Centre v Toronto (City), 2024 CanLII 450 (ON ARB) (the “Interim Decision”).

5The parties agreed that the current value of Subject Property “A” for the 2022 and 2023 taxation years is $2,102,000 and the current value of Subject Property “B” for the 2022 and 2023 taxation years is $2,173,000.

6In the Interim Decision, the Board ordered that for Subject Property “A”:

a. the basement level classification shall be changed from commercial property class to the residential property class;

b. the main floor and the remainder of the property shall remain in the commercial property class;

c. within 30 days of the release of this Interim Decision the parties shall provide the Board with classification apportionment of Subject Property “A”, as determined in this Interim Decision;

7On January 31, 2024 the parties provided the classification apportionment of Subject Property “A” in accordance with the Interim Decision.

ORDER

8The Board orders the following for Subject Property “A”:

a. on consent, the current value of Subject Property “A” is changed from $2,213,000 to $2,102,000 for the 2022 and 2023 taxation years;

b. the current value of $2,102,000 shall be apportioned as follows:

i. $1,261,200 in the commercial property class; and,

ii. $840,800 in the residential property class.

9The Board orders the following for Subject Property “B”:

a. on consent, the current value of Subject Property “B” is changed from $2,806,000 to $2,173,000 for the 2022 taxation year and confirmed at $2,173,000 for the 2023 taxation year; and,

b. Subject Property “B”’s classification shall remain in the commercial property class.