OARB 2024

The appellants appealed the property tax assessment of their residential property for the 2023 and 2024 taxation years, seeking a reduction from $225,000 to $199,000.

The Municipal Property Assessment Corporation (MPAC) proposed a reduction to $218,000 based on time-adjusted comparable sales.

The Assessment Review Board accepted MPAC's comparable properties and Assessment to Sales Ratio analysis, finding the current value to be $218,000 and concluding that no equitable adjustment was required.

The appellant property owner applied for a property tax refund under s. 357(1)(g) of the Municipal Act, 2001, arguing that renovations commenced in 2022 prevented the normal use of the land.

The City of Barrie denied the application on the basis that the Municipal Property Assessment Corporation (MPAC) had already reduced the property's assessed value in 2019 to account for the vacancy and anticipated renovations following the departure of an anchor tenant.

The Assessment Review Board dismissed the appeal, finding that s. 357(1)(g) is intended to address only mid-year changes that a taxpayer cannot address in an appeal of the assessed value.

Because the 2022 renovations were anticipated and accounted for in the 2019 valuation adjustment, they did not constitute a mid-year change warranting further tax relief.

The requesting party sought an order compelling the Municipal Property Assessment Corporation (MPAC) to disclose documents relating to third-party properties not under appeal.

Three third-party property owners objected to the disclosure without confidentiality protections.

The Assessment Review Board granted the disclosure request pursuant to section 53(5) of the Assessment Act, ordering that the documents be produced subject to MPAC's standard confidentiality agreement and that certain documents filed with the Board remain confidential and not form part of the public record.

The appellant applied for a property tax refund under s. 357(1)(g) of the Municipal Act, 2001, arguing that renovations prevented the normal use of the fourth floor of its office building for all of 2022.

The municipality granted a partial refund.

On appeal, the Assessment Review Board found that renovations prevented normal use from January 1 to December 15, 2022.

The Board calculated the eligible relief based on a 50% current value adjustment for the renovated area and ordered the municipality to issue a further refund of $113,088.15.

The appellants appealed the 2022 and 2023 omitted assessments and the deemed 2024 assessment of their newly built single-family detached dwelling in Wasaga Beach.

The Assessment Review Board determined the correct current value of the property as of the January 1, 2016 valuation day to be $613,000 based on comparable sales.

The Board then applied an equity reduction under s. 44(3)(b) of the Assessment Act, reducing the assessment to $528,000 to align with the assessments of similar properties in the vicinity.

Consequently, the omitted assessments for 2022 and 2023 were reduced to $415,000.

The appellants appealed the property assessment of their vacant commercial land for the 2022, 2023, and 2024 taxation years.

The appellants sought a reduction in the current value assessment to $34,890, while the Municipal Property Assessment Corporation requested it be confirmed at $48,000.

The Assessment Review Board found that the appellants' proposed comparable property sale from 2017 was the best evidence of value.

The Board reduced the assessment to $35,000 and declined to consider the issue of property classification as it was raised too late and would prejudice the respondents.

The appellant property owner appealed the City's failure to process its application for property tax relief under s. 357(1)(g) of the Municipal Act, 2001.

The City argued that the application was not processed because no building permit was issued for the repairs.

The Assessment Review Board held that a building permit is not a pre-requisite for tax relief under the Act.

Finding that repairs and renovations prevented the normal use of the property as a warehouse for at least three months, the Board granted the appeal and ordered a tax refund of $15,600 on consent.

The applicants applied to the municipality for a cancellation, reduction, or refund of their 2023 property taxes, citing an inability to pay due to sickness or extreme poverty under section 357(1)(d1) of the Municipal Act, 2001.

The Assessment Review Board found that while the applicants managed to pay their taxes, they did so by depleting bank balances and relying on financial contributions from their adult children, which constituted extreme poverty.

The Board ordered a $1,400 reduction in their 2023 property taxes and directed the municipality to issue a corresponding refund.

The requesting party, Riocan Holdings (Hamilton) Inc., brought a motion for an order requiring the Municipal Property Assessment Corporation (MPAC) to disclose unredacted third-party property information and source documents relied upon in MPAC's expert report.

Notice was served on the third-party property owners, and three objected.

The Assessment Review Board found that one owner's competitive concerns were mitigated by the requesting party's confidentiality undertaking, and the other two owners failed to provide sufficient submissions regarding prejudice.

The Board granted the request and ordered MPAC to disclose the requested documents subject to statutory confidentiality terms.

The appellant appealed the municipality's failure to make a decision on an application for a tax refund under s. 357(1)(g) of the Municipal Act, 2001.

The application related to renovations and repairs that allegedly prevented the normal use of portions of an industrial building for at least three months in 2022.

The Assessment Review Board found that the renovations prevented the normal use of the subject areas for 158 days and ordered a tax cancellation of $10,999.

The Municipal Property Assessment Corporation (MPAC) brought a motion to dismiss the appellant's property assessment appeals for the 2022-2024 taxation years based on issue estoppel.

The appellant had previously appealed the 2017 assessment, which was resolved by Minutes of Settlement establishing the property's value.

The Assessment Review Board found that the three requirements for issue estoppel were met: the same question regarding current value was decided, the prior decision was final, and the parties were identical.

Finding no injustice in applying the doctrine, the Board granted the motion and dismissed the appeals.

The appellant, Labatt Breweries of Canada, requested an order directing the Municipal Property Assessment Corporation (MPAC) to disclose documents relating to properties not under appeal.

Notice was served on the owners of the other properties.

One owner objected but failed to provide written submissions by the deadline.

The Assessment Review Board treated the request as unopposed and ordered MPAC to disclose the requested documents subject to the terms of section 53(5) of the Assessment Act.

The municipal property assessment corporation brought a motion to dismiss the appellants' property assessment appeals for the 2023 and 2024 taxation years based on issue estoppel.

The appellants had previously appealed the assessments for the 2019 to 2022 taxation years, which were settled and finalized by Board decisions.

The Board found that the three preconditions for issue estoppel were met, as the current value assessment for the subject properties as of January 1, 2016, had already been decided between the same parties.

The Board exercised its discretion to apply issue estoppel to prevent relitigation and dismissed the appeals.

The requesting party sought an order for the disclosure of documents from the Municipal Property Assessment Corporation regarding properties not under appeal.

Notice was served on the owners of the other properties, and no objections were received.

As the request was unopposed by the respondents, the Assessment Review Board granted the order for disclosure, subject to specific terms regarding one property.

The Municipal Property Assessment Corporation (MPAC) brought a motion to dismiss the appellant's property assessment appeals for the 2022 to 2024 taxation years based on issue estoppel.

The appellant had previously settled appeals for the 2017 to 2018 taxation years, establishing the current value assessment for the subject property as of January 1, 2016.

The Board found that the three preconditions for issue estoppel were met, as the same question was being raised, the prior decision was final, and the parties were identical.

Relying on a recent identical decision involving the same appellant, the Board exercised its discretion to apply issue estoppel and dismissed the appeals.

The Municipal Property Assessment Corporation (MPAC) brought a motion to dismiss the appellant's property assessment appeals for the 2022 to 2024 taxation years based on issue estoppel.

The appellant had previously appealed the assessments for the 2017 to 2021 taxation years, which were settled and finalized by a Board decision.

The Board found that the current appeals raised the exact same question—the current value assessment of the subject property as of January 1, 2016—and that the previous decision was final and involved the same parties.

Finding no injustice in applying the doctrine, the Board granted the motion and dismissed the appeals.

The moving party (assessed person) brought a motion to prohibit the appellant municipality from raising the tax liability of two surge tanks as an issue in the assessment appeals, arguing the Board lacks jurisdiction to determine tax exemptions.

The Board dismissed the motion, finding that the municipality was not asking for a determination on tax exemption, but rather asking the Board to ascribe a value to the surge tanks as part of the property's current value, which is within the Board's jurisdiction.

The Board also denied the moving party's request to file a supplementary expert report, finding no exceptional circumstances to warrant an extension.

The Municipal Property Assessment Corporation (MPAC) brought a motion to dismiss the appellant's property assessment appeals for the 2022 to 2024 taxation years based on issue estoppel.

The appellant had previously appealed the 2017 to 2019 assessments for the same property, which were settled and finalized by the Board.

The Board found that the current appeals sought to relitigate the same issue—the current value assessment of the property as of January 1, 2016.

Concluding that the three preconditions for issue estoppel were met and that no injustice would result, the Board granted the motion and dismissed the appeals.

The appellant appealed the property tax assessment of a commercial property for the 2021 to 2024 taxation years, arguing the 2016 current value was incorrect.

The Municipal Property Assessment Corporation sought an increase in the assessment using the cost approach.

The Assessment Review Board rejected the cost approach, finding sufficient comparable sales for a direct sales comparison.

The Board determined the correct current value to be $413,000 and applied a 10% equitable reduction, resulting in a final assessment of $372,000.

The applicant applied to the City of Toronto for a cancellation, reduction, or refund of her 2023 property taxes due to sickness or extreme poverty.

The matter was delegated to the Assessment Review Board.

The applicant failed to comply with a procedural order requiring the disclosure of supporting documents and did not attend the scheduled hearing.

The City requested the application be dismissed, noting the applicant had advised she paid the taxes and would not pursue the matter.

The Board dismissed the application due to non-attendance and failure to file required documentation.