Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE:
July 18, 2025
FILE NO.:
WR 188249
Assessed Person(s):
Terrence Herbert Martin; Irene Margaret Martin
Appellant(s):
Terry Martin; Irene Martin
Respondent(s):
Municipal Property Assessment Corporation Region 26
Respondent(s):
City of Sarnia
Property Location(s):
1888 Lakeshore Road
Municipality(ies):
City of Sarnia
Roll Number(s):
3829-100-001-02600-0000
Appeal Number(s):
3530265, 3523093, and 3536078
Taxation Year(s):
2024 and 2025
Hearing Event No.:
785166 and 786874
Legislative Authority:
Sections 32, 36 and 40 of the Assessment Act, R.S.O. 1990, c. A.31
APPEARANCES:
Parties
Counsel/Representative
Terry Martin; Irene Martin
Self-represented
Municipal Property Assessment Corporation
John Taraborrelli
City of Sarnia
No one appeared
HEARD:
November 18, 2024 and April 2, 2025 by video conference
ADJUDICATOR(S):
Anita Lovrich, Member
DECISION
OVERVIEW
1Terry Martin and Irene Martin (the “Appellants”) are the owners of the property located at 1888 Lakeshore Road in the City of Sarnia (the “Subject Property”) and have filed an appeal pursuant to s. 40 of the Assessment Act, R.S.O. 1990, c. A.31 (the “Act”) for the 2024 taxation year. The grounds of this appeal are that the current value of the Subject Property is incorrect and inequitable.
Background
2The current value reflected on the annual assessment for the 2024 taxation year is $1,052,000, which includes the value of a new residence built on the Subject Property. The Municipal Property Assessment Corporation (“MPAC”) subsequently issued a Post Roll Assessment Notice (“PRAN”) pursuant to s. 32 of the Act, reducing the current value from $1,052,000 to $890,000 to reflect that the residence on the Subject Property had not, in fact, been completed or occupied. Pursuant to s. 40(26) of the Act, the Appellants are deemed to have brought the same appeal in respect of the 2025 taxation year.
3In their appeal, the Appellants claim that the correct current value is between $591,000 and $