Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: March 25, 2026 FILE NO.: WR 189394
Assessed Person(s): Nima Noordeh Appellant(s): Nima Noordeh Respondent(s): Municipal Property Assessment Corporation Region 09 Respondent(s): City of Toronto Property Location(s): 479 Lytton Boulevard Municipality(ies): City of Toronto Roll Number(s): 1908-061-100-01300-0000 Appeal Number(s): 3531043 and 3534770 Taxation Year(s): 2024 and 2025 Hearing Event No.: 788764
Legislative Authority: Sections 34, 36 and 40 of the Assessment Act, R.S.O. 1990, c. A.31
APPEARANCES:
| Parties | Counsel/Representative |
|---|---|
| Nima Noordeh | Andrew Attard |
| Municipal Property Assessment Corporation | Gregory Tom |
| City of Toronto | No one appeared |
HEARD: September 24, 2025 by video conference
ADJUDICATOR(S): Rema EL-Tawil, Member
DECISION
OVERVIEW
1Nima Noordeh (the “Appellant”) brought an appeal before the Assessment Review Board (the “Board”) relating to 479 Lytton Boulevard, in the City of Toronto. (the “Subject Property”).
2The Subject Property was assessed pursuant to s. 34 of the Assessment Act, R.S.O. 1990, c. A.31 (the “Act”) for the 2024 taxation year and s. 40 for the 2025 taxation year. The supplementary assessment for the s. 34 2024 taxation year was assessed at $2,045,000. The current value for the s. 40 2025 taxation year was assessed at $3,825,000. It is the Appellant’s position that these assessed values are too high, and the Board should reduce them to reflect a total current value of $3,679,000 for each taxation year.
3The Municipal Property Assessment Corporation (“MPAC”) is responding to these appeals. MPAC stated that the correct current value of the Subject Property is $4,088,000.
4A representative for the City of Toronto was not in attendance at the hearing and was not a party to the proceeding.
Post Hearing Submissions
5Post Hearing submissions were submitted by the parties regarding the improvement on which the s.34 2024 assessment was based on and commenced to be used. The parties agree that the effective date of the s.34 assessment is February 15, 2024, based on a January 1, 2016, valuation date. The parties also agree that the only value at issue is the new improvement value of $2,045,000. MPAC and the Appellant have not challenged the original assessment of $1,780,000 for the 2024 taxation year value, without the supplementary value, and both agree the overall value for 2025 should be greater than $2,045,000 and greater than the returned $1,780,000 for the 2024 taxation year.
Issues for the Hearing
6At issue in this proceeding is:
What is the correct current value of the Subject Property as of the statutory valuation day of January 1, 2016?
Is the correct current value equitable with the assessments of similar lands in the vicinity and, if not, should an equitable reduction be made pursuant to s.44(3)(b) of the [Act](https://www.canlii.org/en/on/laws/stat/rso-1990-c-a31