Why Does MPAC hold the Burden of Proof?
Our previous blog introduced the burden issue under the Assessment Act (the “Act”) and highlighted the real issue: What does it mean to “lose” if
Our previous blog introduced the burden issue under the Assessment Act (the “Act”) and highlighted the real issue: What does it mean to “lose” if
Under the Assessment Act, the Municipal Property Assessment Corporation (MPAC) is responsible for determining the current value of properties in Ontario. Property owners have the
Power of the Assessment Review Board to Correct Errors The Assessment Review Board has a broad power to correct palpable errors in the assessment roll.
The first part of this blog explored the tension that exists in exemption requests to the Assessment Review Board. The Board declines to decide some
In Part 1 of this two-part blog, we explore the Assessment Review Board’s refusal to decide whether a property is exempt from municipal taxation in
Valuing property for tax purposes often involves comparing the property you are valuing to similar properties that sold. A common issue that arises is that
In a previous blog, we highlighted the recent Board jurisprudence on an appellant owner’s attempt to withdraw an appeal after MPAC or a municipality serves
Understanding Sale Dates in Property Valuation Properties take time to sell. They are listed for sale, offers are made, offers are accepted, and ultimately, the