What (a) Burden?!

What happens when the Board does not have sufficient evidence to determine current value? This blog forms part of a series of blogs that will look at the issue of burden under the Assessment Act.

A New View of Palpable Errors

The Assessment Review Board has recently indicated that there will be a more flexible and fair test applied to palpable error applications under section 40.1 of the Assessment Act

Jurisdiction of the Board in Determining Exemptions - Part 2

In Part 2 of this blog we explore the reasons why the Board ought to have the power to make exemption determinations.

Jurisdiction of the Board in Determining Exemptions - Part 1

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 some cases but making an exemption determination in others.

How to Time Travel Effectively

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 the comparable sales do not sell on the day you are looking for. How do you move those sales through time to make them better comparisons? Read more...

Divisional Court Weighs in on Withdrawal Motions before the Board

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 notice of an intention to seek a higher assessment. The Divisional Court in Merivale-Gilmour Manor Ltd. v. Municipal Property Assessment Corporation Region No. 3 et al, 2021 ONSC 6240 (CanLII) has supported the Assessment Review Board’s (the “Board’s”) approach on withdrawals.

When is a Property Sold?

Properties take time to sell. They are listed for sale, offers are made, offers are accepted, and ultimately the sale closes at a later date. In this blog, we explore the very specific issue of what date is most appropriate to use for a comparable sale.

Classification of a Home Office

Through the pandemic more people have worked from home than ever before. There is a growing view that some people will not likely go back to offices and continue to complete professional tasks from home. This has the potential to transform the real estate market. Click to read more...

Withdrawing an Appeal before the Board

There are some risks that come with filing an appeal with the Ontario Assessment Review Board. Based on the Board’s recent jurisprudence, one risk is that an appellant may end up with a higher assessment at the end of the process, even if that appellant prefers to withdraw its appeal. Click here to read more....

Showing Inequity With One Similar Property

Can an equitable adjustment be made based on the assessment of one similar property in the vicinity? In this blog, we explore alternatives to showing inequity. Click here to read more...

Calculating Refunds

We seem to be in a time in which there are more applications for property tax refunds... In this blog, we look at principles relating to the calculation of a tax refund... Click here to read more.

What Does Equity Mean?

Statistics can be a powerful tool to show that your assessment is unfair and should be lower. We explore how to use stats to your advantage. Read more....

Damage That Leads to a Tax Refund

Damage to a building that you own is not something you generally look forward to, but, read on....

Suspension of Limitations Periods and Appeals Under the Assessment Act

As many writers have noted, the Government of Ontario suspended the limitations periods as of March 16, 2020... Click here to read more.

Should Farm Land Used Only for Farm Purposes be in the Residential Class?

For municipal tax purposes land is classified based on how it is used. The determination of what is farm land versus what is another class can lead to substantial variations in property tax because... Click here to read more.

Requesting a Reconsideration of Your Assessment

The Ontario Assessment Act provides a chance to have the assessing authority reconsider the value it has assigned to your land before commencing an appeal with the Assessment Review Board.

Click here to read more....

Big Tax Savings for Affordable Housing Complexes for Vulnerable Seniors

In a previous blog, we discussed our successful experience in bringing forward a property tax exemption application for an affordable housing complex for low income seniors.

We are pleased to report that we have recently obtained a property tax exemption for another affordable housing complex for low income seniors... Click here to read more

Vavilov and the Assessment Review Board

On December 19, 2020 the Supreme Court of Canada remade Canadian administrative law in Canada (Minister of Citizenship and Immigration) v. Vavilov, 2019 SCC 65 (CanLII). That case will have a lasting impact on Ontario assessment law...

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Applying for a Tax Refund

Taxpayers can apply for a refund of their municipal taxes in certain situations. Read more...

Not Actually…

Generally income producing properties are valued based on an average of other rents in the market area. But there are situations where actual rents can be used... click here to read more