Properly Taxed

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.

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.

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...

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....

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...

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.

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

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

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.