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Tag : Assessment Act
Is Air Assessable as Land?
Is a block of air that you purchase "land" as defined in the Assessment Act? The Ontario Court of Appeal says yes!
If At First You Don’t Succeed, Try, Try Again!
In this third part of our blog series on burden, we explore the idea of giving MPAC a second chance to prove current value after failing to prove current value on a first attempt.
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.
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.
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