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Tag : assessment
Property Tax Exemption for a Community Hub
NextGenLaw LLP recently obtained a property tax exemption for a Community Hub in Cambridge. Read about the issues here.
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 no!
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.
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
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.
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...
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.
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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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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