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Tag : assessment review board
Equity – One Property Can be Enough
The Ontario Court of Appeal denied the Municipal Property Assessment Corporation leave to appeal a decision upholding the Assessment Review Board using one property to find an inequity in taxation.
Consent Settlements Require the Consent of All Parties
NextGenLaw successfully overturned Assessment Review Board consent decisions made without the taxpayer's consent.
Sometimes the Best Available Evidence Is Not Enough
In our last blog in this series on burden of proof, we explored the issues with allowing MPAC a second chance at proving current value. In this installment, we take a look at whether current value is truly being determined when the Board makes such a determination based on insufficient evidence...
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.
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....
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....
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...
Costs Before the Assessment Review Board
The Assessment Review Board has never made an award of costs. That is not because costs awards are not permitted, they explicitly are... click here to read more.