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Tag : property tax
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.
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.
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.
Filing an Appeal a Little Late
The Assessment Review Board has a limited power to extend the time for filing an appeal under the Assessment Act, set out in Rule 26(b) of the Board’s Rules of Practice and Procedure... click here to read more.
Filing an Appeal on Time
Filing an Assessment Act appeal on time is an essential step in challenging the assessed value of your property or seeking other property tax relief... click here to read more.