Properly Taxed

NextGenLaw’s blog on property tax matters

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Properly Taxed

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...

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.

Why Does MPAC Hold the Burden?

In this installment of Properly Taxed, we will look at why the Legislature placed the burden of proof on MPAC in cases before the Board.

What (a) Burden?!

What happens when the Board does not have sufficient evidence to determine current value? This blog forms part of a series of blogs that will look at the issue of burden under the Assessment Act.

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

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.

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.

When is a Property Sold?

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.