TAXPERTS PROPERTY SERVICES LIMITED

6. ASSESSMENT REVIEW BOARD HEARINGS

The Assessment Review Board head office:

655 Bay Street, Suite 1500,
Toronto, Ontario. M5G 1E5

Tel.: (416) 314-6900
Toll-Free: 1-800-263-3237
Fax: (416) 314-3717
Toll-Free Fax: 1-877-849-2066
Website: www.arb.gov.on.ca
E-mail: assessment.review.board@ontario.ca

Your ARB appeal may be filed be e-mail. The most common reason for appealing is to state: “Assessment too high.” Keep it simple.

There is a filing fee of $75 for `residential’ appeals and $150 for `commercial’ appeals with a reduction of $10 if you file by e-mail through their website. You will need your Roll Number. Fees are non-refundable and are forfeited even in the case of an owner abandoning an appeal which must be done in writing. There is the necessary form on the ARB web-site.

You must file within 90 days of the mailing date of your Request for Reconsideration decision.

You must attend your hearing or a representative can attend for you. Legal representatives will have an accredited appraisal expert to give evidence. You will receive a “Notice of Hearing” citing the date, time and location. You must request an adjournment in writing, giving reasons and remember that ARB might deny the request if it is made on what they term “short notice’. You can check the status of your appeal, referred to as a “Complaint” on the ARB website using their E-Status link. Their website says that hearings are heard on a first come, first heard basis.

It is suggested that you bring detailed information of your own property, on sales of comparable properties, assessed values of comparable properties and photos of your property and all comparable properties. You must have 3 extra copies of all materials for the presiding Member, the MPAC Assessor and the “municipal representative’. That latter term is referring to the lawyer acting for the city and they are very experienced. ARB hearings are similar to other `civil proceedings’ and are governed by the Statutory Powers Procedure Act.

The Hearing Process :

1. The ARB Member commences the hearing by explaining how the hearing will proceed

2. If they follow the former procedure the MPAC Assessor or municipal representative will read out the details on your property, the assessed value and the issue. It is our experience that an owner or their representative will be asked if the information is correct. If you have noted any mistake on the data on your property, speak up at this point and get your objections on any mistakes in the information on the record and repeat these complaints in your formal evidence. Otherwise, you will be asked if you agree with the description.

3. Our experience is that the lawyer acting for the City of Toronto will lead the MPAC case calling the MPAC Assessor as a witness, leading then through their evidence-in-chief, cross-examining you or your witnesses and making the final submissions. The MPAC Assessor will give sworn evidence as to the accuracy of the assessment and present their comparable properties supporting their decision. MPAC has been known to change its comparable properties within the few days before the hearing. Be prepared to do a quick review of their comparables if you have not done so previously.

4. You or your representative will be allowed to cross-examine the MPAC witness. It is good if you can successfully show that properties that they present as being “comparable properties” do not justify being accepted as meeting the test of being comparable properties. This same attack will be made when you present your evidence of “comparable properties”. Make sure that you have obtained the condition and quality codes of your property, the MPAC `comparables’ and your own `comparables”.

5. You can give your sworn evidence or your representative will tender evidence using an expert witness. The evidence should focus on your evidence of sales and of assessments of comparable properties below your assessed value.

6. You are your witness may be cross-examined.

7. It is common for the MPAC witness to retake the witness box if they wish to “Reply” to evidence raised in the presentation of your case. An illustration would be their giving their opinion that some of your properties do not meet the test to be accepted as “comparable properties”.

8. Both sides make closing submissions commenting on the evidence of each side and any relevant applicable law. Be prepared to argue for a SPECIFIC dollar figure to which you wish your assessment be reduced and the evidence must justify that figure.

9. The Member will give a decision or reserve decision. If a decision is given orally you may request it in writing.

NOTE; The data on the ARB website seems dated. For example, it speaks of 2006 appeals when discussing the hearing process. Keep you eyes on this website as we will update the site as it becomes clearer what procedures will be followed, how Members take into account the new rule that the onus is on MPAC to prove the fairness and accuracy of the assessment and whether, as we strongly hope, Members are rendering decisions with more emphasis on the assessed values of “similar properties in your vicinity” and bringing your assessed value down to be consistent with such properties.

An important issue is that of “expert evidence”. If you wish to call an expert you must give notice and provide MPAC with a curriculum vitae of your expert setting out their formal credentials and experience. Such witnesses can give their “expert opinion” on evidence and the reality is that there evidence is given great weight. It is viewed as being highly probative and reliable and the case law states that a Member can accept such evidence as more reliable and even conclusive on certain issues. It takes an experienced representative to successfully cross-examine and undermine the evidence of an expert witness. ARB Members routinely accept MPAC Assessors as expert witnesses as most have appraisal credentials and/or extensive experience in assessing properties and giving evidence at property tax appeals. Before the hearing date request the curriculum vitae of the witness presenting the case for MPAC. There is often a wide disparity in credentials and experience and if the MPAC witness is `lacking’ make that point in your cross-examination of the witness. That is downplay their purported expertise. Our firm is frequently succeeded in the argument that our expert witness is much more qualified than the MPAC expert witness and that our expert’s evidence should be given greater weight. If an owner gives their own sworn evidence it will be seen as evidence of only a “regular witness” lacking the reliability and persuasiveness of the evidence of an expert, That is the reality. A representative will usually arrange to present their case through a highly qualified expert. You want to have a bigger stick than the other side,

For owners handling their own appeal, we suggest that you visit and observe an ARB hearing before your hearing date or ask to go third or fourth on the list so that you can observe 1 or 2 hearings and get a sense of procedure and the type of evidence entered and submissions made. A typical hearing goes about 1 ½ to 2 hours. This is wise. It might also show that it is in your interest to obtain a competent representative to present your case but follow our website suggestions carefully if you wish for any substantial reduction in your assessment. Good luck!