News

If you have any information of interest to the profession, please let us know by sending us an e-mail to: contactus@conwaydavisgryski.com.

Bill 44 - Budget Measures and Interim Appropriation Act, 2008

The Bill proposes the following changes relevant to property assessment and taxation:

- complaints are now appeals

- MPAC is given the ability to correct assessments during a taxation year if the assessment is incorrect due to incorrect factual information.

- the deadline for RfRs is March 31 in the taxation year (or 90 days after a supp or omit). MPAC must respond by September 30, unless the parties agree that MPAC can respond by November 30 (180 days for supps / omits)

- for the residential, farm or managed forest classes, the RfR is a precondition for the filing of a complaint if you are the assessed person. However, the ARB is given jurisdiction to extend the time for filing an RfR in 'extenuating circumstances'. The deadline for filing a complaint is 90 days after MPAC responds to the RfR.

- the assessed person or persons whose assessment is the subject of the appeal shall be given an opportunity to make a closing statement after all other parties have made their submissions

- for 2009 forward, the burden of proof with respect to current value rests with MPAC unless the appellant fails to give MPAC reasonable opportunity to inspect the property or fails to comply with an information request

- section 44(2) has been amended to require the ARB to (a) determine the current value fo the land and (b) have reference to the assessments of other properties and adjust the assessment accordingly if equity would indicate a reduction.

- March 27, 2008

2008 Budget Means More Changes for Property Assessment

In the March 25, 2008 Budget, the Province announced the following changes concerning property assessment and taxation.

A new property tax grant to seniors with low and moderate incomes who own their own homes will be introduced. This new grant (up to $250) would be available in early 2009 to help seniors pay their 2009 municipal and education property taxes. Grants would be provided in each year thereafter. The grant is estimated to cost $1 billion over five years.

The business education tax (BET) reductions announced in 2007 have been accelerated in Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury, Thunder Bay and Timiskaming. Business in these areas will receive the full BET reduction by 2010, four years earlier than originally announced.

The government will conduct a review of the property tax treatment of long-term care homes that were established under the Charitable Institutions Act for the purpose of clarifying and maintaining eligibility for the tax exemption that has historically been provided to these facilities.

The Province intends to introduce legislation that would, commencing in 2009,

(i) expand the phase-in announced for residential properties in 2007 to include all property classes

(ii) place the onus on MPAC to prove the accuracy of property assessments that are appealed to the Assessment Review Board (ARB)

(iii) make the Request for Reconsideration (RFR) program the first stage of the appeal process for property owners.

Also, the Province will work with MPAC to improve the disclosure of valuation information to taxpayers about their property assessment.

- March 26, 2008

Paralegal Annual Licensing Fee Announced

The Law Society of Upper Canada has advised that the 2008 annual fee for paralegals has been set at $845 comprised $625 for a general license fee, $145 for the compensation fund, and $75 capital levy.

The license fee will be pro rated based on the date the paralegal receives their license.

- March 19, 2008

95% of Paralegal Applicants Passed the Licensing Exam!!

The Law Society of Upper Canada has announced that more than 95 of the 1,930 candidates who wrote the paralegal licensing exam on January 17, 2008 passed.

Congratulations to all those who passed their exams!

- March 19, 2008

2008 Assessment Forum

The 2005 Annual Assessment Forum will be held at the offices of McCarthy Tétrault on Wednesday, October 22, 2008.

Watch this site for further details.

- March 5, 2008

Changes to ARB's Pre-Hearing Procedures Announced

Richard Stephenson, Chair has sent a letter on November 14, 2007 to all ARB Stakeholders advising that, effective February 1, 2008, the ARB will change its procedures as follows (see the Chair's correspondence for a full list):

First Pre-hearing:

1. If non one appears, the complaint may be dismissed.

2. If the parties consent to a procedural order, the compalints may be adjourned sine die pending receipt of Certificates of Readiness..

Further Pre-hearings:

1. If a Rule 77 default has occurred, the Board may issue a dismissal or Rule 7 non-participate order.

2. If issues are discussed, the Board may adjourn sine die pending receipt of Certificates of Readiness.

Also, the Board will continue to issue written dismissal and non-participation orders, but procedural orders may be issued orally only.

The purpose of the changes is to require "that parties assume greater responsibility for the management of their cases".

- November 15, 2007


Who We Are News Recent Cases Papers PH Schedules ARB Forms Resources Contact Us	News If you have any information of interest to the profession, please let us know by sending us an e-mail to: contactus@conwaydavisgryski.com. Bill 44 - Budget Measures and Interim Appropriation Act, 2008 The Bill proposes the following changes relevant to property assessment and taxation: - complaints are now appeals - MPAC is given the ability to correct assessments during a taxation year if the assessment is incorrect due to incorrect factual information. - the deadline for RfRs is March 31 in the taxation year (or 90 days after a supp or omit). MPAC must respond by September 30, unless the parties agree that MPAC can respond by November 30 (180 days for supps / omits) - for the residential, farm or managed forest classes, the RfR is a precondition for the filing of a complaint if you are the assessed person. However, the ARB is given jurisdiction to extend the time for filing an RfR in 'extenuating circumstances'. The deadline for filing a complaint is 90 days after MPAC responds to the RfR. - the assessed person or persons whose assessment is the subject of the appeal shall be given an opportunity to make a closing statement after all other parties have made their submissions - for 2009 forward, the burden of proof with respect to current value rests with MPAC unless the appellant fails to give MPAC reasonable opportunity to inspect the property or fails to comply with an information request - section 44(2) has been amended to require the ARB to (a) determine the current value fo the land and (b) have reference to the assessments of other properties and adjust the assessment accordingly if equity would indicate a reduction. - March 27, 2008 2008 Budget Means More Changes for Property Assessment In the March 25, 2008 Budget, the Province announced the following changes concerning property assessment and taxation. A new property tax grant to seniors with low and moderate incomes who own their own homes will be introduced. This new grant (up to $250) would be available in early 2009 to help seniors pay their 2009 municipal and education property taxes. Grants would be provided in each year thereafter. The grant is estimated to cost $1 billion over five years. The business education tax (BET) reductions announced in 2007 have been accelerated in Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury, Thunder Bay and Timiskaming. Business in these areas will receive the full BET reduction by 2010, four years earlier than originally announced. The government will conduct a review of the property tax treatment of long-term care homes that were established under the Charitable Institutions Act for the purpose of clarifying and maintaining eligibility for the tax exemption that has historically been provided to these facilities. The Province intends to introduce legislation that would, commencing in 2009, (i) expand the phase-in announced for residential properties in 2007 to include all property classes (ii) place the onus on MPAC to prove the accuracy of property assessments that are appealed to the Assessment Review Board (ARB) (iii) make the Request for Reconsideration (RFR) program the first stage of the appeal process for property owners. Also, the Province will work with MPAC to improve the disclosure of valuation information to taxpayers about their property assessment. - March 26, 2008 Paralegal Annual Licensing Fee Announced The Law Society of Upper Canada has advised that the 2008 annual fee for paralegals has been set at $845 comprised $625 for a general license fee, $145 for the compensation fund, and $75 capital levy. The license fee will be pro rated based on the date the paralegal receives their license. - March 19, 2008 95% of Paralegal Applicants Passed the Licensing Exam!! The Law Society of Upper Canada has announced that more than 95 of the 1,930 candidates who wrote the paralegal licensing exam on January 17, 2008 passed. Congratulations to all those who passed their exams! - March 19, 2008 2008 Assessment Forum The 2005 Annual Assessment Forum will be held at the offices of McCarthy Tétrault on Wednesday, October 22, 2008. Watch this site for further details. - March 5, 2008 Changes to ARB's Pre-Hearing Procedures Announced Richard Stephenson, Chair has sent a letter on November 14, 2007 to all ARB Stakeholders advising that, effective February 1, 2008, the ARB will change its procedures as follows (see the Chair's correspondence for a full list): First Pre-hearing: 1. If non one appears, the complaint may be dismissed. 2. If the parties consent to a procedural order, the compalints may be adjourned sine die pending receipt of Certificates of Readiness.. Further Pre-hearings: 1. If a Rule 77 default has occurred, the Board may issue a dismissal or Rule 7 non-participate order. 2. If issues are discussed, the Board may adjourn sine die pending receipt of Certificates of Readiness. Also, the Board will continue to issue written dismissal and non-participation orders, but procedural orders may be issued orally only. The purpose of the changes is to require "that parties assume greater responsibility for the management of their cases". - November 15, 2007
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