To help improve compliance with MPAC’s objectives when providing property reports on comparable properties prior to Assessment Review Board (ARB) hearings.
MPAC seeks to provide taxpayers with access to comparable sales information to include in their reports and seeks to provide open and timely document disclosure with respect to evidence to be presented by MPAC at ARB hearings. This disclosure of documentary evidence by all parties is set out in the ARB's Rules of Practice and Procedures Rule 45. It states that all parties must provide a copy, in paper or electronic form, of all relevant documents in their possession, control or power to all other parties in the proceeding, except for privileged documents.
The ARB’s Rules of Practice and Procedure Rule 48 states that a document, including an expert report, will only be admitted into evidence at a hearing event if it has been disclosed, and filed with the Board, in accordance with these Rules, unless the Board determines that there are exceptional circumstances. If this documentary evidence is not filed with the Board and exchanged between parties to the proceeding by a date set out in your Schedule of Events, the Board may refuse to accept the document at the hearing.
The following are guidelines with respect to the provision of information about gathering comparable residential sale properties prior to an ARB hearing:
- Selection and information about comparable sale properties must be disclosed in compliance with the due date specified in the assigned schedule of events for your appeal. The Rules require that all of the evidence you intend to rely on at a hearing be filed with the Board by a date set out in your Schedule of Events.
- There are a number of online services that are available to MPAC's customers and stakeholders. They are: AboutMyProperty™, Propertyline™, Automated Valuation Methodology (AVM), B2B (Business to Business), and ACS on-line™. AboutMyProperty™ provides property owners knowledge of the information MPAC maintains about their property. They are entitled to receive information and assistance to help them understand their assessment. AboutMyProperty™ is a secure, online service that enables property owners (or those who are entitled to receive an assessment notice) to review basic assessment information for their own property and comparable properties. There is no charge to use AboutMyProperty™. For residential properties, a property owner is entitled to one Property Profile Report, a Favourites Report with up to 24 properties of interest and one hundred Property Snapshots. For non-residential properties, the owner is entitled to one Property Profile report for each property, up to 100 Property Snapshots and a Favourites Report on up to 24 properties selected by the property owner. The user will need a user ID and password which are found on the Property Assessment Notice or by contacting MPAC's Customer Contact Centre at 1 866 296-6722.
- Adherence to the due dates for disclosure of evidence in the Schedule of Events for your appeal is paramount. The ARB’s Rules of Practice and Procedure Rule 82 states after the day set out in Rule 33 as the start of a proceeding, a Board will not alter any timeline set out in the schedule of events, other than in exceptional circumstances.
Note: This procedure has been developed to provide the public with the directive for providing property reports of comparable sale properties prior to the hearing event. The applicable law prevails to the extent there is any conflict between the procedure and the relevant law.