PUBLIC MINUTES

BOARD OF REVISION

Meeting #:
Date:	Thursday, July 25, 2019 at 9:00 A.m. - 4:00 P.m.
Location:	Council Chamber, City Hall

PRESENT:

• Mr. A. Deschamps, Chair
• Ms. J. Bold
• Mr. C. Choquette

ALSO PRESENT:

• Ms. J. Fast, Panel Clerk

The appellants were advised that the proceedings were being recorded for the purposes of the Board and the Secretary.  The Chair introduced the Board members and the Secretary and briefly outlined the procedures that would be followed during the course of the hearing.  Those present were also informed that all witnesses, including appellants and the Assessor, would be sworn under oath, or affirm that their statements are true, before their testimony would begin.

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1.

SCHEDULE OF HEARINGS

Hearings will be heard in the order in which they appear on the scheduled list. 

1.1

Residential Appeal Hearings - None

1.2

Commercial Appeal Hearings - Reconvened from May 21, 2019

Appeal No.	Roll No.	Civic Address
36-2019	415202500	3602 Millar Ave
41-2019	404906700	3835 Thatcher Ave
44-2019	405305350	4015 Brodsky Ave
46-2019	404907000	110 Marquis Dr
47-2019	405105805	311 70th St
48-2019	405305100	3924 Brodsky Ave
56-2019	435008000	2815 Faithfull Ave
57-2019	435007100	2915 Faithfull Ave
65-2019	405206000	115 Marquis Crt
72-2019	425204000	142 English Cres
75-2019	385010400	1327 North Service Rd
80-2019	495602940	325 Jessop Ave
87-2019	404921050	535 71st St
88-2019	414801000	310 Marquis Dr
90-2019	425125250	850 56th St
91-2019	425124500	875 57th St
92-2019	435017710	3066 Faithfull Ave
96-2019	405309510	102 4002 Arthur Rose Ave
97-2019	405309515	104 4002 Arthur Rose Ave
98-2019	405309525	108 4002 Arthur Rose Ave
99-2019	405310095	200 4014 Arthur Rose Ave
100-2019	405310060	214 4014 Arthur Rose Ave
101-2019	405310055	216 4014 Arthur Rose Ave
115-2019	414906300	210 Apex St
118-2019	425000700	3250 Idylwyld Dr
122-2019	475011340	1201 Quebec Ave
129-2019	404904000	3935 Thatcher Ave
132-2019	415303200	126 Wheeler St
134-2019	414913600	3533 Idylwyld Dr
135-2019	414918000	3630 Thatcher Ave
136-2019	405300700	3927 Wanuskewin Rd
137-2019	415103600	820 60th St
138-2019	425104350	838 59th St
139-2019	405304050	3810 Arthur Rose Ave
140-2019	424900500	3455 Idylwyld Dr
144-2019	465127810	237 Venture Cres
145-2019	415209050	3610 Kochar Ave
147-2019	415209450	3620 Kochar Ave
149-2019	395050050	1045 North Service Rd
154-2019	404910700	122 Wakooma St
155-2019	415210200	3720 Kochar Ave
156-2019	435200350	30 Molaro Pl
158-2019	415122450	745 66th St
160-2019	415001510	3540 Idylwyld Dr
161-2019	385010200	1125 North Service Rd
164-2019	405311540	10 3935 Arthur Rose Ave
165-2019	435123300	843 56th St
168-2019	425123460	835 57th St
169-2019	425007240	3403 Faithfull Ave
172-2019	435100380	2945 Millar Ave
174-2019	415121400	3603 Millar Ave
175-2019	415122200	3703 Millar Ave
178-2019	405109110	815 66th St
180-2019	415204000	3719 Mitchelmore Ave
184-2019	435122780	3018 Miners Ave
185-2019	415104500	810 60th St

1.2.2   Appeal 139-2019 (lead)

Appeal No.	Roll No.	Civic Address
139-2019 (lead)	405304050	3810 Arthur Rose Ave
48-2019	405305100	3924 Brodsky Ave
132-2019	415303200	126 Wheeler St

Appearing for the Appellant

Mr. Jesse Faith, Altus Group Limited

Appearing for the Respondent

Mr. Travis Horne, Revaluation and Assessment Appeal Coordinator, Assessment & Valuation

Grounds and Issues

The grounds and issues for this appeal as identified in the Notice of Appeal (Exhibit A.1) are as follows:

Ground 1:     The Assessor erred in the calculation of the property assessment when applying the current capitalization rate.

Ground 2:     The Assessor has failed to achieve the market valuation standard.

Ground 3:     The Assessor has failed to maintain equity when determining the current assessment of the subject property.

Ground 4:     The Assessor has failed to apply the findings of SMB decision AAC 2017-0225 in determining the current assessment.

Ground 5:     The estimated net operating income is in error.

Exhibits

A.1     Notice of Appeal from Altus Group to the Board of Revision, received February 4, 2019. 

A.2     COMMON DOCUMENT - Appellant’s submission to the Board of Revision, (Acklands-Granger Inc. Et Al), received April 30, 2019 (Note: Document includes Appendix A to V and Addenda 1 to 5).  (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 137, 138, ,139, 140, 145,146,147, 149, 154, 155, 156, 158, 160, 161, 165, 168, 169, 172, 174, 175, 178, 180, 184, 185). 

A.3     Document A.3 was not submitted for this file. 

A.4     Document A.4 was not submitted for this file. 

A.5     COMMON DOCUMENT – Appellant’s submission to the Board of Revision, (Conax Properties Ltd. Et Al) received April 30, 2019. (FOR USE WITH: 96, 97, 98, 99, 100, 101, 139, 48, 132, 164) 

A.6     COMMON DOCUMENT - Appellant’s rebuttal document to the Board of Revision, (Acklands-Granger Inc. Et Al), received May 15, 2019 (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 137, 138, ,139, 140, 145,146,147, 149, 154, 155, 156, 158, 160, 161, 165, 168, 169, 172, 174, 175, 178, 180, 184, 185). 

A.7     COMMON DOCUMENT - Appellant’s submission titled “Expert Will Say Statement & Curriculum Vitae” submitted to the Board of Revision, received May 15, 2019 (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 137, 138, ,139, 140, 145,146,147, 149, 154, 155, 156, 158, 160, 161, 165, 168, 169, 172, 174, 175, 178, 180, 184, 185). 

B.1     Document B.1 was not submitted for this file. 

R.1     COMMON DOCUMENT – submitted by the City Assessor titled “Warehouse & Automotive Response 2019 Assessment”, received May 13, 2019.  (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185) 

R.2     COMMON DOCUMENT –submitted by the City Assessor titled “2019 General Law and Legislation Brief”, received May 13, 2019. (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185) 

R.3     COMMON DOCUMENT –submitted by the City Assessor titled “2019 Expert Witness Law and Legislation Brief”, received May 13, 2019.  (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185) 

R.4     COMMON DOCUMENT –submitted by the City Assessor titled “2019 Notice of Appeal Law and Legislation brief”, received May 13, 2019.  (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185) 

R.5     COMMON DOCUMENT –submitted by the City Assessor titled “2019 Response Evidence Law and Legislation Brief”, received May 13, 2019. (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185) 

R.6     COMMON DOCUMENT –submitted by the City Assessor titled “Salient Facts & Field Sheets”, received May 13, 2019. (FOR USE WITH: 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 80, 87, 88, 90, 91, 92, 96, 97, 98, 99, 100, 101, 115, 118, 122, 129, 132, 134, 135, 136, 137, 138, 139, 140, 144, 145, 147, 149, 154, 155, 156, 158, 160, 161, 164, 165, 168, 169, 172, 174, 175, 178, 180, 184, 185) 

Supplementary Notations

The Chair reminded the parties that they were still under oath from the initial hearing which commenced on May 21, 2019.

At the request of the Respondent, and pursuant to Section 208 of The Cities Act, the Chair ordered that the hearing be recorded by Royal Reporting Services.

The Agent and the Respondent agreed that Appeal 139-2019 would be heard first and that all evidence and argument from that appeal would be carried forward into appeals 132-2019 and 48-2019.

The Agent and Respondent agreed that the evidence and argument from Appeal 36-2019 be carried forward into the record of this appeal as it pertains to the cap rate ground of appeal.

Conclusion

For the reasons given in the Record of Decision dated August 30, 2019, and in accordance with Section 210(1) (b) of The Cities Act, the Board changes the assessment and directs a revision of the assessment roll for all properties under appeal. The resultant change in assessment will reflect a revised stratification to include (with the exception of the current Group 6) all warehouses under appeal city wide >24,000 sq. ft. and having a site coverage greater than 17%. The new Market Cap Rate arising from this stratification will be applied to the determination of the new assessed value of the subject properties.

The Current Assessed Values are reduced. The assessments are ADJUSTED and all other aspects of the appeals are dismissed. The Appellant’s filing fees are refunded.

1.2.3   Appeal 75-2019 (lead)

Appeal No.	Roll No.	Civic Address
75-2019 (lead)	385010400	1327 North Service Rd
80-2019	495602940	325 Jessop Ave
122-2019	475011340	1201 Quebec Ave

Appearing for the Appellant

Mr. Jesse Faith, Altus Group Limited

Appearing for the Respondent

Mr. Travis Horne, Revaluation and Assessment Appeal Coordinator, Assessment & Valuation

Grounds and Issues

The grounds and issues for this appeal as identified in the Notice of Appeal (Exhibit A.1) are as follows:

1. The assessor erred in not applying a MAF to the RNCLD lump sum adjustment. 

Exhibits

A.1     Notice of Appeal from Altus Group to the Board of Revision, received February 4, 2019.

A.2     Document A.2 was not submitted for this file.

A.3     Document A.3 was not submitted for this file.

A.4     COMMON DOCUMENT – Appellant’s submission to the Board of Revision (Saskatoon Cooperative Association Et Al), received April 30, 2019. (FOR USE WITH: 41, 46, 75, 122, 145, 140, 172, 161, 149, 158, 87, 154).

A.5     Document A.5 was not submitted for this file.

A.6     Document A.6 was not submitted for this file.

A.7     Document A.7 was not submitted for this file.

B.1     COMMON DOCUMENT – Email from Assessment & Valuation to Altus Group dated May 3, 2019.    (FOR USE WITH: 41, 46, 57, 75, 80, 87, 122, 135, 136, 145, 149, 140, 172, 161, 158, 154, 178)

R.1     COMMON DOCUMENT – submitted by the City Assessor titled “Warehouse & Automotive Response 2019 Assessment”, received May 13, 2019. (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.2     COMMON DOCUMENT –submitted by the City Assessor titled “2019 General Law and Legislation Brief”, received May 13, 2019. (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.3     COMMON DOCUMENT –submitted by the City Assessor titled “2019 Expert Witness Law and Legislation Brief”, received May 13, 2019. (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.4     COMMON DOCUMENT –submitted by the City Assessor titled “2019 Notice of Appeal Law and Legislation brief”, received May 13, 2019. (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.5     COMMON DOCUMENT –submitted by the City Assessor titled “2019 Response Evidence Law and Legislation Brief”, received May 13, 2019. (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.6     COMMON DOCUMENT –submitted by the City Assessor titled “Salient Facts & Field Sheets”, received May 13, 2019. (FOR USE WITH: 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 80, 87, 88, 90, 91, 92, 96, 97, 98, 99, 100, 101, 115, 118, 122, 129, 132, 134, 135, 136, 137, 138, 139, 140, 144, 145, 147, 149, 154, 155, 156, 158, 160, 161, 164, 165, 168, 169, 172, 174, 175, 178, 180, 184, 185)

Supplementary Notations

The Chair reminded the parties that they were still under oath from the initial hearing which commenced on May 21, 2019.

At the request of the Respondent, and pursuant to Section 208 of The Cities Act, the Chair ordered that the hearing be recorded by Royal Reporting Services.

The Tax Agent advised the Panel that he would not speak to Grounds 1 & 2 of Appeal 122-2019.

The parties to the appeal agreed that Appeal No. 75-2019 would be heard first and that all evidence and argument from that appeal would be carried forward into the following appeals:

80-2019, 122-2019.

They further agreed that as per Exhibit B.1:

“The MAF issue is “stand up sit down”. This issue is before the A.A.C. and the evidence and argument in 2019 is the same as previous years.”

Conclusion

For the reasons stated in the Record of Decision dated August 30, 2019, and in accordance with Section 210(1) (a) of The Cities Act, the Board confirms the assessments. The appeals are dismissed.

1.2.4   Appeal 46-2019 (lead)

Appeal No.	Roll No.	Civic Address
46-2019	404907000	110 Marquis Dr
87-2019	404921050	535 71st St
129-2019	404904000	3935 Thatcher Ave
140-2019	424900500	3455 Idylwyld Dr
145-2019	415209050	3610 Kochar Ave
149-2019	395050050	1045 North Service Rd
154-2019	404910700	122 Wakooma St
158-2019	415122450	745 66th St
161-2019	385010200	1125 North Service Rd
172-2019	435100380	2945 Millar Ave

Appearing for the Appellant

Mr. Jesse Faith, Altus Group Limited

Appearing for the Respondent

Mr. Travis Horne, Revaluation and Assessment Appeal Coordinator, Assessment & Valuation

Grounds and Issues

The grounds and issues for this appeal as identified in the Notice of Appeal (Exhibit A.1) are as follows:

1. The assessor erred in the calculation of the property assessment when applying the current capitalization (CAP) rate.
2. The assessor has failed to achieve the market valuation standard.
3. The assessor has failed to maintain equity when determining the current assessment of the subject property.
4. The assessor has failed to apply the findings of SMB decision AAC 2017-0225 in determining the current assessment.
5. The assessor has erred in not applying a MAF to the RCNLD lump sum adjustment.

Exhibits

A.1     Notice of Appeal from Altus Group to the Board of Revision, received February 4, 2019.

A.2     COMMON DOCUMENT - Appellant’s submission to the Board of Revision, (Acklands-Granger Inc. Et Al), received April 30, 2019 (Note: Document includes Appendix A to V and Addenda 1 to 5). (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 137, 138, ,139, 140, 145,146,147, 149, 154, 155, 156, 158, 160, 161, 165, 168, 169, 172, 174, 175, 178, 180, 184, 185).

A.3     Document A.3 was not submitted for this file.

A.4     COMMON DOCUMENT – Appellant’s submission to the Board of Revision (Saskatoon Cooperative Association et al), received April 30, 2019 (FOR USE WITH: 41, 46, 75, 87, 122, 140, 145, 149, 154, 158, 161, 172).

A.5     Document A.5 was not submitted for this file.

A.6     COMMON DOCUMENT - Appellant’s rebuttal document to the Board of Revision, (Acklands-Granger Inc. Et Al), received May 15, 2019 (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 87, 88, 90, 91, 92, 115, 118, 129,132, 134, 135, 137, 138, ,139, 140, 145,146,147, 149, 154, 155, 156, 158, 160, 161, 165, 168, 169, 172, 174, 175, 178, 180, 184, 185).

A.7     COMMON DOCUMENT - Appellant’s submission titled “Expert Will Say Statement & Curriculum Vitae” submitted to the Board of Revision, received May 15, 2019 (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 137, 138, ,139, 140, 145,146,147, 149, 154, 155, 156, 158, 160, 161, 165, 168, 169, 172, 174, 175, 178, 180, 184, 185).

B.1     COMMON DOCUMENT – Email from Assessment & Valuation to Altus Group dated May 3, 2019 (FOR USE WITH: 41, 46, 57, 75, 80, 87,122, 135, 136, 140, 145, 149, 154, 158, 161, 172, 178).

R.1     COMMON DOCUMENT – submitted by the City Assessor titled “Warehouse & Automotive Response 2019 Assessment”, received May 13, 2019. (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.2     COMMON DOCUMENT –submitted by the City Assessor titled “2019 General Law and Legislation Brief”, received May 13, 2019.  (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.3     COMMON DOCUMENT –submitted by the City Assessor titled “2019 Expert Witness Law and Legislation Brief”, received May 13, 2019.     (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.4     COMMON DOCUMENT –submitted by the City Assessor titled “2019 Notice of Appeal Law and Legislation brief”, received May 13, 2019. (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.5     COMMON DOCUMENT – submitted by the City Assessor titled “2019 Response Evidence Law and Legislation Brief”, received May 13, 2019.     (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.6     COMMON DOCUMENT – submitted by the City Assessor titled “Salient Facts & Field Sheets”, received May 1, 2019. (FOR USE WITH: 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 80, 87, 88, 90, 91, 92, 96, 97, 98, 99, 100, 101, 115, 118, 122, 129, 132, 134, 135, 136, 137, 138, 139, 140, 144, 145, 147, 149, 154, 155, 156, 158, 160, 161, 164, 165, 168, 169, 172, 174, 175, 178, 180, 184, 185).

Supplementary Notations

The Chair reminded the parties that they were still under oath from the initial hearing which commenced on May 21, 2019.

At the request of the Respondent, and pursuant to Section 208 of The Cities Act, the Chair ordered that the hearing be recorded by Royal Reporting Services.

The parties to the appeal agreed that:

• Grounds 1 to 4 (Section 2) would be addressed by bringing forward the record of BOR 36-2019 into this appeal; and
• Ground 5 (Section 2) would be addressed by bringing forward the record of BOR 75-2019 into this appeal.
• No additional testimony would be provided by either party.

Conclusion

For the reasons given in the Record of Decision dated August 30, 2019, and in accordance with Section 210(1) (b) of The Cities Act, the Board changes the assessment and directs a revision of the assessment roll for all properties under appeal. The resultant change in assessment will reflect a revised stratification to include (with the exception of the current Group 6) all warehouses under appeal city wide >24,000 sq. ft. and having a site coverage greater than 17%. The new Market Cap Rate arising from this stratification will be applied to the determination of the new assessed value of the subject properties.

The Current Assessed Values are reduced. The assessments are ADJUSTED and all other aspects of the appeals are dismissed. The Appellant’s filing fees are refunded.

1.2.5   Appeal 100-2019 (lead)

Appeal No.	Roll No.	Civic Address
100-2019	405310060	214 4014 Arthur Rose Ave
044-2019	405305350	4015 Brodsky Ave
096-2019	405309510	102 4002 Arthur Rose Ave
097-2019	405309515	104 4002 Arthur Rose Ave
098-2019	405309525	108 4002 Arthur Rose Ave
099-2019	405310095	200 4014 Arthur Rose Ave
101-2019	405310055	216 4014 Arthur Rose Ave
164-2019	405311540	10 3935 Arthur Rose Ave

 

Appearing for the Appellant

Mr. Jesse Faith, Altus Group Limited

Appearing for the Respondent

Mr. Travis Horne, Revaluation and Assessment Appeal Coordinator, Assessment & Valuation

Grounds and Issues

Ground 1:     The estimated net operating income is in error

a) The current model rental rate is not reflective of the market value.

b) The current rental rate does not account for the impact due to the restrictive zoning associated with the property.

Exhibits

A.1     Notice of Appeal from Altus Group to the Board of Revision, received February 4, 2019.

A.2     COMMON DOCUMENT - Appellant’s submission to the Board of Revision, (Acklands-Granger Inc. Et Al), received April 30, 2019 (Note: Document includes Appendix A to V and Addenda 1 to 5). (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 137, 138, ,139, 140, 145,146,147, 149, 154, 155, 156, 158, 160, 161, 165, 168, 169, 172, 174, 175, 178, 180, 184, 185).

A.3     Document A.3 was not submitted for this file.

A.4     Document A.4 was not submitted for this file.

A.5     COMMON DOCUMENT – Appellant’s submission to the Board of Revision, (Conax Properties Ltd. Et Al) received April 30, 2019. (FOR USE WITH: 96, 97, 98, 99, 100, 101, 139, 48, 132, 164)

A.6     COMMON DOCUMENT - Appellant’s rebuttal document to the Board of Revision, (Acklands-Granger Inc. Et Al), received May 15, 2019 (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 137, 138, ,139, 140, 145,146,147, 149, 154, 155, 156, 158, 160, 161, 165, 168, 169, 172, 174, 175, 178, 180, 184, 185).

A.7     COMMON DOCUMENT - Appellant’s submission titled “Expert Will Say Statement & Curriculum Vitae” submitted to the Board of Revision, received May 15, 2019 (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 137, 138, ,139, 140, 145,146,147, 149, 154, 155, 156, 158, 160, 161, 165, 168, 169, 172, 174, 175, 178, 180, 184, 185).

B.1     Document B.1 was not submitted for this file.

R.1     COMMON DOCUMENT – submitted by the City Assessor titled “Warehouse & Automotive Response 2019 Assessment”, received May 13, 2019.  (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.2     COMMON DOCUMENT –submitted by the City Assessor titled “2019 General Law and Legislation Brief”, received May 13, 2019. (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.3     COMMON DOCUMENT –submitted by the City Assessor titled “2019 Expert Witness Law and Legislation Brief”, received May 13, 2019. (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.4     COMMON DOCUMENT –submitted by the City Assessor titled “2019 Notice of Appeal Law and Legislation brief”, received May 13, 2019. (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.5     COMMON DOCUMENT –submitted by the City Assessor titled “2019 Response Evidence Law and Legislation Brief”, received May 13, 2019. (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.6     COMMON DOCUMENT –submitted by the City Assessor titled “Salient Facts & Field Sheets”, received May 13, 2019.  (FOR USE WITH: 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 80, 87, 88, 90, 91, 92, 96, 97, 98, 99, 100, 101, 115, 118, 122, 129, 132, 134, 135, 136, 137, 138, 139, 140, 144, 145, 147, 149, 154, 155, 156, 158, 160, 161, 164, 165, 168, 169, 172, 174, 175, 178, 180, 184, 185)

Supplementary Notations

The Chair reminded the parties that they were still under oath from the initial hearing which commenced on May 21, 2019.

At the request of the Respondent, and pursuant to Section 208 of The Cities Act, the Chair ordered that the hearing be recorded by Royal Reporting Services.

The Agent and the Respondent agreed that Appeal 139-2019 would be heard first and that all evidence and argument pertaining to the zoning ground, would be carried forward into appeals 100-2019, 101-2019, 164-2019, 44-2019, 96-2019, 97-2019, 98-2019, and 99-2019.

Conclusion

For the reasons given in the Record of Decision dated August 30, 2019, and in accordance with Section 210(1)(a) of The Cities Act, the Board confirms the assessments. The appeals are dismissed.

1.2.6   Appeal 136-2019 

Appeal No.	Roll No.	Civic Address
136-2019	405300700	3927 Wanuskewin Road

 

Appearing for the Appellant

Mr. Jesse Faith, Altus Group Limited

Appearing for the Respondent

Mr. Travis Horne, Revaluation and Assessment Appeal Coordinator,         Assessment & Valuation

Grounds and Issues

The grounds and issues for this appeal as identified in the Notice of Appeal (Exhibit A.1) are as follows: 

1. The assessor erred in the calculation of the property assessment when applying the current capitalization (CAP) rate.
2. The assessor has failed to achieve the market valuation standard.
3. The assessor has failed to maintain equity when determining the current assessment of the subject property.
4. The assessor has failed to apply the findings of SMB decision AAC 2017-0225 in determining the current assessment.
5. The estimated net operating income is in error.

Exhibits

A.1     Notice of Appeal from Altus Group to the Board of Revision, received February 4, 2019.

A.2     Document A.2 was not submitted for this file.

A.3     Document A.3 was not submitted for this file.

A.4     Document A.4 was not submitted for this file.

A.5     Document A.5 was not submitted for this file.

A.6     Document A.6 was not submitted for this file.

A.7     Document A.7 was not submitted for this file.

B.1     COMMON DOCUMENT – Email from Assessment & Valuation to Altus Group dated May 3, 2019 (FOR USE WITH: 41, 46, 57, 75, 80, 87, 122, 135, 136, 145, 149, 140, 172, 161, 158, 154, 178)

R.1     COMMON DOCUMENT – submitted by the City Assessor titled “Warehouse & Automotive Response 2019 Assessment”, received May 13, 2019.  (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.2     COMMON DOCUMENT –submitted by the City Assessor titled “2019 General Law and Legislation Brief”, received May 13, 2019.  (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.3     COMMON DOCUMENT –submitted by the City Assessor titled “2019 Expert Witness Law and Legislation Brief”, received May 13, 2019.   (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 8, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.4     COMMON DOCUMENT –submitted by the City Assessor titled “2019 Notice of Appeal Law and Legislation brief”, received May 13, 2019.  (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.5     COMMON DOCUMENT –submitted by the City Assessor titled “2019 Response Evidence Law and Legislation Brief”, received May 13, 2019.   (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.6     COMMON DOCUMENT –submitted by the City Assessor titled “Salient Facts & Field Sheets”, received May 13, 2019.   (FOR USE WITH: 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 80, 87, 88, 90, 91, 92, 96, 97, 98, 99, 100, 101, 115, 118, 122, 129, 132, 134, 135, 136, 137, 138, 139, 140, 144, 145, 147, 149, 154, 155, 156, 158, 160, 161, 164, 165, 168, 169, 172, 174, 175, 178, 180, 184, 185)

Supplementary Notations

The Chair reminded the parties that they were still under oath from the initial hearing which commenced on May 21, 2019.

At the request of the Respondent, and pursuant to Section 208 of The Cities Act, the Chair ordered that the hearing be recorded by Royal Reporting Services.

The parties to the appeal agreed that:

• With regard to Grounds 1 to 4, all evidence and argument from appeal BOR 36-2019 would be carried forward into this appeal.
• With regard to Ground 5, the Panel would take direction from the outcome of appeal BOR 13&14-2019 in which the same ground was appealed for the subject property, but through a different Tax Agent. (subject property’s appeal being 13-2019)

Conclusion

For the reasons given in the Record of Decision dated August 30, 2019, and in accordance with Section 210(1) (b) of The Cities Act, the Board changes the assessment and directs a revision of the assessment roll for the property under appeal. The resultant change in assessment will reflect the revised warehouse stratification (determined in BOR 36-2019) to include (with the exception of the current Group 6) all warehouses under appeal city wide >24,000 sq. ft. and having a site coverage greater than 17%. The new Market Cap Rate arising from this stratification will be applied to the determination of the new assessed value of the subject property.

Additionally, the subject property’s assessed value will be further adjusted in compliance with the Board’s order in BOR 13-2019 regarding a rental rate reduction of 18%.

The Current Assessed Value is reduced. The assessment is adjusted and all other aspects of the appeal dismissed.

 1.2.7   Appeal 057-2019 

Appeal No.	Roll No.	Civic Address
057-2019	435007100	2907/2915 Faithfull Avenue

 

Appearing for the Appellant

Mr. Jesse Faith, Altus Group Limited

Appearing for the Respondent

Mr. Travis Horne, Revaluation and Assessment Appeal Coordinator,        Assessment & Valuation

Grounds and Issues

The grounds and issues for this appeal as identified in the Notice of Appeal (Exhibit A.1) are as follows: 

1. The assessor erred in the calculation of the property assessment when applying the current capitalization (CAP) rate.
2. The assessor has failed to achieve the market valuation standard.
3. The assessor has failed to maintain equity when determining the current assessment of the subject property.
4. The assessor has failed to apply the findings of SMB decision AAC 2017-0225 in determining the current assessment.
5. The estimated net operating income is in error.

Exhibits

A.1     Notice of Appeal from Altus Group to the Board of Revision, received February 4, 2019.

A.2     COMMON DOCUMENT - Appellant’s submission to the Board of Revision, (Acklands-Granger Inc. Et Al), received April 30, 2019 (Note: Document includes Appendix A to V and Addenda 1 to 5). (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 137, 138, ,139, 140, 145,146,147, 149, 154, 155, 156, 158, 160, 161, 165, 168, 169, 172, 174, 175, 178, 180, 184, 185).

A.3     Appellant’s submission to the Board of Revision, (Concorde Group of Companies), received April 30, 2019. (exclusive to 57-2019)

A.4     Document A.4 was not submitted for this file.

A.5     Document A.5 was not submitted for this file.

A.6     COMMON DOCUMENT - Appellant’s rebuttal document to the Board of Revision, (Acklands-Granger Inc. Et Al), received May 15, 2019 (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 137, 138, ,139, 140, 145,146,147, 149, 154, 155, 156, 158, 160, 161, 165, 168, 169, 172, 174, 175, 178, 180, 184, 185).

A.7     COMMON DOCUMENT - Appellant’s submission titled “Expert Will Say Statement & Curriculum Vitae” submitted to the Board of Revision, received May 15, 2019 (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 137, 138, ,139, 140, 145,146,147, 149, 154, 155, 156, 158, 160, 161, 165, 168, 169, 172, 174, 175, 178, 180, 184, 185).

C(A)1 CONFIDENTIAL DOCUMENT submitted by the Appellant (F) received April 30, 2019. (FOR USE WITH: 57-2019 ONLY).

B.1     COMMON DOCUMENT – Email from Assessment & Valuation to Altus Group dated May 3, 2019 (FOR USE WITH: 41, 46, 57, 75, 80, 87, 122, 135, 136, 145, 149, 140, 172, 161, 158, 154, 178)

R.1     COMMON DOCUMENT – submitted by the City Assessor titled “Warehouse & Automotive Response 2019 Assessment”, received May 13, 2019. (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.2     COMMON DOCUMENT –submitted by the City Assessor titled “2019 General Law and Legislation Brief”, received May 13, 2019.  (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.3     COMMON DOCUMENT –submitted by the City Assessor titled “2019 Expert Witness Law and Legislation Brief”, received May 13, 2019   (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.4     COMMON DOCUMENT –submitted by the City Assessor titled “2019 Notice of Appeal Law and Legislation brief”, received May 13, 2019. (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.5     COMMON DOCUMENT –submitted by the City Assessor titled “2019 Response Evidence Law and Legislation Brief”, received May 13, 2019.   (FOR USE WITH: 36, 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 87, 88, 90, 91, 92, 115, 118, 129, 132, 134, 135, 136, 137, 138, 139, 140, 145, 147, 149, 154, 155, 156, 158, 160, 161, 163, 164, 165, 168, 169, 172, 174, 175, 178, 180, 181, 184, 185)

R.6     COMMON DOCUMENT –submitted by the City Assessor titled “Salient Facts & Field Sheets”, received May 13, 2019.   (FOR USE WITH: 41, 44, 46, 47, 48, 56, 57, 65, 72, 75, 80, 87, 88, 90, 91, 92, 96, 97, 98, 99, 100, 101, 115, 118, 122, 129, 132, 134, 135, 136, 137, 138, 139, 140, 144, 145, 147, 149, 154, 155, 156, 158, 160, 161, 164, 165, 168, 169, 172, 174, 175, 178, 180, 184, 185)

Supplementary Notations

The Chair reminded the parties that they were still under oath from the initial hearing which commenced on May 21, 2019.

At the request of the Respondent, and pursuant to Section 208 of The Cities Act, the Chair ordered that the hearing be recorded by Royal Reporting Services.   A Confidentiality Order was noted and signed for Exhibit C(A)1, “Appendix F – Property Summary Report”.

The parties to the appeal agreed that with regard to Grounds 1 to 4, all evidence and argument from appeal BOR 36-2019 would be carried forward into this appeal.

Conclusion

For the reasons given in the Record of Decision dated August 30, 2019, and in accordance with Section 210(1) (b) of The Cities Act, the Board changes the assessment and directs a revision of the assessment roll for the property under appeal. The resultant change in assessment will reflect the revised warehouse stratification (determined in BOR 36-2019) to include (with the exception of the current Group 6) all warehouses under appeal city wide >24,000 sq. ft. and having a site coverage greater than 17%. The new Market Cap Rate arising from this stratification will be applied to the determination of the new assessed value of the subject property.

If, and only if, this Panel’s decision regarding the cap rate does not survive a future appeal, then the subject property’s assessed value will be adjusted in compliance with the Committee’s order in AAC 2017-0299 et al so that the main structure at 2915 Faithfull Avenue is assessed via application of a Cap Rate of 6.59% due to a site coverage calculation (included the costed canopy area) of greater than 26.7%. If this Panel’s cap rate decision survives a further appeal, then the issue regarding site coverage will be redundant and dismissed.

The Current Assessed Value is reduced. The assessment is ADJUSTED and all other aspects of the appeal are dismissed.

The hearings held on July 26, 2019 concluded at 2:32 p.m.

As Secretary to the above Board of Revision Panel, I certify that these are accurate minutes of the hearings held July 26, 2019.

 

_________________________
Joyce Fast, Panel Clerk