PUBLIC MINUTES

BOARD OF REVISION

Meeting #:
Date:	Tuesday, May 21, 2019 at 9:00 A.m. - 4:00 P.m.
	Tuesday, May 21, 2019 at 9:00 A.m. - Friday, July 26, 2019 at 3:00 P.m.
Location:	Committee Room E, Ground Floor, 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.

---

1.

SCHEDULE OF HEARINGS

1.1

Residential Appeal Hearings - None

1.2

Commercial Appeal Hearings

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

Appearing for the Appellant

Mr. Jesse Faith, Altus Group Limited
Mr. Garry Coleman, Altus Group Limited – May 22 & July 25, 2019
Mr. Ryan Simpson, Altus Group Limited – May 21, 2019
Dr. Andrei Volodin, Professor of Statistics, University of Regina – May 21, 2019

Appearing for the Respondent

Mr. Travis Horne, Revaluation and Assessment Appeal Coordinator, Assessment & Valuation
Ms. Amy Huang, Assessment Research Analyst, 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.

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

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 Appeal No. 36-2019 would be heard first and that all evidence and argument from that appeal would be carried forward into the following appeals:

41-2019, 47-2019, 56-2019, 65-2019, 72-2019, 88-2019, 90-2019, 91-2019, 92-2019, 115-2019, 118-2019, 134-2019, 135-2019, 137-2019, 138-2019, 147-2019,     155-2019, 156-2019, 160-2019, 165-2019, 168-2019, 169-2019, 174-2019, 175-2019, 178-2019, 180-2019, 184-2019, 185-2019.

The Agent applied to have the following ground of appeal withdrawn in its entirety from Appeal No. 135-2019 and then remove Exhibit A.3 from the submission.

Ground 5:    The estimated net operating income is in error.
a.  The single tenant rent adjustment should be for 109,000 sqft.

The Appellant also applied to have the following ground of appeal withdrawn in its entirety from Appeal No. 178-2019:

Ground 5:  The net operating income has been calculated in error.
a. The adjustment for tenant size has not been applied to the tenant area greater than 17,000 sqft.

The Chair allowed the noted grounds of appeal to be withdrawn.

Affirmations were made by the parties that the evidence given over the course of the hearings would be the truth.

Conclusion

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 hearing for BOR 36-2019, et al. concluded at 4:34 p.m., July 25, 2019.