Property Assessment Appeals
When your commercial property assessment is well above your property’s market value, you can dispute the assessment. MLT Aikins has successfully appealed property assessments before assessment tribunals and Courts of Appeal for a wide range of commercial properties and acted for clients in numerous precedent-setting cases.
Property taxes are a significant expense for commercial property owners. If your property has been assessed above its market value, the consequences can be significant to your bottom line. We have acted for owners of all types of commercial properties – from malls to refineries, office towers, food processing facilities, hotels, warehouses and big box stores – in successful property assessment appeals.
We regularly appear before assessment tribunals and Courts of Appeal on behalf of commercial property owners in Saskatchewan and Manitoba. In Manitoba, we have wide-ranging experience obtaining school tax exemptions for property owners.
If your commercial property has received an unfair assessment, it may be possible to launch a successful appeal and save on your property tax bill. Complete the form below to request a consultation with one of the lawyers in our Property Assessment Appeals practice group.
- Counsel on multiple property tax assessment disputes before Saskatchewan’s assessment tribunals and Court of Appeal, including:
- City Centre Equities Inc. v Regina (City), 2018 SKCA 43, a successful appeal for over 80 downtown office buildings, reducing their assessments and establishing the standard of review to be applied by the Saskatchewan Municipal Board when reviewing a Board of Revision.
- Harvard Property Management Inc. v Saskatoon (City), 2017 SKCA 34, a successful appeal for shopping malls and other large commercial properties and establishing the importance of and method of determining comparability of properties.
- Saskatoon (City) v Walmart Canada Corp., 2018 SKCA 2, a successful appeal finding that the assessor’s rent model was inadequate to reflect the market conditions of large format retail stores.
- CP Reit S Real Estate Limited v Saskatoon (City), 2021 SKCA 100, a successful appeal on behalf of a group of commercial properties including grocery stores, restaurants, drug stores, salons, a movie theatre and a frozen yogurt business.
- Brandt Properties Ltd. v Saskatoon (City), 2021 SKCA 19, a successful appeal on behalf of over 30 over-assessed large warehouse properties, and successfully defending the decision in a subsequent application to appeal to the Supreme Court of Canada.
- 994552 N.W.T. Ltd. v Kindersley (Town), 2019 SKCA 77, a successful appeal recognizing inequitable and inconsistent assessments of hotel properties.
- GFL Environmental Inc. V Edenwold (Rural Municipality), 2020 SKCA 89, a successful appeal on the ability to correct other errors on appeal by a taxpayer.
- Consumers Co-operative Refineries Limited v Regina (City), 2020 SKCA 111, appeal on behalf of a large property assessed by extrapolating data from much smaller properties.
- Walmart Canada Corp. V Estevan (City), 2021 SKCA 157 and Walmart Canada Corp. V Prince Albert (City), 2021 SKCA 158, a successful appeal on the Market Adjustment Factor establishing that Market Adjustment Factors are not required and mu.st be based on comparable sales
- Prince Albert (City) v. Domtar Pulp and Paper Products Inc., 2011 SKCA 151. Representing the successful party in a case determining that a tax agreement with the City was ultra vires, in which the Saskatchewan Municipal Board ultimately reduced the pulp mill’s assessment from over $160,000,000 to approximately $38,000,000.
- Successful representation of large warehouse and other commercial enterprises before Boards of Revision and the Saskatchewan Municipal Board Assessment Appeals Committee.
- IKEA Properties Ltd. v. Board of Revision (Jan 11, 2019, MBCA). Counsel for IKEA in connection with its City of Winnipeg realty and business assessment appeals. Successfully obtained an order quashing a Board of Revision Order denying the right to a fair hearing.
- Maple Leaf Foods Inc. v. Winnipeg (City) Assessor, 2008 MBCA 96. Counsel for Maple Leaf Foods in a property tax dispute involving the assessment of food processing machinery and equipment.
- Boeing Canada Operations Ltd. v. Winnipeg (City) Assessor, 2016 MBQB 175. Successfully obtained a judgment quashing a penalty order issued by the City Assessor on the grounds of procedural fairness and natural justice.
- Winnipeg City Assessor v. Law Society of Manitoba, 2011 MBCA 35. Successfully obtained a school tax exemption for the Law Society of Manitoba’s property as an educational seminar of learning.
- Winnipeg School Division v. Winnipeg (Assessor), 2013 MBQB 91, aff’d 2014 MBCA 50. Successfully obtained a school tax exemption for the Winnipeg School Division in a leading decision on the meaning of “public school” property under The Municipal Assessment Act.
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