In a hearing before the Assessment Review Board (the “ARB”) that concluded on June 9, 2023, Maple Lodge Farms Ltd. (“Maple Lodge”) – Canada's largest independently owned poultry processor – sought to appeal a property tax assessment in respect of a split-zoned, special purpose industrial property used for food processing located in Brampton, ON.
The underlying subject property was formerly made up of two parcels that were legally consolidated in some of the appealed years, which raised novel issues about the land rate calculation. Further, while the landowner had appealed the subject property’s assessment for some of the tax years, the municipality was the appellant in other tax years.
Acting for Maple Lodge, Fasken made arguments in respect of the appropriate land rate, including based on structural improvements, servicing, functional obsolescence, conservation issues, restrictive zoning and equity, among others. Pursuant to a decision issued by the ARB on December 21, 2023, Fasken was successful in obtaining a lower land rate per acre for Maple Lodge than was sought by the Municipal Property Assessment Corporation and the municipality.
Fasken acted for Maple Lodge in connection with this hearing with a team comprised of Sarah Turney and Anna Lu.
Jurisdiction
- Ontario
