PLZ Law Blog

Category Archives: Property Tax Appeals

Property Tax in Ontario: A Primer

Date: January 27, 2011 | Author: Maxim Zavet, BA, JD

One of the most contentious issues in real estate and property is how real property taxes are assessed and charged to the property owner, of course, it is only contentious when one’s property taxes are assessed at a higher rate than it should be. In Ontario, the Municipal Property Assessment Corporation (MPAC) is a non-profit ...

Understanding Municipal Tax Sales: Legal Challenges

Date: June 11, 2010 | Author: Jeff Levy, HBSc, MBA, CFA, AMP, JD

Other Legal Challenges Earlier we have discussed three Municipal Tax Sales clauses, which if applicable, leads to cancellation of sale. Besides cancellation by the treasurer, the tax sale could be challenged by others as voidable for neglect, omission, or error as provided in s. 382 (1).21 Redemption The statute states that the cancellation price has ...

Some Notes on Municipal Tax Sales

Date: June 11, 2010 | Author: Jeff Levy, HBSc, MBA, CFA, AMP, JD

GST On July 1, 2010, the Harmonize Sales Tax (HST) will replace GST in Ontario. However, the province’s municipal tax sales legislation precedes the federal GST legislation, which only dates back to 1991. There is no reference to GST in the legislation or the Rules, nor how it should be applied. According to the Act, ...

An Overview of Municipal Tax Sales

Date: June 10, 2010 | Author: Jeff Levy, HBSc, MBA, CFA, AMP, JD

As municipal tax sales are not that frequent, it is not uncommon for purchasers to proceed without professional advice. As a consequence, real estate practitioners often are clueless in these transactions due to lack of experience. Legislated Process Statutory codes manage the highly regulated municipal tax sales in Ontario. Its predecessor was the Municipal Tax ...

COMMERCIAL LEASING: The Reality about Realty Taxes

Date: June 9, 2010 | Author: Jeff Levy, HBSc, MBA, CFA, AMP, JD

It would appear from the papers reviewed so far in this series that the emphasis was on Commercial Law jurisprudence. There are instances, however, where matters such as property taxes were considered. Realty Taxes A new regime of property tax assessment, known as fair market assessment, was introduced in 1998. Prior to that, commercial tenants ...

REAL ESTATE: Depending on the age and type of property, the following off title searches may be necessary!

Date: April 28, 2010 | Author: Jeff Levy, HBSc, MBA, CFA, AMP, JD

Occupancy permits: For a newly built or renovated dwelling or an extension or addition thereto, it is necessary to find out whether or not the local municipality has issued an occupancy permit under its building by-law or property standards by-law or under the Ontario Building Code. However, there could be several reasons why an occupancy permit ...

REAL ESTATE: The necessary off title searches when buying a property!

Date: April 27, 2010 | Author: Jeff Levy, HBSc, MBA, CFA, AMP, JD

There are other searches besides a title search, that are necessary to assure title and enhance the marketability of a property. The purpose of these searches are to determine if there are any statutory liens or orders that may affect a property, and if a property complies with municipal by-laws or other statutory requirements. Depending ...


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