Mar 10, 2015 NOTICE OF MOTION Councillor Kaiser

WHEREAS general assessment seems a very flawed measurement of property values;

 

AND WHEREAS it is these values that are used as a base for taxation;

 

AND WHEREAS we have seen great dissatisfaction with taxation levels with regards to services rendered;

 

AND FURTHER I believe that there may be similar interest on this matter elsewhere in this province, but no obvious avenue to discover it;

 

THEREFORE, I move that Council gives permission and enables Greater Napanee CAO and/or CFO to interact with their counterparts across the province, or as they might in the course of other activities, with the goal of inspiring more or, possibly, all other municipal Councils, to begin a concerted lobby of Provincial Government seeking change in the legislative requirement to use MPAC assessment values, as they are, as the basis for taxation.

 

 

E-Mail Hubert Hogle to Max Kaiser Mar 12, 2015

In connection with your motion concerning MPAC, you might want to look at these links on the Ombudsman's website:

 

MPAC in credibility crisis

 

Getting it Right

 

There have been numerous complaints about MPAC which led to an investigation by the Ombudsman. A lengthy report called Getting it Right found numerous problems. MPAC promised to review it's procedures but I think the consensus is that very little has changed. MPAC is funded by billing municipalities for its services and the Mayor suggested jokingly when the last bill was paid that we should look around for a new supplier. Of course, we have no choice but to use MPAC.

 

I have appealed assessment on one of my properties successfully several times and each time MPAC jacks it back up the following year. It takes me about a day to prepare the comparison sheet for each appeal. I know others who have had similar experiences. It's very frustrating and often not worth the effort.

 

At the same time, there are many owners who are under-assessed and, thus not paying their fair share.

 

The assessments are generated by computer using data from market sales and a huge list of codes setting out the variables for each property.  The codes include:

 

SAN_MUN   Municipal Sanitary Services

RD_GRVL    Gravel Road

SERCD_SA  Sanitary Service Type Code

SERCD_WA Water Service Type Code

WTR_L_R    Lake or River Water Service

WTR_MUN  Municipal Water Service

WTR_NA     No Water Services Available

WTR_NO    No Water Service ­ Potential to Connect/Install

WTR_SHW  Shared Well

WTR_WELL Private Well

 

See:  MPAC list of site features

 

Sidewalks, Streetlights and Transit (other than "Proximity to Mass Transit") do not appear on the list of codes.

 

The problem is that they do not conduct site visits and much of their data is outdated or was never entered correctly in the first place. Even after a successful appeal, they do not appear to have a process to correct errors.

 

One problem seems to be that they have very outdated details on individual properties, especially where there has not been a recent sale. They no longer send assessors out to count the number of toilets as they did years ago. I believe they still get data on building permits that are issued.   Another problem is that there is no system for recognizing the state of repair of the property which often has significant impact on the property sales data.

 

Their computer program is a highly protected trade secret and they did not explain to the Ombudsman how it worked. And they will not provide details, even to the Assessment Review Court, on how they calculated any individual assessment.

 

MPAC also generates the preliminary list of electors, which after revision by the clerk (based only on information in municipal records) become our voter's list. There were lots of comments during the last election about how outdated our voters list was, but it was not the clerk's fault. Three of my children were on the list as residing in my home, although they have lived elsewhere for 20 years. Numerous ballots arrived at apartment buildings for tenants who had not lived there in decades. These were discarded in the recycling bins in the lobbies where they could have been misused.

 

The Assessment Act requires landlords of buildings with 7 units or more to send in tenant details by July 31 each year but landlords are not aware of this requirement. There are no such provisions for updating tenant data on smaller buildings.  MPAC used to ask homeowners to review and return the list of occupants but they no longer do this.  I think these defects probably account for most of the errors on the voters list. With electronic voting this becomes more important because of the ease with which ballots could be misused.

 

Some improvements could be made at little cost such as informing landlords of their duty to send in tenants lists. Others, such as sending assessors to do site visits would be expensive. But, if public confidence in the system is lacking, maybe this has to be done.

 

If your motion passes, and I assume it will, you might consider asking the clerk to forward a copy to the Ombudsman. A second investigation wouldn't hurt.

 

Hubert Hogle

613-532-3672

 

No reply was received to this e-mail. On March 24, 2015, councillor Kaiser motion was carried.