Superintendent Suite Taxation

By Dean McCabe, RCM, ACCI – Vice President, Operations
From the WB Condo Connection, Volume 4, Issue 1
Many residential condominiums have been getting double taxed in the property tax department and many do not know it.  Guest Suites, gatehouse units, recreational facilities and even superintendent units and parking units have been paying property taxes in some cases and the condo owners do not realize it.
There have been many articles written in the past months about this issue but the bottom line is that the common elements of a condominium corporation are owned by the unit owners.
The unknown this year is how Superintendent Suites will be viewed by MPAC.  The view has long been that since Superintendent Suites are units that could be sold that they are subject to taxation.  The flaw in this thought process is that Superintendent units are there to provide a benefit for the owners who count on the availability of regular maintenance people.  A supers unit, especially if it is listed in the declaration, must have owner approval before it can be sold.
There have been recent decisions in court and at the Assessment Review Board that were favorable to condominium corporations on this issue. As a result, it is anticipated that MPAC will be changing the way it is assessing the amenity units.
Condominium corporations should be carefully reviewing the assessments of their amenity units. If the assessed value of these units is greater than a nominal amount, you should consider filing a Request for Reconsideration before March 31.  This can be done online and Managers and Boards can find additional information at MPAC’s website (opens in new window).