Property Tax

Ryan’s Complex Property Tax practice provides a comprehensive, full-service solution focused on complex and industrial properties. Proven planning strategies, thoughtful and efficient compliance, incisive valuation analyses, and results-oriented appeal representation and support are key elements of the property tax management and consultation services we provide—especially in industries with complex and unique properties. The experienced professionals from Ryan help you manage all elements of the property tax process, while working with you to ensure your company pays only its fair share.

Our Complex Property Tax professionals use well-established and innovative processes, state-of-the-art software, and the latest valuation techniques and theory to provide our clients with timely, objective, and expert valuation analyses for assessment purposes.

Complex Property Tax Services

Identification of Nontaxable Costs
We review your fixed asset records to analyze software, overhead allocations, intangibles, and other costs to help determine what is subject to taxation, based on each jurisdiction’s laws and rules.

Examination of Asset Capitalization
This is particularly important to determine the taxability for costs related to asset rebuilds, overhauls, upgrades, and other unique circumstances.

Identification of Idle and Underutilized Assets
We help our clients implement strategies to document and properly value idle or underutilized assets. This is an essential element in deriving fair and equitable values in all industries.

Economic/Functional Life and Residual Valuation
We work with your facility and operations personnel to document supportable and realistic asset depreciation lives to recognize the influence on value from issues related to technology and business conditions in your industry.

Income Analysis
For applicable industries, we analyze all elements of “unit” or other income-based valuation models used in the assessment of your property. This includes application of the appropriate cost of capital principles and income stream to be capitalized for your taxable asset base.

Representation throughout the Process
We work closely to advise and consult with your professionals through each stage of the informal and board-level appeals process to ensure that all appropriate issues and factors have been fully analyzed, considered, and presented. We can also provide assistance to your legal counsel with property tax-related litigation. In certain jurisdictions in Canada, Ryan ULC provides advocacy services through an affiliated company, Ryan Paralegal Professional Corporation, at no cost, in most cases, to the client.

Valuation Analysis
We employ a comprehensive approach that fully addresses each element of the assessment valuation process. This results in appropriate consideration of all relevant factors as we execute a thorough review and application of the cost, market, and income approaches to value.

Obsolescence Analysis
We apply proven methods to accurately identify, measure, and document all forms of obsolescence (physical, functional, and external) to ensure that loss in value from all sources is fully reflected in your assessed valuations.

Comprehensive, Industry-Specialized Services to Support Clients throughout the Property Tax Cycle

Our cost of capital studies reflects current financial market conditions that should be considered in the valuation process. Our professionals' ability to identify and document all forms of obsolescence is used to ensure appropriate adjustments are made to your assessed valuations.

Industries Served

Mining
We provide property tax services to virtually all mining industries, including aluminum, coal, limestone, aggregates, nonferrous metals, precious metals, and uranium. Our services include not only the mine and reserves but all facilities—crushing, separation, mixing, smelting, and refining.

Forestry
Valuation of small to large-scale forestry operations such as pulp & paper mills, OSB, plywood, engineered lumber, and sawmill facilities, including related land and infrastructure.

Agri-Business
Ryan’s Canadian Property Tax team has a wealth of knowledge in the agri-business sector, including the valuation of grain handling facilities, corn wet-milling operations, canola crushing plants, sugar processing and packaging, coffee processing and packaging, milk and cheese processing and packaging, and abattoirs.

Energy
Our energy clients include investor-owned utilities and non-regulated and regulated electric generation and gas distribution companies. We also serve companies in the emerging and dynamic alternative energy sectors of wind, solar, biofuels, and geothermal.

Manufacturing
We serve hundreds of manufacturing companies in a wide variety of segments, including consumer and industrial products, high-tech, building materials, food, aerospace, and automotive. Each of these segments has unique issues and characteristics that influence property tax assessments.

Chemicals
Our representation includes all aspects of chemical and plastics, including commodity and specialty chemicals, agricultural products, industrial gases, and additives and catalysts.

Telecommunications
We provide property tax services for major telecommunication providers. We represent clients in all sectors of the communications industry, including wire-line, wireless, and cable, and have addressed and resolved a wide variety of valuation challenges.

Transportation
Our experience and expertise, coupled with thorough, supportable work, have enabled us to assist in effectively managing property tax liability for a wide range of transportation industries, from trucking and railways to airlines, in a difficult and volatile operating environment.

Oil and Gas
Our upstream oil and gas practice is one of the largest in the industry, providing property tax representation in virtually every major producing region in North America. Our experience and expertise, coupled with our proprietary oil and gas system, provide our oil and gas clients a professional and comprehensive approach to managing the property tax function, whether the need is local, national or cross-border, for production as well as pipelines, processing equipment, or refineries.

Government Grants and Incentives Services

Each year, the Canadian federal and provincial governments provide financial support to corporations exceeding $37 billion, and the number of new government initiatives to facilitate business growth across all sectors and industries is increasing. Despite the diverse number of funding programs available, accessing these programs has historically been a challenge for businesses. Many programs have complicated terms and conditions, lengthy application and submission processes, stringent compliance requirements, and strict deadlines. The programs are also evolving continuously, with new programs phasing in and legacy programs phasing out, requiring ongoing monitoring.

Ryan’s Government Grants and Incentives practice simplifies the process, helping you navigate the complexities of the funding identification and application procedure to substantially increase the chances of success and unlock substantial financial benefits. Our comprehensive funding service deploys a team of professional consultants with a broad depth of expertise to help clients tap into more than the 500 grant, loan, and tax credit programs available to businesses across Canada.

Click here for more information on Ryan’s Government Grants and Incentives practice.

Ryan’s affiliate, Ryan Paralegal Professional Corporation, consists of a team of property tax professionals who help companies minimize costs, mitigate tax burdens, and make informed decisions that ultimately help their businesses grow and thrive. The Ryan Paralegal team in Ontario works with clients to review the accuracy and equity of property tax assessments by utilizing market data and comparing assessments of similar properties. Ryan Paralegal files requests for reconsideration, appeals, and pleadings and provides expert reports in accordance with the schedule of events for assessment appeals, which can then be negotiated for lower assessments with the Municipal Property Assessment Corporation (MPAC). If needed, the matter will be brought before the Assessment Review Board for a hearing. The entire process is effectively and efficiently managed by this full-service team.

Using our industry-leading technology, clients have instant access to their portfolio data in real time. At Ryan, we understand each client’s unique situation, needs, and priorities and tailor our approach to focus on adding value to their business and team.

The taxation of real property is a complex process, requiring a dedicated effort to remain current with evolving regulations imposed by various levels of provincial and municipal governments. Ryan’s Canadian Property Tax practice defends our clients’ property tax interests, ensuring that they pay the lowest tax possible under prevailing provincial assessment legislation and assessment equity provisions. We manage and represent assessable real and personal property, with an emphasis on industrial and commercial properties. We assist our clients in managing property tax obligations, specializing in services that mitigate the property tax burden for most property types. Additionally, Ryan leverages proven tax compliance processes and controls to ensure complete and accurate reporting in accordance with all legislative and regulatory requirements.

Ryan is committed to uncovering every opportunity to minimize our clients’ tax liabilities and represent their interests through a comprehensive suite of professional services, including:

• Independent valuation assessments and explanations of current assessed value 
• Appeal recommendations and management of litigation support
• Regular status updates on all aspects of the appraisal and appeal process
• Notification of breaking tax developments and deadlines impacting future tax liability and/or tax planning

New Brunswick pdf Download		Newfoundland and Labrador pdf Download
Nova Scotia pdf Download		Prince Edward Island pdf Download

Ryan’s Property Tax professionals have years of proven experience navigating Québec’s complex property tax system. Properties in Québec are assessed at market value on a triennial basis, with differing reassessment dates depending on the municipal location within the province. Even though the assessment is valid for a duration of three years, the taxpayer can only appeal the assessment in the first year of the triennial reassessment.

Ryan’s valuation solutions assist our clients in achieving the lowest assessment possible, taking into account all correctness and equity considerations by undertaking the following:

• Reviewing all current value, omitted, and/or supplementary assessments
• Analyzing relevant market and industry-specific data
• Independently determining our client’s property value based on standard appraisal methodology, utilizing the cost, income, and sales comparison approaches to value
• Filing any applicable applications for assessment adjustments, such as the case of partial or complete demolition of any part of a property
• Reporting and consolidating our findings and valuation conclusions into a Request for Reconsideration (informal appeal) or formal assessment appeal to the Tribunal Administratif du Québec, if required or deemed necessary
• Monitoring and reporting to our clients on the current property assessment, tax status, and the provision of tax projections for budgeting and long-range property/portfolio planning purposes

Ryan’s Property Tax professionals have years of proven experience navigating Ontario’s complex property tax system. Annual assessments issued by Ontario’s Municipal Property Assessment Corporation (MPAC) are based on market value. These assessed values are continually impacted by ongoing legislative developments that lead to issues relating to the correct determination of the value standard, property classification, and equity considerations. As a taxpayer, you are entitled to be assessed at either the level of similar real property in the vicinity or your actual market value, whichever is lower. Ryan’s extensive assessment and taxation review methodologies aid our clients in determining the accuracy of their property’s assessment.

Ryan’s valuation solutions assist our clients in achieving the lowest assessment possible, taking into account correctness and equity considerations by undertaking the following:

• Reviewing all current value, omitted, and/or supplementary assessments
• Analyzing relevant market and industry-specific data
• Independently determining our client’s property value, based on the standard appraisal methodology, utilizing the cost, income, and sales comparison approaches to value
• Examining our client’s property tax classification against comparable properties
• Applying assessment phase-in calculations, based on an equity-adjusted current value
• Reviewing property tax billing calculations to ensure an error-free application of Ontario’s municipal tax capping and “clawback” legislation
• Reporting and consolidating our findings and valuation conclusions into a Request for Reconsideration (informal appeal) or formal assessment appeal, if required
• Monitoring and reporting on the current property assessment, tax status, and the provision of tax projections for budgeting and longrange property/portfolio planning purposes

Ryan’s Property Tax professionals have years of proven experience navigating the complex property tax systems established in Western Canada. Annual property assessments are typically based on market value or on government-regulated rates. These assessed values are continually impacted by ongoing legislative developments that lead to issues relating to the correct determination of the value standard, property classification and equity provisions. As a taxpayer, you are entitled to be assessed at either the level of similar real property in the vicinity or your actual market value, whichever is lower. Ryan’s extensive assessment and taxation review methodologies aid our clients in determining the accuracy of their property’s assessment.

Ryan’s valuation solutions assist our clients in achieving the lowest assessment possible, taking into account all correctness and equity considerations through undertaking the following:

• Reviewing all current value, amended and/or supplementary assessments
• Analyzing relevant market and industry-specific data
• Independently determining our client’s property value based on standard appraisal methodology, utilizing the cost, income and sales comparison approaches to value
• Examining our client’s property classification against comparable properties
• Initiating negotiations for assessment reductions with the assessment authorities
• Proceeding with a formal assessment appeal, when warranted
• Providing initial, ongoing, and final property assessment and tax status reports
• Providing tax projections for budgeting and long-range property/portfolio planning purposes

Alberta pdf Download		British Columbia pdf Download
Manitoba pdf Download		Northwest Territories pdf Download
Saskatchewan pdf Download		Yukon pdf Download