What some homeowners mistake for a tax break is actually a federal rule about selling, not owning: the Canada Revenue Agency's principal residence exemption shields the gain when a home that was lived in the whole time is eventually sold, which has nothing to do with the annual assessment or the owner's age.
A senior disputing an assessment needs the same evidence anyone would bring to the Board of Revision, comparable sale prices backed by a $400 to $600 home inspection, since the appeal is decided on market value at the City's valuation date, not on a homeowner's circumstances.
Whether the goal is a lower assessment or a clean sale down the road, an accurate value is the number that carries the most weight either way. Get your hand-reviewed valuation from Joel Dyck.