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      <image:title>Issues</image:title>
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  <url>
    <loc>https://www.hcals.com/issues/2023/7/22/do-assessment-agencies-punish-the-poor-and-favor-the-rich</loc>
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    <lastmod>2023-07-22</lastmod>
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      <image:title>Issues - Do Assessment Agencies Punish the Poor and Favor the Rich? - Make it stand out</image:title>
      <image:caption>Whatever it is, the way you tell your story online can make all the difference.</image:caption>
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  <url>
    <loc>https://www.hcals.com/issues/2021/1/29/my-appeal-was-dismissed-can-i-get-it-back</loc>
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    <lastmod>2021-04-23</lastmod>
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      <image:title>Issues - My Appeal Was Dismissed - Can I Get it Back?</image:title>
      <image:caption>Pay attention to dates!</image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://www.hcals.com/issues/2021/1/29/dont-miss-the-assessment-appeal-deadline</loc>
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    <priority>0.5</priority>
    <lastmod>2021-01-29</lastmod>
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      <image:title>Issues - Don't Miss the Assessment Appeal Deadline</image:title>
      <image:caption>You can file an appeal this way, but might I suggest doing it electronically.</image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://www.hcals.com/issues/2019/1/29/thats-a-great-business-idea-what-will-it-do-to-your-property-taxes</loc>
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    <priority>0.5</priority>
    <lastmod>2020-09-19</lastmod>
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  <url>
    <loc>https://www.hcals.com/issues/2019/11/9/confirmation-bias-in-property-valuation</loc>
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    <priority>0.5</priority>
    <lastmod>2019-11-09</lastmod>
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  <url>
    <loc>https://www.hcals.com/issues/2019/9/26/in-property-tax-appeals-who-helps-cities</loc>
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    <priority>0.5</priority>
    <lastmod>2021-04-23</lastmod>
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      <image:loc>https://images.squarespace-cdn.com/content/v1/56524a0ce4b0d03153426343/1569538481596-T6XUEX6IIVVJZV6TDLD6/Empty+factory+-+common+obsolescence+target.jpg</image:loc>
      <image:title>Issues - In property tax appeals, who helps cities?</image:title>
      <image:caption>What is this factory worth? And who do you trust to tell you?</image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://www.hcals.com/issues/2019/8/18/i-have-vacant-space-is-there-anything-that-can-be-done-about-my-property-tax</loc>
    <changefreq>monthly</changefreq>
    <priority>0.5</priority>
    <lastmod>2019-08-19</lastmod>
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      <image:loc>https://images.squarespace-cdn.com/content/v1/56524a0ce4b0d03153426343/1566179923592-7JACCYGNIDIZ8TDFBXGR/Ontario+property+tax+appeal+vacant+obsolescence.jpg</image:loc>
      <image:title>Issues - I have vacant space - is there anything that can be done about my property tax</image:title>
      <image:caption>Sometimes even after the machines are pulled out, the building is still obsolete.</image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://www.hcals.com/issues/2019/7/24/i-missed-the-property-tax-assessment-appeal-deadline-can-i-still-file</loc>
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    <priority>0.5</priority>
    <lastmod>2019-07-24</lastmod>
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      <image:title>Issues - I missed the property tax assessment appeal deadline - can I still file?</image:title>
      <image:caption>I’m late, I’m late…. Photo by Andy Beales on Unsplash</image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://www.hcals.com/issues/2019/6/19/the-flaw-in-basing-property-tax-assessments-on-land-speculation</loc>
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    <priority>0.5</priority>
    <lastmod>2019-06-26</lastmod>
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      <image:loc>https://images.squarespace-cdn.com/content/v1/56524a0ce4b0d03153426343/1560974208828-9VYNAHE5M3YBVIYIVI9R/Ontario+property+tax+consulting+blog+post+HABU.JPG</image:loc>
      <image:title>Issues - The Flaw in Basing Property Tax Assessments on Land Speculation</image:title>
    </image:image>
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  <url>
    <loc>https://www.hcals.com/issues/opca</loc>
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    <priority>0.5</priority>
    <lastmod>2019-06-20</lastmod>
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  <url>
    <loc>https://www.hcals.com/issues/2019/5/23/was-your-property-tax-assessment-increased-because-of-highest-and-best-use</loc>
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    <priority>0.5</priority>
    <lastmod>2019-05-23</lastmod>
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  <url>
    <loc>https://www.hcals.com/issues/2019/5/6/pay-no-attention-to-the-man-behind-the-curtain</loc>
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    <lastmod>2019-05-23</lastmod>
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  <url>
    <loc>https://www.hcals.com/issues/2019/3/27/what-do-you-mean-you-need-more-time</loc>
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    <lastmod>2019-05-23</lastmod>
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    <loc>https://www.hcals.com/issues/2019/2/18/to-file-or-not-to-file</loc>
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    <priority>0.5</priority>
    <lastmod>2019-05-23</lastmod>
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  <url>
    <loc>https://www.hcals.com/issues/2018/12/31/the-trouble-with-market-value</loc>
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    <lastmod>2019-05-23</lastmod>
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  <url>
    <loc>https://www.hcals.com/issues/2018/12/12/dark-store-theory-whose-theory-is-it-anyway-1</loc>
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    <priority>0.5</priority>
    <lastmod>2019-05-23</lastmod>
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  <url>
    <loc>https://www.hcals.com/issues/2018/7/17/beware-the-trap-of-over-precision</loc>
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    <lastmod>2018-07-17</lastmod>
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      <image:loc>https://images.squarespace-cdn.com/content/v1/56524a0ce4b0d03153426343/1531851402874-1R7UAG7BT00II1ELTXX4/eiliv-aceron-733623-unsplash.jpg</image:loc>
      <image:title>Issues - Beware the trap of over-precision</image:title>
      <image:caption>Photo by Eiliv Aceron on Unsplash</image:caption>
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  </url>
  <url>
    <loc>https://www.hcals.com/issues/2017/9/22/property-tax-rules-are-changing-in-ontario</loc>
    <changefreq>monthly</changefreq>
    <priority>0.5</priority>
    <lastmod>2017-09-22</lastmod>
  </url>
  <url>
    <loc>https://www.hcals.com/issues/2016/12/15/timing</loc>
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    <priority>0.5</priority>
    <lastmod>2016-12-15</lastmod>
    <image:image>
      <image:loc>https://images.squarespace-cdn.com/content/v1/56524a0ce4b0d03153426343/1481838761734-5JPKC2U2TXRMZV6GT9EL/image-asset.jpeg</image:loc>
      <image:title>Issues - Timing</image:title>
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  <url>
    <loc>https://www.hcals.com/issues/2016/11/3/equity</loc>
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    <lastmod>2016-11-03</lastmod>
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      <image:title>Issues - Equity</image:title>
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  <url>
    <loc>https://www.hcals.com/issues/2016/2/28/economic-external-obsolescence</loc>
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    <lastmod>2019-05-09</lastmod>
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      <image:loc>https://images.squarespace-cdn.com/content/v1/56524a0ce4b0d03153426343/1557412461739-4QW39191VUAPGF08TX3A/bigstock-Paper-Mill-Icon.jpg</image:loc>
      <image:title>Issues - Economic (external) obsolescence</image:title>
      <image:caption>Paper mills are particularly affected by external obsolescence, but many other property types are too.</image:caption>
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  <url>
    <loc>https://www.hcals.com/issues/2015/11/22/functional-obsolescence</loc>
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    <lastmod>2019-05-23</lastmod>
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      <image:loc>https://images.squarespace-cdn.com/content/v1/56524a0ce4b0d03153426343/1558619611865-PS2ZV37HJUVB2L0E0W4V/Ontario+Property+Tax+Consulting+-+Functional+Obsolescence</image:loc>
      <image:title>Issues - Functional Obsolescence</image:title>
      <image:caption>Properties like this have had property tax assessments based on full value.</image:caption>
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    <loc>https://www.hcals.com/issues/2015/11/22/market-factors</loc>
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    <lastmod>2015-12-19</lastmod>
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      <image:title>Issues - Market Factors</image:title>
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    <lastmod>2015-12-19</lastmod>
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      <image:title>Issues - Condition Issues</image:title>
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    <loc>https://www.hcals.com/issues/2015/11/23/data-errors</loc>
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    <lastmod>2017-09-22</lastmod>
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      <image:loc>https://images.squarespace-cdn.com/content/v1/56524a0ce4b0d03153426343/1506112389906-LW8TOCZSJOOXDF7U9TSI/JM-Industrial-IMG_2327.jpg</image:loc>
      <image:title>Issues - Data Errors</image:title>
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    <loc>https://www.hcals.com/issues/category/property+tax</loc>
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