The appellant property owner applied for a property tax refund under s. 357(1)(g) of the Municipal Act, 2001, arguing that renovations commenced in 2022 prevented the normal use of the land.
The City of Barrie denied the application on the basis that the Municipal Property Assessment Corporation (MPAC) had already reduced the property's assessed value in 2019 to account for the vacancy and anticipated renovations following the departure of an anchor tenant.
The Assessment Review Board dismissed the appeal, finding that s. 357(1)(g) is intended to address only mid-year changes that a taxpayer cannot address in an appeal of the assessed value.
Because the 2022 renovations were anticipated and accounted for in the 2019 valuation adjustment, they did not constitute a mid-year change warranting further tax relief.
