Joseph Jebreen

The applicant requested a review of a previous Assessment Review Board decision regarding property tax relief for a hotel undergoing demolition and renovation during the 2016 and 2017 taxation years.

The applicant argued the Board erred by not considering relief under section 357 of the Municipal Act, 2001 for 2016, and by misinterpreting the demolition provisions for 2017.

The Board dismissed the request for review, finding no errors in the original decision, as no section 357 appeal was actually filed for 2016, and the demolition that rendered the property substantially unusable occurred prior to 2017.

The appellant company sought property tax relief for a hotel undergoing major renovations and rebranding in 2016 and 2017.

For 2016, the Board found it had no jurisdiction to consider a s. 357 appeal as none was filed, but granted a vacant unit rebate under s. 364 for the entire property from May to December, calculating the rebate based on the assessed value rather than a notional value.

For 2017, the Board found the property ineligible for relief under s. 357(1)(d)(ii) because the demolition occurred prior to 2017, and ineligible under s. 357(1)(g) due to the statutory exception for vacant unit rebate eligible properties.

The Board also found it lacked jurisdiction to grant a s. 364 rebate for 2017 as no such application was made.