The appellant applied for a property tax refund under s. 357(1)(g) of the Municipal Act, 2001, arguing that renovations prevented the normal use of the fourth floor of its office building for all of 2022.
The municipality granted a partial refund.
On appeal, the Assessment Review Board found that renovations prevented normal use from January 1 to December 15, 2022.
The Board calculated the eligible relief based on a 50% current value adjustment for the renovated area and ordered the municipality to issue a further refund of $113,088.15.
