Margarita Okhovati

The applicant applied to the City of Toronto for a cancellation, reduction, or refund of her 2023 property taxes due to sickness or extreme poverty.

The matter was delegated to the Assessment Review Board.

The applicant failed to comply with a procedural order requiring the disclosure of supporting documents and did not attend the scheduled hearing.

The City requested the application be dismissed, noting the applicant had advised she paid the taxes and would not pursue the matter.

The Board dismissed the application due to non-attendance and failure to file required documentation.

The applicant applied to the City for a cancellation, reduction, or refund of her 2023 property taxes due to sickness or extreme poverty under s. 357(1)(d.1) of the Municipal Act, 2001.

The Assessment Review Board scheduled a full hearing and ordered the applicant to provide supporting documentation.

The applicant failed to file the required documents and did not attend the hearing.

The Board dismissed the application due to the applicant's non-attendance and failure to comply with the procedural order.

The applicant applied to the City of Mississauga to have his 2023 property taxes reduced, cancelled, or refunded due to an inability to pay caused by sickness or extreme poverty under s. 357(1)(d.1) of the Municipal Act.

The Assessment Review Board dismissed the application because the applicant failed to comply with a Procedural Order requiring him to provide sufficient financial documentation, such as CRA Notices of Assessment and complete bank and credit card statements, to prove his inability to pay.

The applicants filed an application for the cancellation, reduction, or refund of their property taxes due to sickness or extreme poverty under s. 357(1)(d.1) of the Municipal Act.

The Assessment Review Board scheduled a pre-hearing telephone conference.

The applicants failed to attend the conference and had not communicated with the Board or the respondent municipality.

The Board dismissed the application for non-attendance.

The applicant filed an application for property tax relief due to sickness or extreme poverty under s. 357(1)(d.1) of the Municipal Act.

The Assessment Review Board scheduled a pre-hearing telephone conference call.

The applicant failed to attend the hearing and did not respond to the municipality's attempts to contact them.

The Board dismissed the application for non-attendance.

The Applicant applied to the City of Hamilton for a refund of his 2023 property taxes, claiming an inability to pay due to extreme poverty under s. 357(1)(d.1) of the Municipal Act.

The Assessment Review Board reviewed the Applicant's financial information, including his income, expenses, assets, and liabilities.

The Board found that the Applicant's monthly income, while slightly less than his reported expenses, was sufficient to cover the necessities of life and his property taxes, especially given his discretionary spending and overall net worth.

The application was dismissed.

The applicant applied to the City of Toronto for a cancellation, reduction, or refund of her 2023 property taxes due to sickness or extreme poverty.

The matter was delegated to the Assessment Review Board.

The applicant failed to comply with a procedural order requiring the disclosure of supporting documents and failed to attend the scheduled hearing.

Consequently, the Board dismissed the application.

The applicant applied to the City of Toronto for a cancellation, reduction, or refund of property taxes due to sickness or extreme poverty.

The application was delegated to the Assessment Review Board.

The applicant failed to attend the scheduled pre-hearing conference call and did not respond to the City's attempts to contact them.

Finding no exceptional circumstances to explain the non-attendance, the Board dismissed the application pursuant to Rule 104 of its Rules of Practice and Procedure.

The applicant filed an application to the City of Toronto for a cancellation, reduction, or refund of property taxes due to sickness or extreme poverty under s. 323(1)(e) of the City of Toronto Act, 2006.

The applicant failed to respond to communications from the Board and the City, and did not attend the scheduled pre-hearing conference.

In the absence of any evidence of exceptional circumstances explaining the non-attendance, the Assessment Review Board dismissed the application pursuant to Rule 104 of its Rules of Practice and Procedure.

The Applicant applied to the City of Toronto for a cancellation, reduction, or refund of her 2022 property taxes, claiming an inability to pay due to sickness or extreme poverty.

The City delegated the application to the Assessment Review Board.

The Board found that although the Applicant's monthly expenses exceeded her income, she had sufficient funds in her checking account and available credit to pay the taxes.

Furthermore, she had significant equity in her home and incurred discretionary expenses.

The Board concluded the Applicant failed to demonstrate an inability to pay and dismissed the application.

The applicant applied to the City of St. Catharines to have his 2021 and 2022 property taxes reduced, cancelled, or refunded due to sickness or extreme poverty under s. 357(1)(d.1) of the Municipal Act.

The Assessment Review Board dismissed the application because the applicant failed to comply with a Procedural Order requiring him to provide sufficient financial documentation, such as bank statements for the relevant taxation years, to prove his inability to pay.

The applicants applied to the Township of Tiny to have their 2022 property taxes reduced, cancelled, or refunded due to an inability to pay caused by sickness or extreme poverty.

The Township delegated the determination to the Assessment Review Board.

The Board dismissed the application because the applicants failed to comply with a procedural order requiring them to provide sufficient financial documentation to prove their inability to pay.

The applicant applied to the City of Mississauga for a cancellation, reduction, or refund of his 2022 property taxes under section 357(1)(d.1) of the Municipal Act, citing an inability to pay due to sickness or extreme poverty.

The Assessment Review Board found that the applicant had significant assets, including $737,000 in home equity, $170,000 in an RRSP, and no mortgage, and had spent considerable amounts on non-essential items.

The Board concluded that the applicant failed to demonstrate an inability to pay the property taxes and dismissed the application.

The applicant appealed to the Assessment Review Board for a cancellation, reduction, or refund of her 2022 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, citing an inability to pay due to sickness or extreme poverty.

The Board reviewed the applicant's financial situation, noting that while her monthly expenses exceeded her income, she had significant home equity, RRSP savings, and available credit.

Applying established tribunal precedent, the Board found that the applicant had not exhausted all available resources to meet her financial obligations.

Consequently, the Board concluded the applicant failed to demonstrate an inability to pay the $5,828.91 in property taxes levied in 2022, and dismissed the application.

The applicant applied to the Assessment Review Board for a cancellation, reduction, or refund of her 2022 property taxes, citing an inability to pay due to sickness or extreme poverty under section 323(1)(e) of the City of Toronto Act, 2006.

The Board reviewed the applicant's financial information, noting significant assets, equity in her home, and discretionary spending that contradicted a claim of extreme poverty.

The Board found that the applicant failed to demonstrate an inability to pay the property taxes and dismissed the application.

The applicant filed an application to cancel, reduce, or refund their 2022 property taxes due to sickness or extreme poverty under the Municipal Act.

The Assessment Review Board scheduled a pre-hearing video conference call.

The applicant failed to attend the pre-hearing and did not contact the Board or the City to explain their absence, despite the City representative contacting the applicant during the hearing to provide instructions.

The Board dismissed the application for non-attendance pursuant to Rule 104 of the Board's Rules of Practice and Procedure.

The applicants appealed to the Assessment Review Board after the municipality failed to make a decision on their application to cancel, reduce, or refund their 2017 property taxes due to sickness or extreme poverty.

Despite multiple opportunities and a procedural order, the applicants failed to serve and file the necessary supporting documents.

The Board dismissed the appeal due to the applicants' failure to comply with the procedural order and provide the required documentation.

The applicant appealed to the Assessment Review Board after the municipality failed to make a decision on her application to cancel, reduce, or refund her 2021 property taxes due to sickness or extreme poverty.

The Board reviewed the applicant's income, expenses, and assets, finding a monthly surplus and substantial equity in her home.

The Board concluded the applicant had the ability to pay the taxes and dismissed the application.

The applicant applied to the municipality for a cancellation, reduction, or refund of property taxes due to sickness or extreme poverty under s. 357(1)(d.1) of the Municipal Act.

The matter was delegated to the Assessment Review Board.

The applicant failed to file the required supporting documentation and failed to attend the scheduled hearing.

The Board dismissed the application for non-attendance and non-compliance with the procedural order.

The applicant filed an application for property tax cancellation or reduction due to inability to pay under s. 357(1)(d.1) of the Municipal Act.

The applicant failed to attend the scheduled pre-hearing teleconference and did not communicate with the Board or the City despite multiple attempts by the Board to contact her.

The Assessment Review Board dismissed the application for non-attendance pursuant to Rule 104 of its Rules of Practice and Procedure.