Margarita Okhovati

The applicant applied to the City of Hamilton to have her 2021 property taxes cancelled, reduced, 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 found that the applicant was unable to pay a portion of the taxes due to the sickness of herself and two other household members.

After reviewing the applicant's income, expenses, and assets, the Board ordered the 2021 property taxes to be reduced by $2,604.41.

The applicant applied for a refund of her 2021 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, claiming an inability to pay due to sickness or extreme poverty.

The Assessment Review Board reviewed the applicant's financial situation, noting her income, expenses, and significant assets, including home equity and RRSPs.

The Board found that the applicant was able to pay her property taxes and had not reduced her spending on non-essential items.

The application was dismissed.

The applicants applied to cancel their 2021 property taxes under s. 357(1)(d.1) of the Municipal Act due to an inability to pay caused by sickness or extreme poverty.

The Assessment Review Board reviewed the applicants' financial situation, noting their reliance on ODSP payments, food banks, and borrowing against home equity to cover a monthly shortfall.

The Board found that the applicants' condition placed them in extreme poverty, rendering them unable to pay their taxes in full.

The application was granted and the outstanding 2021 tax balance of $2,527.88 was cancelled.

The applicant, an 87-year-old senior citizen, applied to the City of Mississauga for a cancellation, reduction, or refund of her 2021 property taxes under s. 357(1)(d.1) of the Municipal Act, citing an inability to pay due to extreme poverty.

The Assessment Review Board reviewed her financial situation, noting her limited pension income, monthly deficit, and reliance on her son for financial support.

The Board found that the applicant's financial condition constituted extreme poverty, rendering her unable to pay the full tax amount.

The Board ordered a reduction of her 2021 property taxes from $4,985.76 to $2,493.00.

The Applicant applied to the Assessment Review Board for a cancellation, reduction, or refund of his 2021 property taxes under s. 357(1)(d.1) of the Municipal Act, citing an inability to pay due to sickness or extreme poverty.

The Board reviewed the Applicant's financial situation, noting that while his monthly income was slightly higher than his expenses, he owned the subject property mortgage-free with significant equity and had a positive bank balance.

The Board found that the Applicant was able to pay his property taxes with careful planning and dismissed the application.

The applicants applied to the City of Belleville to have their 2021 property taxes cancelled, reduced, or refunded under s. 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 applicants' monthly income exceeded their expenses and they had sufficient assets to pay the taxes.

The application was dismissed as the applicants failed to demonstrate an inability to pay.

The applicant applied to the City of Hamilton to have her 2021 property taxes cancelled, reduced, or refunded under s. 357(1)(d.1) of the Municipal Act, claiming inability to pay due to sickness or extreme poverty.

The Assessment Review Board reviewed the applicant's financial evidence, which showed a monthly income surplus and a bank balance sufficient to cover the outstanding tax amount.

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

The applicant applied to the City of Hamilton for a cancellation, reduction, or refund of his 2021 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 due to the applicant's non-attendance and failure to comply with the procedural order.

The Applicants applied to the City of Mississauga for a cancellation, reduction, or refund of their 2021 property taxes, claiming an inability to pay due to sickness or extreme poverty under s. 357(1)(d.1) of the Municipal Act.

The Assessment Review Board reviewed the Applicants' financial situation, including their income, expenses, assets, and liabilities.

The Board found that the Applicants had sufficient monthly net income and available funds to pay the $4,288.36 in property taxes levied in 2021.

Furthermore, the Board noted significant discretionary spending on non-essential items.

As the Applicants were found able to pay their taxes, the application was dismissed.

The applicant applied to the City of Hamilton for a refund of her 2021 property taxes, claiming an inability to pay due to sickness or extreme poverty under s. 357(1)(d.1) of the Municipal Act.

The Assessment Review Board reviewed the applicant's financial statements and bank records, finding that her monthly income exceeded her necessary expenses, leaving a surplus.

The Board determined that the applicant was able to pay her property taxes without compromising the necessities of life, noting that discretionary expenses cannot take precedence over tax obligations.

The application was dismissed.

The applicants applied to the City of Toronto to have their 2021 property taxes cancelled, reduced, or refunded, claiming an inability to pay due to sickness or extreme poverty under section 323(11) of the City of Toronto Act.

The Assessment Review Board found that the applicants had sufficient monthly net income, equity in their property, and discretionary spending to pay their property taxes.

The application was dismissed as the applicants failed to demonstrate an inability to pay.

The Applicant applied to the City of Toronto to have her 2021 property taxes cancelled, reduced, or refunded due to sickness or extreme poverty under section 323(1)(e) of the City of Toronto Act, 2006.

The Assessment Review Board found that the Applicant had sufficient funds in her bank accounts to pay the outstanding 2021 property taxes of $1,403.04, without cutting from the necessities of life.

As the Applicant failed to demonstrate an inability to pay, the application was dismissed.

The applicant applied to the City of Hamilton to have her 2020 property taxes cancelled, reduced, or refunded under s. 357(1)(d.1) of the Municipal Act due to an inability to pay caused by sickness or extreme poverty.

The City delegated the application to the Assessment Review Board.

The Board reviewed the applicant's income, which consisted primarily of Ontario Disability Support Program payments, and her expenses.

The Board found that the applicant was unable to pay her property taxes in full due to sickness.

The Board ordered the 2020 property taxes reduced by $2,197.07.

The applicant applied to have her 2020 property taxes cancelled, reduced, or refunded under s. 357(1)(d.1) of the Municipal Act, claiming an inability to pay due to sickness or extreme poverty.

The Assessment Review Board reviewed the applicant's financial evidence, which showed her monthly income exceeded her expenses and she held significant equity in her mortgage-free home.

The Board concluded that the applicant failed to demonstrate an inability to pay the property taxes levied in 2020.

The application was dismissed.

The applicants applied to the City of Toronto to have their 2020 property taxes reduced, cancelled, or refunded due to an inability to pay caused by sickness or extreme poverty.

The Assessment Review Board dismissed the application because the applicants failed to comply with a procedural order requiring them to provide sufficient financial documentation to support their claim, despite being granted multiple adjournments.

The applicant applied to the City of Toronto for a cancellation, reduction, or refund of her 2020 property taxes, claiming an inability to pay due to sickness or extreme poverty.

The Assessment Review Board dismissed the application because the applicant failed to comply with a procedural order requiring her to provide sufficient financial documentation to prove her inability to pay.

The applicant filed an application with the City of Toronto for a reduction, cancellation, or refund of 2019 property taxes due to sickness or extreme poverty.

The applicant's representative failed to file required supporting documentation despite multiple extensions and failed to attend the scheduled peremptory teleconference hearing.

The Assessment Review Board dismissed the application due to the applicant's failure to comply with the Board's directions and failure to attend the hearing.

The applicant sought a reduction or cancellation of 2019 property taxes due to sickness or extreme poverty under s. 323(1)(e) of the City of Toronto Act, 2006.

After failing to file required documents or attend the scheduled peremptory hearing on time, the applicant's representative joined late and requested an adjournment, citing technical difficulties, lack of notice, and an acute medical condition.

The Assessment Review Board exercised its discretion to grant a final peremptory adjournment to accommodate the representative's medical condition.

The applicant, acting as the estate trustee for her deceased parents, applied to the City of Toronto for a cancellation, reduction, or refund of her 2019 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, citing sickness or extreme poverty.

The Assessment Review Board found that the applicant had significant equity in the mortgage-free property, RRSP savings, and discretionary expenses that prioritized other costs over property taxes.

The Board concluded the applicant failed to demonstrate an inability to pay the taxes levied in 2019 and dismissed the application.

The applicant applied to the City of Hamilton under s. 357(1)(d.1) of the Municipal Act, 2001 to have his 2018 property taxes reduced, cancelled, or refunded due to sickness or extreme poverty.

The Assessment Review Board reviewed the applicant's financial situation, noting a monthly income surplus and significant net worth assets.

The Board found that the applicant had the financial ability to pay his property taxes and dismissed the application.