Margarita Okhovati

The Applicant applied for a reduction, cancellation, or refund of her 2018 property taxes, claiming an inability to pay due to extreme poverty under s. 357(1)(d.1) of the Municipal Act, 2001.

The Assessment Review Board reviewed the Applicant's financial evidence, which showed a net worth of $42,745, monthly income exceeding expenses, and significant discretionary spending, including an unused truck and a mobile home trailer.

The Board found that the Applicant had not exhausted all available resources and had the financial ability to pay her property taxes.

The application was dismissed.

The applicant applied for a refund of her 2018 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, citing an inability to pay due to extreme poverty.

The Assessment Review Board reviewed her financial evidence, which showed she owned a mortgage-free condominium valued at $413,000 and had over $21,000 in cash and savings.

Applying the established test, the Board found that the applicant had not exhausted all available financial resources and possessed the ability to pay her property taxes.

The application was dismissed.

The applicant sought a cancellation, reduction, or refund of her 2017 property taxes under s. 357(1)(d.1) of the Municipal Act, 2001, claiming an inability to pay due to extreme poverty.

The Assessment Review Board reviewed the applicant's financial evidence, which showed she owned her home without a mortgage, had a net worth of over $695,000, and possessed sufficient monthly cash flow and bank balances to cover the $395.31 monthly tax obligation.

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

The applicants sought a cancellation, reduction, or refund of their 2017 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 found that while sickness was established, the applicants failed to prove an inability to pay.

The evidence demonstrated sufficient income and equity to cover their expenses, including the property taxes, which had already been paid in full.

The application was dismissed.

The applicant sought a cancellation, reduction, or refund of her 2017 property taxes under s. 357(1)(d.1) of the Municipal Act, 2001, citing sickness and extreme poverty.

The Assessment Review Board found that while the applicant established sickness, she failed to demonstrate an inability to pay her taxes.

The Board noted the applicant had significant equity in her mortgage-free home, cash savings, discretionary expenses, and had not explored reasonable opportunities to mitigate financial stress, such as renting out a room.

The application was dismissed.

The applicant applied for a cancellation, reduction, or refund of her 2017 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, citing sickness and extreme poverty.

While the Assessment Review Board accepted that the applicant was sick, it found that she had the financial ability to pay her property taxes.

The Board noted her equity in the property, her receipt of a second mortgage, and her discretionary expenses.

The application was dismissed.

The applicant applied for a reduction of her 2017 property taxes under s. 357(1)(d.1) of the Municipal Act, 2001, citing sickness and extreme poverty.

The applicant, a 65-year-old widow, demonstrated an inability to pay her property taxes due to limited income and injuries sustained in two accidents.

The Assessment Review Board found that the applicant met the statutory test for relief and granted a 50% reduction of her 2017 property taxes, while noting that such relief is intended as a short-term remedy.

The appellant appealed the property assessment of a residential property for the 2017 and 2018 taxation years.

The appellant argued the property abutted an educational institution, warranting a negative adjustment, while the respondents argued it abutted green space.

The Assessment Review Board found the property abutted green space.

Based on sales of similar properties, the Board determined the current value was $1,599,000 and the equitable value was $1,551,000.

Because no party sought an increase to the returned assessment of $1,227,000, the Board confirmed the assessment at $1,227,000.

The applicant applied for a cancellation, reduction, or refund of his 2017 property taxes under s. 357(1)(d.1) of the Municipal Act, 2001, claiming extreme poverty.

The Assessment Review Board dismissed the application, finding that the applicant had the financial ability to pay his taxes.

The Board noted the applicant's positive net monthly income, cash savings, lack of liabilities, and substantial home equity, concluding that the statutory test for relief was not met.

The applicants sought a cancellation, reduction, or refund of their 2017 property taxes under s. 357(1)(d.1) of the Municipal Act, 2001, citing sickness and extreme poverty.

While the Board accepted that one of the applicants was sick, it found that they had the financial ability to pay their taxes.

The applicants owned a mortgage-free home assessed at $744,000, had a positive monthly cash flow, and a net worth of over $800,000.

The Board noted that the applicants had made substantial financial gifts to their adult children, emphasizing that the legal obligation to pay property taxes takes precedence over providing financial support to adult children.

The application was dismissed.

The applicant sought a cancellation, reduction, or refund of his 2017 property taxes under s. 357(1)(d.1) of the Municipal Act, 2001, citing sickness and extreme poverty.

While the Assessment Review Board accepted that the applicant was sick due to previous workplace injuries, it found that he had the financial ability to pay his taxes.

The Board noted the applicant had sufficient funds in his bank account, maintained excessive discretionary expenses, and had significant equity in his home.

The application was dismissed.

The applicant sought a cancellation, reduction, or refund of her 2017 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, citing sickness and extreme poverty.

While the Board accepted that the applicant and her son experienced sickness, it found that the applicant had the ability to pay her taxes.

The Board noted the substantial equity in the applicant's home, her ability to pay her monthly mortgage, and the employment of her adult daughter during the taxation year in question.

The application was dismissed.

The applicant sought a refund of her 2017 property taxes under s. 357(1)(d.1) of the Municipal Act, 2001, claiming an inability to pay due to sickness and extreme poverty.

While the Assessment Review Board accepted that the applicant was sick, it found she was not living in extreme poverty.

The Board noted the applicant owned a mortgage-free custom home assessed at $1,362,000, resulting in a net worth of over $900,000, and had in fact paid her 2017 property taxes in full.

The application was dismissed.

The applicant appealed to the Assessment Review Board seeking a refund of her 2017 property taxes under section 357(1)(d.1) of the Municipal Act, 2001, citing sickness and extreme poverty.

While the Board accepted that the applicant's son suffered from sickness, it found that the applicant had sufficient financial resources, including significant cash savings and discretionary spending, to pay her property taxes.

The Board concluded the applicant was not living in extreme poverty and dismissed the application.

The applicants applied for a refund of their 2016 property taxes under s. 357(1)(d.1) of the Municipal Act, 2001, citing sickness and extreme poverty.

While the Board accepted that one applicant suffered from sickness, it found that the applicants had sufficient financial resources, including significant assets outside of Canada, to pay their property taxes.

The application was dismissed.

The applicants applied for a refund of their 2015 property taxes and a cancellation or reduction of their 2016 property taxes under s. 357(1)(d.1) of the Municipal Act, 2001, citing sickness and extreme poverty.

The Assessment Review Board found that while one applicant's sickness was established, the applicants failed to demonstrate an inability to pay their property taxes.

The Board noted the applicants had significant home equity, RRSP funds, cash savings, and substantial discretionary monthly expenses, including car leases and travel.

Consequently, the application for tax relief was dismissed.

The applicant applied for a refund of her 2016 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, claiming inability to pay due to sickness and extreme poverty.

The Assessment Review Board accepted the applicant's evidence of sickness, noting she received disability benefits.

However, the Board found she was not living in extreme poverty and had the ability to pay her taxes.

Financial evidence showed the applicant had substantial assets, including over $68,000 in bank accounts, and had already paid her 2016 taxes in full.

The application was dismissed.

The applicant applied to the City of Toronto for a cancellation, reduction, or refund of her 2016 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, citing sickness and extreme poverty.

While the Assessment Review Board accepted that the applicant met the sickness portion of the test due to her disability, it found she was not living in extreme poverty and had the financial ability to pay her taxes.

The Board noted significant discretionary spending, including casino withdrawals, and dismissed the application.

The applicant sought a cancellation, reduction, or refund of her 2016 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, citing sickness and extreme poverty.

While the Assessment Review Board accepted that the applicant met the sickness criterion, it found she was not living in extreme poverty and had the ability to pay her property taxes.

The Board noted the applicant's significant equity in her property, receipt of a tax refund, and substantial discretionary spending, including a trip to Florida and frequent taxi use.

The application was dismissed.

The applicant sought a cancellation, reduction, or refund of his 2016 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, on the basis of sickness and extreme poverty.

The Assessment Review Board accepted the evidence of sickness but found the applicant was not living in extreme poverty.

The Board noted the applicant's discretionary spending on vacations, golf, and toll roads, as well as his substantial home equity, which demonstrated an ability to pay the property taxes.

The application was dismissed.