The applicants appealed to the Assessment Review Board for the cancellation of their 2023 property taxes, citing an inability to pay due to sickness or extreme poverty under s. 357(1)(d.1) of the Municipal Act, 2001.
The Board found that the applicants' household expenses exceeded their income after one applicant became legally blind and unable to work, forcing the other to leave employment to provide care.
The Board concluded that the applicants were unable to pay their property taxes due to sickness and ordered the cancellation of the $8,307.94 levied for the 2023 taxation year.
