Georgia Tanner

The Applicant applied for a cancellation, reduction, or refund of property taxes for the 2014 taxation year under s. 323(1)(e) of the City of Toronto Act, 2006, citing sickness and extreme poverty.

The Assessment Review Board found no evidence of sickness, as no medical reports were provided.

Regarding extreme poverty, the Board noted the Applicant had significant equity in her home, a bank balance, and failed to provide supporting documentation for her claimed expenses.

The Board concluded the Applicant did not meet the high threshold for extreme poverty and dismissed the application.

The applicants applied for a cancellation, reduction, or refund of their 2015 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, citing an inability to pay due to sickness and extreme poverty.

While the Assessment Review Board accepted medical evidence that the applicant was unable to work due to sickness, it found that her financial circumstances did not meet the threshold of extreme poverty.

The Board noted that the applicant had substantial equity in her home and sufficient monthly funds to cover the property taxes if expenses were properly managed.

The application was dismissed.