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A non-profit seniors housing corporation was denied a property tax exemption because it did not directly endeavour to relieve poverty.
The applicant, a non-profit corporation operating a seniors' apartment complex, sought a municipal property taxation exemption under s. 3(1)(12)(iii) of the Assessment Act, claiming to be "organized for the relief of the poor." The Municipal Property Assessment Corporation opposed.
The court dismissed the application, finding that the applicant did not demonstrate the required "endeavour" to relieve poverty as interpreted by the Court of Appeal in Religious Hospitallers of St. Joseph Housing Corp. and reaffirmed in Stamford Kiwanis Non-Profit Homes Inc. The court also found insufficient evidence that the majority of the applicant's tenants were "poor" within the meaning of the legislation, despite some units being Rent Geared-to-Income and a means test for others.
