The applicants applied to the City of Toronto to have their 2019 property taxes reduced, cancelled, or refunded under s. 323(1)(e) of the City of Toronto Act, 2006, citing an inability to pay due to sickness or extreme poverty.
The City delegated the application to the Assessment Review Board.
The Board reviewed the applicants' financial documents, which showed their average monthly income exceeded their monthly expenses, leaving a positive bank balance.
The Board found the applicants failed to demonstrate an inability to pay the property taxes levied in 2019 and dismissed the application.
