Janet E. Bradley

The appellant Municipal Property Assessment Corporation appealed a Divisional Court decision granting a property tax exemption to the respondent, a charitable organization providing supportive housing.

The appellant argued that a 1998 amendment to the Assessment Act required the charity to physically occupy the premises itself, rather than renting units to tenants.

The Court of Appeal dismissed the appeal, holding that the charity 'occupied' the land because it was used directly to fulfill its charitable mandate of providing housing to the poor and mentally ill, and the tenants' physical occupation did not oust the charity's occupation for the purpose of the exemption.

The appellant, a charitable corporation providing housing for the homeless and mentally ill, appealed a decision denying it a property tax exemption under s. 3(1)12 of the Assessment Act.

The respondent argued that because the appellant rented units to tenants who had exclusive possession, the appellant did not 'occupy' the land.

The Divisional Court allowed the appeal, holding that the property was occupied by the appellant because it was controlled and employed as a necessary prerequisite to fulfill its charitable mandate.