The applicant applied to have her 2020 property taxes cancelled, reduced, or refunded under s. 357(1)(d.1) of the Municipal Act, claiming an inability to pay due to sickness or extreme poverty.
The Assessment Review Board reviewed the applicant's financial evidence, which showed her monthly income exceeded her expenses and she held significant equity in her mortgage-free home.
The Board concluded that the applicant failed to demonstrate an inability to pay the property taxes levied in 2020.
The application was dismissed.