The applicant appealed to the Assessment Review Board for a refund of her 2023 property taxes, citing an inability to pay due to extreme poverty under section 357(1)(d.1) of the Municipal Act, 2001.
The Board found that the applicant's 2023 income of $3,519.52 constituted extreme poverty and that she was unable to pay the taxes levied.
While the applicant sought a refund of $8,988.45, which included additional municipal charges, the Board held that only the $3,276.54 levied as property taxes could be refunded under the Act.
The appeal was allowed in part, and the City was ordered to refund $3,276.54.
