The applicant sought to have her 2023 property taxes cancelled, reduced, or refunded under s. 357(1)(d.1) of the Municipal Act, 2001, claiming an inability to pay due to sickness or extreme poverty.
The Assessment Review Board found that the applicant's income of approximately $84,000 in 2023 was well above the threshold for extreme poverty, even accounting for $30,000 in unexpected housing expenses.
The applicant also failed to provide medical documentation of sickness or demonstrate how sickness caused an inability to pay.
The application was dismissed.