Melanie Shankar

The applicant applied for a refund of his 2018 property taxes under s. 323(1)(e) of the City of Toronto Act, citing an inability to pay due to sickness.

The City argued the applicant had equity in his property and a small monthly surplus.

The Assessment Review Board found the applicant was unable to pay his taxes due to his sickness, which prevented him from working and limited his income to ODSP.

The Board ordered a full refund of the $2,325.35 in property taxes paid.

The applicant sought relief from property taxes for the 2018 taxation year due to sickness or extreme poverty under s. 323(1)(e) of the City of Toronto Act, 2006.

After numerous adjournments of the 2016, 2017, and 2018 applications, the Board scheduled a peremptory hearing.

The applicant's representative failed to attend the peremptory hearing despite receiving notice.

The Board dismissed the 2018 application due to the applicant's non-compliance with the Board's Rules of Practice and Procedure.

The applicant applied to the City of Toronto for a reduction, cancellation, or refund of her 2018 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, citing an inability to pay due to sickness or extreme poverty.

The Assessment Review Board, acting under delegated authority, reviewed the applicant's household income and expenses.

The Board found that the applicant's family had sufficient income to meet essential needs and was incurring significant non-essential expenses.

Consequently, the Board concluded the applicant failed to demonstrate an inability to pay the property taxes and dismissed the application.

The City of Toronto requested the dismissal of the applicant's property tax relief applications due to a lack of supporting financial documentation.

The applicant's son, acting as her representative, requested an adjournment, citing difficulties in obtaining the documents from 2016.

The Assessment Review Board declined to dismiss the applications immediately, noting the representative's lack of legal understanding, and instead granted a peremptory adjournment.

The Board ordered the applicant to produce specific financial records before the next hearing, warning that failure to do so could result in dismissal.

The Applicant applied for a refund of his 2015 property taxes under s. 323(1)(e) of the City of Toronto Act, citing sickness and extreme poverty.

While the Board accepted that the Applicant suffered from sickness, it found he was not in a situation of extreme poverty.

The Board determined that the Applicant had the ability to pay his property taxes, noting he had already paid them in full without penalty, received financial support from his son, had a positive bank balance, and had substantial unaccessed equity in his home.

The application was dismissed.

The applicant sought a cancellation, reduction, or refund of his 2016 property taxes under s. 323(1)(e) of the City of Toronto Act, 2006, on the basis of sickness and extreme poverty.

The Assessment Review Board accepted the evidence of sickness but found the applicant was not living in extreme poverty.

The Board noted the applicant's discretionary spending on vacations, golf, and toll roads, as well as his substantial home equity, which demonstrated an ability to pay the property taxes.

The application was dismissed.

The applicant sought a refund of property taxes for the 2015 taxation year, claiming an inability to pay due to sickness or extreme poverty under s. 323(1)(e) of the City of Toronto Act, 2006.

While the Board accepted the applicant's testimony regarding his sickness, it found that he and his spouse held significant equity in two properties, exceeding $900,000.

The Board concluded that the applicant had not demonstrated extreme poverty and had the ability to pay the property taxes.

The application was dismissed.