The applicants applied to the Town of Newmarket for a reduction, cancellation, or refund of their 2017 property taxes, claiming an inability to pay due to sickness or extreme poverty under s. 357(7) of the Municipal Act, 2001.
The Assessment Review Board, acting under delegated authority, reviewed the applicants' financial records.
The Board found that the total household income significantly exceeded the reported expenses, indicating that the applicants were able to pay the property taxes.
The application was dismissed.