9 total
Motion to dismiss property tax appeal denied; appellant filed in good faith despite pandemic-related limitation suspensions.
The City of Mississauga brought a motion to dismiss the appellant's property tax appeal, arguing it was invalidly filed under s. 357(8) of the Municipal Act.
The City contended that the statutory deadline for the municipality to render a decision had been extended by Ontario Regulation 73/20, which suspended limitation periods due to the COVID-19 pandemic.
The Assessment Review Board denied the motion, finding that the appellant had filed the appeal in a good faith attempt to meet the statutory deadline and that the City failed to demonstrate any prejudice that would result from allowing the appeal to proceed.
Motion for late property assessment appeal denied as it was filed beyond the 30-day limit.
The moving party brought a motion to file a late appeal of a property assessment for the 2020 taxation year.
The Board found that while a request for reconsideration was not a prerequisite for this property class, the moving party failed to meet the requirements of Rule 26(b) for a late appeal.
Specifically, the moving party acknowledged filing the motion more than 30 days after becoming aware of the assessment notice.
The motion for a late appeal was denied.
Motion for late property assessment appeal denied for failing to file within 30 days.
The moving party brought a motion to file a late appeal of its property assessment for the 2020 taxation year.
The Assessment Review Board determined that while a request for reconsideration was not a prerequisite for this appeal, the moving party failed to meet the requirements for a late appeal under Rule 26(b).
Specifically, the moving party did not file the appeal within 30 days of becoming aware of the assessment notice.
The motion was denied.
Commercial vacancy rebate appeal dismissed because the appellant failed to provide required evidentiary documents within the statutory 30-day deadline.
The appellant appealed the City of Mississauga's decision to deny a commercial vacancy rebate for the 2018 taxation year.
The City had requested specific evidentiary documents to support the application, but the appellant failed to provide complete information within the prescribed 30-day statutory deadline.
The Assessment Review Board held that the appellant did not comply with the evidentiary requirements under section 364 of the Municipal Act and section 27 of O. Reg. 325/01.
The Board further held that it lacked the discretion to extend the statutory timeline or waive the evidentiary requirements.
The appeal was dismissed, and the vacancy rebate was determined to be zero.
Request for review of property tax relief denial dismissed; no errors of law or fact found.
The applicant requested a review of an Assessment Review Board decision that dismissed her application to the City of Mississauga for a reduction or cancellation of her 2016 property taxes due to sickness or extreme poverty.
The applicant alleged several errors, including failure to suspend timelines during the COVID-19 emergency, failure to consider a loan, and misapplication of the legal test.
The Board found no significant errors of law or fact, nor any violation of natural justice, and denied the request for review.
Property reclassified from Commercial to Industrial based on manufacturing use; undue delay argument dismissed.
The City of Mississauga appealed the property tax classification of the subject property, seeking to change it from Commercial to Industrial for the 2016 through 2020 taxation years.
The parties agreed on the current value of the property but disputed the classification.
The Assessment Review Board found that manufacturing and processing activities occurred on the property, satisfying the definition of the Industrial property class under O. Reg. 282/98.
The assessed person argued that the appeal process was unduly delayed, causing financial prejudice, but the Board found no evidence of undue delay and noted that the assessed person had not requested an expedited hearing.
The appeal was allowed, and the property was reclassified as Industrial.
Vacancy tax rebate appeal dismissed as abandoned after appellant failed to appear at peremptory hearing.
The appellant appealed the City's cancellation of a vacancy tax rebate for the 2014 taxation year.
The City had cancelled the rebate after discovering the supporting affidavit was sworn before a person whose appointment as a Commissioner had expired.
The appellant failed to appear at the peremptory hearing and did not comply with the Board's Schedule of Events.
The Assessment Review Board dismissed the appeal, finding that the lack of communication and non-compliance indicated the appeal had been abandoned.
Appeal for property tax exemption dismissed for lack of jurisdiction under the Municipal Act.
The appellants appealed a decision of the City of Mississauga denying their application for property tax relief under s. 357(1)(d.1) of the Municipal Act.
The appellants sought an exemption on the basis that the subject property was a philanthropic organization or charitable institution.
The Assessment Review Board dismissed the appeal, finding that neither the City nor the Board has jurisdiction under s. 357(1)(d.1) to grant such an exemption, and that the appellants must apply to the Superior Court of Justice under s. 46 of the Assessment Act.
Vacancy rebate appeal dismissed as abandoned after the appellant failed to attend the hearing.
The appellant appealed the city's decision denying a vacancy rebate application for the 2013 taxation year.
The appellant failed to comply with the Board's Schedule of Events and did not attend the scheduled telephone conference hearing.
The city sought a dismissal on multiple grounds, noting it had received no direct communication from the appellant in five years.
The Board found the appeal to be abandoned and dismissed it.
