Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: October 30, 2020

FILE NO.: WR 166792

Assessed Person(s): D.N.

Applicant(s): D.N.

Respondent(s): City of Mississauga

Property Location(s): Address withheld

Municipality(ies): City of Mississauga

Roll Number(s): Roll number withheld

Appeal Number(s): 3411963

Taxation Year(s): 2019

Hearing Event No.: 734801

Legislative Authority: Section 357(1)(d1) of the Municipal Act, 2001, S.O. 2001, c. 25

APPEARANCES:

Parties

Representative

D.N.

Self-represented

City of Mississauga

Sean Doyle

HEARD: October 6, 2020 by telephone conference call

ADJUDICATOR(S): Dan Weagant, Member

DECISION

OVERVIEW

1D.N. (the “Applicant”) filed an application to the City of Mississauga (“City”) to have his 2019 property taxes cancelled, reduced or refunded because he was unable to pay, due either to sickness or extreme poverty, under s. 357(1)(d1) of the Municipal Act, 2001, S.O. 2001, c. 25(“Act”).

2The City has passed a by-law, delegating its authority to determine such applications to the Assessment Review Board (“Board”) under s. 357(11) of the Act.

Issues for the Hearing

3The main issue before the Board is whether the Applicant’s 2019 property taxes should be cancelled, reduced or refunded due to his inability to pay because of sickness or extreme poverty. This requires the Board to determine:

1. if the Applicant was unable to pay his 2019 property taxes; and

2. if the Board determines he was unable to pay his property taxes, the Board must then determine if the reason he was unable to pay was either sickness or extreme poverty.

4Finally, if the Board determines that the Applicant was unable to pay because of sickness or extreme poverty, the Board must then decide on the amount of the property taxes levied in 2019 to be cancelled, reduced or refunded.

Result

5The Board finds that the Applicant failed to demonstrate that he was unable to pay the property taxes levied in 2019. The application is dismissed.

ANALYSIS

Issue 1 – Was the Applicant able to pay the property taxes levied in 2019?

6The Applicant testified that he receives an average monthly income of approximately $3,524. This income is derived from Canada Pension Plan payments, Old Age Security for he and his spouse, federal and provincial tax rebates and support from his son of $1,000 per month over the course of the year.

7The balance on the Applicant’s bank account on January 1, 2019 was $40.81. The balance on December 31, 2019 was $2,621.70.

8The Applicant testified to monthly expenses, totaling approximately $3,673. These expenses are summarized as follows (all rounded to the nearest dollar):

• Mortgage: $1,671;

• Utilities (natural gas, electricity, water and waste water and HVAC rentals): $399;

• Groceries and household supplies and clothing: $975;

• House insurance: $88;

• Life insurance (term); $62

• Cell phone: $28;

• Home telephone, cable and internet: $60;

• Transportation: $40;

• Property taxes: $350.

9The Applicant did not testify to any other financial liabilities or assets.

10The City did not take a position on whether the Applicant was unable to pay property taxes, as the City has delegated its authority of that decision to the Board.

11The City noted that the monthly expenses also include property tax payments and that the property tax account was paid in full. The City also submitted that the Applicant was credited with a ‘Senior’s discount’ of $423. This discount is applied by the City upon receipt of a separate, annul application.

Findings on Ability to Pay

12The monthly income as reported is approximately $149 less that the total monthly expenses incurred by the Applicant in 2019, for a total of $1,788.

13The Applicant’s documentary evidence showed a balance of $2,622 in his chequing account at the end of 2019, after all of his expenses had been paid, including property taxes. This is clear evidence that the Applicant was able to pay all of his property taxes in 2019, with a small balance left over.

Findings on Issue 1

14The Board finds that the testimony and documentary evidence of the Applicant shows that he was able to pay his property taxes in 2019.

15Having decided that the Applicant was able to pay the property taxes in 2019, the Board has no reason to consider whether the Applicant is in a condition of sickness or extreme poverty.

ORDER

16The Board orders that the application for the reduction, cancellation or refund of the 2019 property taxes is dismissed.