Tribunals Ontario

Tribunaux décisionnels Ontario

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: March 10, 2021

FILE NO.: WR 168544

Assessed Person(s): N.H.

Applicant(s): N.H.

Respondent(s): City of Hamilton

Property Location(s): Withheld

Municipality(ies): City of Hamilton

Roll Number(s): Withheld

Appeal Number(s): 3415500

Taxation Year(s): 2019

Hearing Event No.: 739881

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

APPEARANCES:

Parties

Representative

N.H.

Self-represented

City of Hamilton

Alexander Tyutyunnik; Linda Nimako

HEARD: February 8, 2021 by telephone conference call

ADJUDICATOR(S): Dan Weagant, Member

DECISION

OVERVIEW

1N.H. (the “Applicant”) filed an application with the City of Hamilton (“City”) to have her 2019 taxes reduced, cancelled or refunded because she was unable to pay due either to sickness or extreme poverty. The application was made under s. 357(1)(d.1) 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

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

a. whether the Applicant was unable to pay her 2019 property taxes;

b. if the Board determines she was unable to pay her property taxes, whether she was unable to pay due to either sickness or extreme poverty; and,

c. if the Board determines that she 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

4The Board finds that the Applicant failed to demonstrate that she was unable to pay the property taxes levied in 2019. The application is dismissed.

ANALYSIS

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

5The Applicant’s testimony and documentary evidence indicated that she received an average monthly income of approximately $4,190. This income is derived from part time employment in 2019, Federal and Provincial Child tax Credits, HST rebates, monthly rental income, child support payments, a car insurance accident payment and other deposits from undetermined sources.

6The Applicant testified that she maintains the finances of the household through a single bank account. The balance on that account on January 1, 2019 was $1,382. The balance on December 31, 2019 was $1,630.

7Monthly expenses reported by the Applicant for 2019 totaled approximately $3,912. These expenses are summarized as follows (all rounded to the nearest dollar):

• Mortgage: $1,465;
• Utilities: $193;
• Insurance (home and Auto): $278
• Groceries and household supplies: $453;
• Bank charges, fees, interest and loan payments: $111;
• Cell phone, telephone, cable and internet: $134;
• Car expenses (replacement car, fuel and repairs): $559;
• House repairs: $149;
• Medication: $13
• Clothing; $89 and,
• Property taxes: $468.

8The only assets reported by the Applicant were the subject property and her 2013 Honda Civic that was purchased in 2019 for $5,000. The subject property has a phased-in assessment for the 2019 taxation year of $361,500.

9The 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.

10The City noted that the monthly expenses also include total property tax payments of $5,617 in 2019. These payments covered the taxes levied in 2019 and $1,130 arrears from 2018.

Findings on Issue 1a – Was the Applicant Unable to Pay Her 2019 Property Taxes?

11The monthly income as reported is approximately $278 more than that the total monthly expenses incurred by the Applicant in 2019. Through cross examination, the City was able to ascertain with the Applicant that the expenses claimed in her original application and the evidence adduced at the hearing were consistent.

12The Applicant’s documentary evidence showed that, despite being considered disabled by two medical practitioners, she was able to maintain a part time job in 2019. The total balance on her bank account was approximately $1,600 at the end of 2019, after primary life and household expenses had been accounted for, noting that the 2019 property taxes had been paid, including an outstanding balance from 2018.

13The Board finds that the Applicant, therefore did not prove she was unable to pay the 2019 property taxes.

Findings on Issue 1b – Why was the Applicant unable to pay the property taxes levied in 2019?

14Having determined that the Applicant was able to pay the property taxes levied in 2019, there is no reason for the Board to determine the reason for an inability to pay.

CONCLUSION

15The Board finds that the Applicant is meeting her monthly obligations, after accounting for the full payment of property taxes. Accordingly, she has failed to demonstrate she was unable to pay the property taxes in 2019.

ORDER

16The application is dismissed.