Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: February 14, 2023
Assessed Person(s): S.P.P.
Applicant(s): S.P.P.
Respondent(s): City of Hamilton
Property Location(s): Address Withheld
Municipality(ies): City of Hamilton
Roll Number(s): Roll Number Withheld
Appeal Number(s): 3491958
Taxation Year(s): 2021
Hearing Event No.: 778714
Legislative Authority: Section 357(1) (d.1) of the Municipal Act, S.O. 200`, c. 25, as amended
APPEARANCES:
Parties
Representative
S.P.P.
No one appeared
City of Hamilton
Linda Nimako
HEARD: February 10, 2023 by telephone conference call
ADJUDICATOR(S): Margarita Okhovati, Member
DECISION
OVERVIEW
1S.P.P. (“the Applicant”) filed an application to the City of Hamilton (the “City”) to have her 2021 property taxes cancelled, reduced or refunded because she was unable to pay, due either to sickness or extreme poverty, under s. 357(1 d.1) of the Municipal Act, S.O. 2001 c. 25 (the “Act”).
2The City has passed a by-law delegating its authority to determine such applications to the Assessment Review Board (the “Board”).
3The Board scheduled a pre-hearing teleconference on July 11, 2022, at 1:30 p.m. that was attended by the Applicant and the City to provide information regarding the application and the hearing to follow, and to confirm what documents are required to support the application.
4On the consent of the parties, it was determined that the full hearing teleconference call would be held on August 19, 2022, at 1:30 p.m.
5After the pre-hearing teleconference, the Board issued a Procedural Order (DM 180344) on July 19, 2022. This outlined the information that was discussed in the pre-hearing teleconference and confirmed the required documents the Applicant needed to serve the City and file with the Board to support the application. The Applicant was to serve and file the required documents by August 8, 2022, to the City and the Board, and the City to provide any material and response to the Applicant’s documentation by August 15, 2022.
6The Procedural Order clearly indicated that the Applicant bears the burden of proof to show that she was unable to pay her property taxes in the 2021 taxation year. It further emphasized that failure to provide the required documentation set out in the Order may result to a dismissal of the Application.
7The Applicant failed to file all the necessary documents with the Board and the City prior to the full hearing date.
8On August 17, 2022, the Applicant contacted the City and requested an adjournment because she was unable to provide the necessary documents for the full hearing. The City advised the Applicant to contact the Board about the adjournment. The Applicant left a voicemail with the Board and requested the change of the hearing date. The Board granted the adjournment and asked the Applicant to discuss an agreed alternative hearing date with the City in September 2022 and notify the Board accordingly.
9Neither the Board nor the City heard from the Applicant in this respect.
10On January 13, 2023, the Board sent a Notice of Hearing to the Applicant for the full hearing dated February 10, 2023. In the Notice of Hearing, it was indicated in bold letters that “if you do not participate and are not represented at the start of the hearing (1:30 p.m.) the Board may proceed in your absence and may dismiss your appeal(s) and you will not be entitled to any further notice of the proceedings.”
11As mentioned, the hearing was scheduled for 1:30 p.m. The Applicant did not call in after waiting until 1:50 p.m.
12The Board sought a submission from the City on the administration of this application, given the Applicant’s absence and her failure to disclose the required documents. The City submitted that the Board had to dismiss this application for non-attendance and non-contact of the applicant.
Issues for the Hearing
13The issue in this proceeding was whether the application should be dismissed for non-attendance of the Applicant, and for the undisclosed documents, or if the proceeding should be adjourned.
Result
14The application is dismissed for the following reasons.
ANALYSIS
15Rule 104 of the Board’s Rules of Practice and Procedure (“Rules”) states:
Non-Attendance
- If a party fails to appear at a hearing event, the Board may proceed with the hearing event, or take any other steps that it deems appropriate.
16Further, Rule 82 states:
Dates Fixed
- After the day set in Rule 33 as the start of a proceeding the Board will not alter any timeline set out in the schedule of events, other than in exceptional circumstances.
17Rule 82 is clear in that any adjournment considered by the Board must have regard for any exceptional circumstances leading to the reason for that adjournment. In this case, the Applicant did not attend, and the Board had no evidence or reason for that non-attendance.
18Furthermore, As noted above, the Applicant did not comply with the Procedural Order. She did not file the documentation that would have been necessary to determine that she was unable to pay taxes in 2021 because of sickness or extreme poverty.
CONCLUSION
19There were no reasons before the Board to explain the Applicant’s non-attendance. In the absence of any evidence of exceptional circumstances, as well, for not complying with the Board’s Order regarding the disclosure of the documents, the Board dismisses this application.
ORDER
20The Board orders that the application is dismissed.
"Margarita Okhovati"
MARGARITA OKHOVATI
MEMBER
Assessment Review Board
Website: www.tribunalsontario.ca/arb