Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE:
November 08, 2023
RD 23-021
Assessed Person(s):
P.S.
Appellant(s):
P.S.
Respondent(s):
Township of Laird
Property Location(s):
Address Withheld
Municipality(ies):
Township of Laird
Roll Number(s):
Roll Number Withheld
Appeal Number(s):
3509760
Taxation Year(s):
2022
Legislative Authority:
Rules 101-103 of the Assessment Review Board’s Rules of Practice and Procedure
Parties
Representative
P.S.
Glenn Lucas
Corporation of the Township of Laird
Jennifer Errington
REQUEST FOR:
A review of the Board’s Decision WR 184751 issued on August 3, 2023
HEARD:
In writing
ADJUDICATOR(S):
Carly Stringer, Member
DECISION
OVERVIEW
1P.S. (the “Requester”), requests a review of the Assessment Review Board (“Board”) decision WR 184751 dated August 3, 2023 (the “Decision”).
Background
2The Requester had filed an application to have his 2022 property taxes cancelled, reduced or refunded because he was unable to pay due to either sickness or extreme poverty.
3The Requester’s application was heard on July 11, 2023, and the Decision in relation to that Hearing was issued on August 3, 2023. In the Decision, the Hearing Member determined that the Requester was unable to pay the property taxes levied in 2022 due to sickness or extreme poverty. The taxes levied by the municipality for the 2022 year were $2,111.44, however the municipality had applied an adjustment to account for a reduction from a previous taxation year, bringing the account balance to $0. The Hearing Member found that the property taxes levied for the 2022 taxation year were $0; and therefore, the taxes to be cancelled, reduced or refunded were $0.
4The Requester subsequently brought this Request for Review of the Decision.
Applicable Rules
5Rule 101 of the Board’s Rules of Practice and Procedure effective April 2021 (the “Rules”) provides that a party may request a review of any final decision or order of the Board. Rule 102 provides that a request for review will not be granted unless the Board is satisfied that:
the Board acted outside its jurisdiction or violated the rules of natural justice or procedural fairness;
the Board made a significant error of law or fact such that the Board would likely have reached a different decision;
the Board heard false or misleading evidence from a party or witness, which was discovered only after the hearing and would have affected the result; or
there is new evidence that could not have reasonably been obtained earlier and have affected the result.
Issues for the Review
6The Requester alleges that the Board made a significant error of fact such that it would likely have reached a different decision. Specifically, the Requester submits that the Hearing Member erred in finding that the taxes levied for the 2022 taxation year were $0. The Requester submits the property taxes levied for the 2022 taxation year were $2,111.44. The Requester submits the Decision should be varied to reflect that the taxes to be cancelled, reduced or refunded amount to $2,111.44.
7Therefore, the following issues must be determined in this proceeding:
Did the Board make a significant error of fact such that it would likely have reached a different decision?
If the answer to Issue 1 is yes, should the Board vary the Decision or order a new hearing?
Result
8For the reasons that follow, the Board finds that a significant error of fact was made such that it is likely a different decision would have been reached. The Decision is varied, and the Board orders that the Requester’s taxes be refunded in the amount of $2,111.44.
ANALYSIS
Issue 1 - Did the Board make a significant error of fact such that it would likely have reached a different decision?
Submissions of the Parties
9The Requester submits that the taxes levied for the 2022 taxation year were $2,111.44. The Requester provided a “tax certificate” from the Township of Laird showing taxes levied for 2022 in the amount of $2,111.44.
10The Board asked the Township of Laird to make submissions on this Request for Review. The Township of Laird confirmed that the taxes levied for 2022 were $2,111.44.
Findings on Issue 1
11The Board finds that the Hearing Member made a significant error of fact such that it would likely have reached a different decision. The evidence showed, and the parties agree, that the taxes levied on the property were $2,111.44 for the 2022 taxation year, not $0.
Issue 2 - Should the Board vary the Decision or order a new hearing?
Submissions of the Parties
12The Requester asks the Board to correct the error and indicate that taxes of $2,111.44 were levied for 2022.
13The Township of Laird has not provided submissions with respect to how the Board should address the error of fact.
Findings on Issue 2
14The Board finds that it is appropriate to vary the Decision to reflect that $2,111.44 in taxes were levied in 2022. Given that the Hearing Member determined that the Requester was unable to pay the property taxes levied in 2022 due to sickness or extreme poverty, and the evidence established a balance of $0 owing on the Requester’s tax account with the municipality, it is appropriate to further vary the Decision to order that the 2022 taxes levied of $2,111.44 be refunded to the Requester.
CONCLUSION
15The Board finds that a significant error of fact has occurred, and it is appropriate to vary the Decision.
ORDER
16The Board orders that paragraph 20 of the Decision is rescinded and replaced with: “The Board orders that the property taxes levied in 2022 are refunded in the amount of $2,111.44.”
"Carly Stringer"
CARLY STRINGER
MEMBER
Assessment Review Board
Website: www.tribunalsontario.ca/arb