G.E.B. v. Township of West Lincoln, 2024 CanLII 116638

Tribunals Ontario

Tribunaux décisionnels Ontario

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: November 18, 2024

FILE NO.: ID 187096

Assessed Person(s): G.E.B.

Applicant(s): G.E.B.

Respondent(s): Township of West Lincoln

Property Location(s): Address Withheld

Municipality(ies): Township of West Lincoln

Roll Number(s): Roll Number Withheld

Appeal Number(s): 3527371

Taxation Year(s): 2023

Hearing Event No.: 784178

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

APPEARANCES:

Parties

Counsel/Representative

G.E.B.

Self-represented

Township of West Lincoln

No one appeared

HEARD: October 7, 2024 by video conference

ADJUDICATOR(S): Anita Lovrich, Member Dan Weagant, Member

INTERIM DECISION

Background

1G.E.B. (the “Applicant”) filed an application with the Township of West Lincoln (the “Municipality”) to have his 2023 property taxes reduced, cancelled or refunded pursuant to s. 357(1)(d.1) of the Municipal Act (the “Act”) because he was unable to pay these taxes owing to sickness or extreme poverty.

2The Municipality delegated its authority to consider this application to the Assessment Review Board (the “Board”), pursuant to s. 357(11) of the Act.

3The Board held a pre-hearing video conference on October 7, 2024 to provide information about the application and the hearing to follow, and to confirm what documents are required to support the application.

4The Municipality did not attend the pre-hearing video conference.

5At the start of the pre-hearing, the Board noted that the application in the file had a date of application of March 25, 2024 and a received stamp dated April 5, 2024.

6Section 357(3) of the Act provides:

Timing

(3) An application under this section must be filed with the treasurer on or before the last day of February of the year following the year in respect of which the application is made.

7Given the requirements of s. 357(3) of the Act, the Board asked the Applicant when the application was filed. The Applicant advised that he could not recall when he filed the application but stated that the application date has never been raised as an issue in prior applications that he has made. He could not recall the dates when prior applications were filed.

8Based on the evidence available to the Board, it would appear that this application was not properly made as it was filed after the last day of February 2024, which is the deadline stipulated in the Act. However, while the Municipality has delegated its authority over this application, it still is responsible for its processing.

9For that reason, the Board requires a submission from the Municipality as to the date of the filing of this application.

10The Board advised the Applicant that the Board will be issuing an Interim Order seeking submissions from the parties as to the date of the filing of this application.

ORDER

11The Board orders as follows:

a. Within five business days of the date of issuance of this interim decision, the Municipality is to provide the Board and the Applicant with the date that the subject application was filed. If the application was filed after February 29, 2024, the Municipality is to provide submissions as to whether the Board has jurisdiction to extend the date for filing an application under s. 357(1)(d.1).

b. Within five business days of the Municipality’s submission, or the deadline for the Municipality’s submission if no submission is received, the Applicant is to provide any response to the Board and to the Municipality with respect to the questions in paragraph (a) above.

12After the Board receives the parties’ submissions, the Board will issue a decision or schedule a new pre-hearing for this application.