Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: December 05, 2024
Assessed Person(s): N.I.
Applicant(s): N.I.
Respondent(s): City of Mississauga
Property Location(s): Address Withheld
Municipality(ies): City of Mississauga
Roll Number(s): Roll Number Withheld
Appeal Number(s): 3523460
Taxation Year(s): 2023
Hearing Event No.: 784878
Legislative Authority: Section 357(1) (d.1) of the Municipal Act, 2001, S.O. 2001, c. 25
APPEARANCES:
Parties Representative
N.I. Self-represented and assisted by A.E.-G.
City of Mississauga Sean Doyle
HEARD: October 23, 2024 by video conference
ADJUDICATOR(S): Dan Weagant, Member
DECISION
OVERVIEW
1N.I. (the “Applicant”) filed an application with the City of Mississauga (“City”) to have her 2023 property taxes cancelled, reduced or refunded because she was unable to pay, due to either sickness or extreme poverty, pursuant to 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.
Background
3The Applicant lives at the subject property with her son A.E.-G. who assisted the Applicant at the hearing of this application. They are the only two residents at the subject property.
Issues for the Hearing
4At issue in this proceeding is whether the Applicant’s 2023 property taxes should be cancelled, reduced or refunded because of her inability to pay, due to sickness or extreme poverty. This requires the Board to determine:
- if the Applicant was unable to pay her 2023 property taxes;
- if the Board determines she was unable to pay her property taxes, the Board must then determine if the reason she was unable to pay was either sickness or extreme poverty; and
- if the Board determines she was unable to pay due to sickness or extreme poverty, the Board must then decide the amount of the property taxes levied in 2023 to be cancelled, reduced or refunded.
Result
5The Board finds that the Applicant has failed to demonstrate that she was unable to pay the property taxes levied in 2023. The application is dismissed.
ANALYSIS
Issue 1 – Was the Applicant able to pay her property taxes in 2023?
6The Applicant and her son had a combined, average income per month of $3,678, according to the testimony and the documents available at the hearing. This income was made up of $15,361 in ODSP, $21,303 in Old Age Security and supplements and $7,472 in additional federal social assistance, and HST and Climate Change rebates throughout the year.
7Average monthly household expenses incurred and reported by the Applicant in 2023 were approximately $3,424 as follows (rounded to nearest dollar):
- Utilities: $139
- Telephone, internet, cable: $165
- Property taxes: $367
- House Insurance: $90
- Mortgage payments: $1,308
- Safety deposit box: $5
- Bank Debit: $310
- Food / Groceries / household expenses and costs associated with a trip overseas: $1,040.
8The Applicant and her son made a trip out of the country in 2023, at an estimated cost of $5,000.
9The subject property is assessed at a value of $499,000. The amount owing on the mortgage at the end of 2023 was approximately $243,300.
10The Applicant also owns property in Egypt. This property was described as an apartment with a value of $11,700 Canadian.
11Bank records indicate cash on hand at the end of the year, in the two bank accounts held by the Applicant. and her son, with a total of $24,204.
12The City took no position on the application as it has delegated its authority in determining such applications to the Board for disposition.
13The City testified that the property taxes levied in 2023 totaled $4,398.88 and that at the end of the year the balance on the tax account was $0.
Findings on Issue 1
14The Board must first determine if the Applicant was able to pay her property taxes, based on the evidence available at the hearing.
15The Applicant paid the entirety of the property taxes levied in 2023, after having met all of her financial obligations in that year. At the end of the year she and her son had bank balances exceeding $24,000 after paying for a trip overseas and maintaining a second property in Egypt. This is good evidence that the Applicant was able to pay the property taxes levied in 2023 and that she did so without incurring any financial hardship.
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