Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: October 02, 2025
Assessed Person(s): S.P.P.
Appellant(s): S.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): 3523625
Taxation Year(s): 2023
Hearing Event No.: 788264
Legislative Authority: Section 357(1)(d.1) of the Municipal Act, 2001, S.O. 2001, c. 25
APPEARANCES:
| Parties | Counsel/Representative |
|---|---|
| S.P. | Self-represented |
| City of Hamilton | Linda Nimako |
HEARD: July 10, 2025 by video conference call
ADJUDICATOR(S): Anita Lovrich, Member
DECISION
OVERVIEW
1S.P. (the “Applicant”) filed an application with the City of Hamilton (“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.
Issues for the Hearing
3At 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:
Was the Applicant living in a condition of extreme poverty in 2023?
If the answer to Issue 1 is yes, was she unable to pay her property taxes for the 2023 taxation year because of either sickness or extreme poverty?
If the answer to Issue 2 is also yes, what amount of property taxes should be cancelled, reduced, or refunded?
Result
4The Board finds that the Applicant was unable to pay her property taxes in the 2023 taxation year in the amount of $3,276.54 due to extreme poverty.
[5]
ANALYSIS
Property Tax Balance
6It was not disputed that the property taxes levied on the Applicants’ home for the 2023 taxation year was $3,276.54. The Applicant paid the property taxes that were levied in full.
Issue 1 – Was the Applicant living in a condition of extreme poverty in 2023?
Income
7The Applicant’s total income for 2023 was $3,519.52.
Findings on Issue 1
8The Board finds that the Applicant’s level of income for 2023 was low enough to qualify as being in extreme poverty in 2023.
9The Board therefore finds that Applicant was in a state of extreme poverty in 2023.
Issue 2: If the answer to Issue 1 is yes, was she unable to pay her property taxes for the 2023 taxation year because of either sickness or extreme poverty?
10The Applicant testified that the value of her assets totaled approximately $250,000, as follows:
Subject Property valued at $254,000
Bank balance of $544.99
Findings on Issue 2
11The Applicant testified that she only had $544.99 available in her bank account at the end of 2023. There was no evidence that the Applicant had access to broader resources that she could utilize or liquidate to assist her in paying her property taxes. She testified that she had to borrow money to pay her property taxes and would sometimes forgo food to ensure that her property taxes were paid as that was her utmost priority.
12The Board finds therefore, that the Applicant has demonstrated that she was unable to pay the taxes levied on the Subject Property in 2023 due to extreme poverty.
Issue 3: If the answer to Issue 2 is also yes, what amount of property taxes should be cancelled, reduced, or refunded?
13The Applicant submits that she paid the City $8,988.45 which included not only the property taxes but additional charges that were added to the tax bill such as outstanding water charges, property standard charges, bylaw charges, and provincial offence fine that were transferred to the property tax bill. She requested that these charges be refunded in addition to the property taxes levied on the land.
14The City did not dispute that the Applicant had made the payments on the additional charges listed. It submits that s.357 of the Act only stipulates that an Applicant may only seek a refund, cancellation of reduction on taxes levied on land and not on any additional charges.
Findings on Issue 3
15Section 340 of the Act states that the treasurer of a local municipality shall prepare a tax roll for each year based on the last returned assessment roll for the year and lays out the contents of the tax roll, which include the general local municipal levy:
Tax roll
340 (1) The treasurer of a local municipality shall prepare a tax roll for each year based on the last returned assessment roll for the year. 2001, c. 25, s. 340 (1).
Contents
(2) The tax roll shall show for each separately assessed property in the municipality,
(a) the assessment roll number of the property;
(b) a description of the property sufficient to identify it;
(c) the name of every person against whom land is assessed, including a tenant assessed under section 18 of the Assessment Act;
(d) the assessed value of the property;
(e) the total amount of taxes payable;
(f) the amounts of taxes payable for,
(i) the general local municipality levy,
(ii) each special local municipality levy,
(iii) the general upper-tier levy,
(iv) each special upper-tier levy,
(v) each school board,
(vi) all other purposes; and
(g) if parts of the property are in two or more property classes, the matters set out in clauses (d), (e) and (f) for each part.
16Section 398 of the Act provides:
Debt
398 (1) Fees and charges imposed by a municipality or local board on a person constitute a debt of the person to the municipality or local board, respectively. 2001, c. 25, s. 398 (1); 2006, c. 32, Sched. A, s. 170 (1).
Amount owing added to tax roll
(2) The treasurer of a local municipality may, and upon the request of its upper-tier municipality, if any, or of a local board whose area of jurisdiction includes any part of the municipality shall, add fees and charges imposed by the municipality, upper-tier municipality or local board, respectively, to the tax roll for the following property in the local municipality and collect them in the same manner as municipal taxes:
In the case of fees and charges for the supply of a service or thing to a property, the property to which the service or thing was supplied.
In all other cases, any property for which all of the owners are responsible for paying the fees and charges.
17Section 357 stipulates:
Cancellation, reduction, refund of taxes
357 (1) Upon application to the treasurer of a local municipality made in accordance with this section, the local municipality may cancel, reduce or refund all or part of taxes levied on land in the year in respect of which the application is made if,
(d.1) the applicant is unable to pay taxes because of sickness or extreme poverty
18The Board finds that, pursuant to the sections cited above, certain fees and charges may be added to a tax roll for the purpose of collection, but these are not taxes levied on land and s.357 stipulates that a local municipality (which may delegate this authority to the Board) may cancel, reduce or refund all or part of taxes levied on land in the year in respect of which the application is made. The Board finds that the additional fees and charges that were paid by the Applicant were fees and charges collected for taxation purposes but were not taxes levied on land and as such are not able to be cancelled, reduced or refunded pursuant to s. 357 of the Act.
19The Board finds that although the Applicant paid the $3,276.54 in property taxes that were levied in 2023 in full, she utilized borrowed funds to do so and would sometimes forgo food to ensure that her property taxes were paid as that was her utmost priority.
20As a result, the Board finds that $3,276.54 is to be refunded to the Applicant.
CONCLUSION
21The Board finds that the Applicant was unable to pay her property taxes in the 2023 taxation year in the amount of $3,276.54 due to extreme poverty.
ORDER
22The Board orders as follows:
- $3,276.54 of the total property taxes levied in 2023 is to be refunded to the Applicant by the City.