Tribunals Ontario

Assessment Review Board

ISSUE DATE: February 10, 2025

FILE NO.: WR 187356

Assessed Person(s): J.G.; H.L.

Applicant(s): J.G.; H.L.

Respondent(s): City of Greater Sudbury

Property Location(s): Address Withheld

Municipality(ies): City of Greater Sudbury

Roll Number(s): Roll Number Withheld

Appeal Number(s): 3522583

Taxation Year(s): 2023

Hearing Event No.: 785810

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

Parties Counsel/Representative

J.G. Submissions not requested

City of Greater Sudbury Justin Johnstone

HEARD: January 27, 2025 in writing

ADJUDICATOR(S): Dan Weagant, Member

DECISION

OVERVIEW

1J.G. and H.L. (the “Applicants”) filed an application with the City of Greater Sudbury (the “City”) to have their 2023 property taxes cancelled, reduced or refunded because they were 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 (the “Act”).

2The City has passed a by-law, delegating its authority to determine such applications to the Assessment Review Board (the “Board”) under s. 357(11) of the Act.

3On February 3, 2025 the Board issued an Interim Decision ID 187347 (“Interim Decision”) where it found that the Applicants were unable to pay the property taxes levied in 2023 for the reason of extreme poverty. The Board ordered the City to submit the amount of taxes levied in 2023 in order to render a final decision on the amount of taxes to be cancelled, reduced or refunded.

4On February 3, the City responded with the following accounting of the 2023 tax account for the subject property:

• Taxes levied in 2023: $3,468.49
• Penalties: $989.01
• Other: $28.00

Findings

5Having determined that the Applicants were unable to pay the property taxes levied in 2023 due to extreme poverty, the Board finds that the property taxes are cancelled.

6Section 357. (1) of the Act is specific as to the taxes subject to cancellation:

“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…” [Emphasis added].

ORDER

7The Board orders that the tax levied against the subject property in 2023 is cancelled in the amount of $3,468.49, noting that it has no jurisdiction to adjust the amount of penalties, interest or other amounts on the tax account.

"Dan Weagant"

DAN WEAGANT MEMBER Assessment Review Board Website: www.tribunalsontario.ca/arb