Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: February 03, 2025
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
APPEARANCES:
Parties
Counsel/Representative
J.G.
Self-represented
City of Greater Sudbury
No one appeared
HEARD: January 27, 2025 by telephone conference call
ADJUDICATOR(S): Dan Weagant, Member
INTERIM 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.
Issues for the Hearing
3At issue in this proceeding is whether the Applicants' 2023 property taxes should be cancelled, reduced or refunded because of their inability to pay, due to sickness or extreme poverty. This requires the Board to determine:
if the Applicants were unable to pay their 2023 property taxes;
if the Board determines they were unable to pay their property taxes, the Board must then determine if the reason they were unable to pay was either sickness or extreme poverty; and
if the Board determines they were 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
4The Board finds that the Applicants were unable to pay the property taxes levied in 2023 due to extreme poverty. In order to determine the amount of taxes to be cancelled, the Board orders the City to provide the Applicants and the Board with the amount of taxes levied on the subject property in 2023.
ANALYSIS
Issue 1 – Were the Applicants able to pay their property taxes in 2023?
5The Applicants had an average income per month of $4,646 according to their testimony and the documents available at the hearing. This income was made up of Canada Pension Plan benefits, Old Age Security, GST rebates climate incentive payments, J.G.'s employment income and other government payments.
6Average monthly household expenses incurred by the Applicants in 2023 were approximately $6,996 as follows (rounded to nearest dollar):
- Utilities: $1,375
- Mortgage Payments: $780
- Rent on J.G.'s residence: $1,300
- Car, House and Life Insurance: $683
- Car maintenance and expenses: $1,009
- Other Transportation: $25
- Credit card payments: $325
- Food / Groceries / household expenses: $1,191
- Medications and other medical expenses: $308
7The Applicants also explained that in 2023, they had accrued debts of approximately $13,000 that remained unpaid at the end of 2023, including credit card debt, a balance on a structured, consolidated loan and arrears with Ontario Hydro.
8The subject property is assessed at a value of $256,000. There was a mortgage balance of approximately $80,000 at the end of 2023.
9The City took no position on the application as it has delegated its authority in determining such applications to the Board for disposition.
Findings on Issue 1
10The Board must first determine if the Applicants were able to pay their property taxes, based on the evidence available at the hearing.
11The Applicants' income during 2023 was approximately $2,350 less per month than the reported expenses.
12The Board finds therefore, that the Applicants have demonstrated that they were unable to pay the property taxes in 2023. The Board also finds that the reason for their inability to pay was because of extreme poverty.
ORDER
13The Board orders that the City shall provide the Board and the Applicants with the amount of taxes levied in 2023 at the subject property. That levied amount shall be delivered by email within ten working days of the date of the issuance of this order.
14Upon receipt of that information from the City, the Board will issue its final decision.
"Dan Weagant"
DAN WEAGANT
MEMBER
Assessment Review Board
Website: www.tribunalsontario.ca/arb