Tribunals Ontario / Tribunaux décisionnels Ontario

Assessment Review Board / Commission de révision de l’évaluation foncière

ISSUE DATE: September 11, 2025

FILE NO.: WR 189045

Assessed Person(s): F.Y.; G.Y.

Applicant(s): G.Y.

Respondent(s): City of Mississauga

Property Location(s): Address Withheld

Municipality(ies): City of Mississauga

Roll Number(s): Roll Number Withheld

Appeal Number(s): 3531508

Taxation Year(s): 2024

Hearing Event No.: 788168

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

APPEARANCES:

Parties	Counsel/Representative
G.Y.	Self-represented
City of Toronto	Sean Doyle

HEARD: July 14, 2025 by video conference

ADJUDICATOR(S): Anita Lovrich, Member

DECISION

OVERVIEW

1G.Y. (the “Applicant”) filed an application with the City of Mississauga (the “City”) to have her 2024 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 (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 Applicant’s 2024 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:

1. Was the Applicant living in a condition of extreme poverty in 2024?
2. If the answer to Issue 1 is yes, was she unable to pay her property taxes for the 2024 taxation year because of either sickness or extreme poverty?
3. 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 has failed to demonstrate that she was unable to pay the property taxes levied in 2024. The application is dismissed.

ANALYSIS

Property Tax Balance

5It was not disputed that the property taxes levied on the Applicant’s home for the 2024 taxation year was $5,064.57. The Applicant paid the taxes that were levied in full.

Issue 1 – Was the Applicant living in a condition of extreme poverty in 2024?

Income

6It was not disputed that the Applicant’s average monthly income is $730.92.

Findings on Issue 1

7The Board finds that the Applicant’s monthly income is low enough to qualify as being in extreme poverty in 2024.

8The Board therefore finds that Applicant was in a state of extreme poverty in 2024.

Issue 2: If the answer to Issue 1 is yes, was he unable to pay her property taxes for the 2024 taxation year because of either sickness or extreme poverty?

9The Applicant has the following assets which were not disputed:

• $6,182 – chequing account
• $8,657.39 – savings account
• $528.39 – Tax Free Saving Account

10The Applicant stated that the Subject Property is assessed at $535,000 which is the value of the home.

Findings on Issue 2

11In S. C. v Whitby (Town of), 2016 CanLII 11169 (ON ARB) at para. 37 the Board determined that:

[37] In the Board’s view the threshold for individuals who claim an inability to pay their property taxes because of sickness cannot simply be that the individuals are unable to make ends meet. The individuals must demonstrate that after having called upon every resource available to them and having explored every reasonable opportunity to mitigate their financial stresses, they have no means of being able to pay some or all of their property taxes. In addition, the individuals must demonstrate that they have taken steps and explored every reasonable opportunity to manage their debts and mitigate their financial situation. The Board is of the view that the Act envisages that an individual seeking relief on application under s. 357(1)(d.1) of the Act should clearly demonstrate that for the year under appeal the Applicants had no resources available to meet their obligations to provide for the basic necessities of living and at the same time pay some or all of her/her property taxes.

12Property tax payment is of utmost priority. Section 349(3) of the Act stipulates that taxes are a special lien on a property in priority to every other person except the Crown.

13In considering the broader resources available to the Applicant, including over $14,000 available in her bank accounts, the Board determines that the Applicant had resources available to her that could be utilized to mitigate her property tax obligations. Given the resources available to the Applicant, the Board finds that the Applicant did not have an inability to pay all or some of her property taxes in 2024 due to extreme poverty or sickness.

14The Board finds therefore, that the Applicant has failed to demonstrate that she was unable to pay the property taxes levied in 2024.

CONCLUSION

15The Board finds that the Applicant was not unable to pay her property taxes in the 2024 taxation year.

ORDER

16The application is dismissed.