B.J.B. v. City of Sault Ste Marie, 2025 CanLII 96322

Tribunals Ontario / Tribunaux décisionnels Ontario

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

ISSUE DATE: September 16, 2025

FILE NO.: WR 189142

Assessed Person(s): B.J.B; F.A.B. estate

Appellant(s): B.J.B; F.A.B. estate

Respondent(s): City of Sault Ste Marie

Property Location(s): Address Withheld

Municipality(ies): City of Sault Ste Marie

Roll Number(s): Roll Number Withheld

Appeal Number(s): 3530649

Taxation Year(s): 2023

Hearing Event No.: 786975

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

APPEARANCES:

Parties	Counsel/Representative
B.J.B; F.A.B. Estate	L.B., M.M.
City of Sault Ste Marie	Lisa Petrocco

HEARD: June 16, 2025 by video conference

ADJUDICATOR(S): Anita Lovrich, Member

DECISION

OVERVIEW

1B.J.B. (the “Applicant”) filed an application with the City of Sault Saint Marie (“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 his 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 or sickness in 2023?
2. If the answer to Issue 1 is yes, was she unable to pay their property taxes for the 2023 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 her property taxes in the 2023 taxation year. The application is dismissed.

ANALYSIS

Property Tax Balance

5It was not disputed that the property taxes levied on the Applicant’s home for the 2023 taxation year was $2,976.73. The Applicant paid the taxes that were levied in full.

Issue 1 – Was the Applicant living in a condition of extreme poverty or sickness in 2023?

Income

6The Applicant’s income was approximately $84,000 in 2023 comprising of Healthcare of Ontario Pension, Old Age Security, Canada Pension Plan, a life insurance payout, pension death benefit, pension payout, GST rebate, and Ontario Works.

7The Applicant testified that she had significantly higher expenses than usual for housing in 2023 as she and her son (who both live in the household) had their furnace stop functioning so they had no functional heating in the Subject Property, which necessitated them paying for alternative housing for a period of time in 2023 and cost approximately $30,000.

Findings on Issue 1

8The Applicant’s income of $84,000 for 2023 was well over the threshold to be considered living in extreme poverty. Even if the Board takes into account the extraordinarily high additional housing expenses of $30,000 that are tied to the basic necessities of life, the Applicant would still have an income of over $50,000 for 2023. As a result, the Board finds that the Applicant has failed to demonstrate that she was suffering from extreme poverty in 2023.

9The Applicant failed to adduce evidence of sickness such as medical documentation. In any event, even if evidence of B.J.B.’s sickness was adduced, B.J.B. is retired so the Applicant failed to demonstrate how her sickness could cause an inability to pay the property taxes levied on the Subject Property in 2023.

10In 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 his/her property taxes.

11Property 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.

12In considering the level of the Applicant’s income in 2023 and the lack of evidence of sickness, the Board finds that the Applicant did not have an inability to pay all or some of her property taxes in 2023 due to extreme poverty or sickness.

CONCLUSION

13The Board finds that the Applicant has failed to demonstrate that she was unable to pay her property taxes in the 2023 taxation year.

ORDER

14The application is dismissed.