The applicants appealed to the Assessment Review Board seeking a cancellation, reduction, or refund of their 2014 property taxes, citing an inability to pay due to sickness and extreme poverty under s. 357(1)(d.1) of the Municipal Act, 2001.
While the Board accepted that one applicant suffered from sickness due to cancer treatment, it found that the applicants did not meet the test for extreme poverty.
The Board noted the applicants' household income, discretionary expenses, and substantial equity in their home, concluding they had sufficient resources to pay their property taxes.
The appeal was dismissed.