Property Tax Appeal: Sickness or Extreme Poverty
Applications for sickness or extreme poverty are not approved by Council; requests are forwarded to the Assessment Review Board (ARB) for a hearing as delegated by Council.
The ARB reviews your application and supporting documents and arrives at a determination. The Board will decide if you are entitled to a reduction or cancellation of taxes and also the actual tax adjustment amount.
To be eligible you must:
- complete Form 1 – Financial Information, indicating your inability to pay because of extreme poverty. It is recommended you bring documents to the hearing on behalf of all of the adults living in the household in support of all the items referenced on this form.
- Complete Form 2 – Doctor’s Statement, to advise of your inability to pay arising from sickness. You may need a report from your doctor to demonstrate that you are sick and that you are unable to pay your property taxes.
It is your choice what documents you bring as evidence to the Assessment Review Board (ARB) hearing, such as:
- your property tax bill
- income statements form your employer or any other sources of income (e.g. long term disability)
- a copy of Canada Revenue Agency (CRA) Income Tax Notice(s) of Assessment or Notice(s) of Reassessment (NOA)
- documentation related to the Ontario Disability Support Program, if applicable
- personal bank statements for all bank accounts
- a listing of all your assets and their values (including your home, other properties, vehicle(s), investments, RRSPs, Canada Savings Bonds, etc.)
- copies of monthly bills and a detailed listing of expenses, for example:
- medications and medical supplies
- transportation expenses
- loan payments
- mortgage payments
- groceries, personal expenses, child care
- housing, life insurance and any other expense
- supporting documentation to show that you were unable to work because of sickness (e.g. from the Workplace Safety and Insurance Board)
- supporting documentation from your doctor(s) or other medical professionals for any medical care (if sickness is the reason for your application)
- any other evidence not listed here that you feel will support your application
Submission of Applications
Submit by mail, fax or in-person:
City of Toronto,
Revenue Services, Appeals
5100 Yonge St.,
Toronto, ON M2N 5V7
Fax: 416-696-4130 (refer to Tips on Faxing)
In-person at an Inquiry and Payment Counter
At your hearing:
- An Assessment Review Board (ARB) Member and City of Toronto staff will be present at the hearing to ask you questions about your evidence.
- You must attend your hearing unless you provide authority to someone else to represent you at the hearing. If you do not attend, the ARB may dismiss your appeal. If you know that you will be unable to attend, you must send the Board a request to adjourn the hearing.
More information about adjournments is provided on the ARB.
- Retain proof of submission of your application. Proof of submission may include copies of:
- an additional copy of your application stamped “received” by the City if delivered in-person
- fax confirmation report along with the full document
- your email properties page showing that the email was sent and a copy of your documents
- a courier-signed receipt with a copy of your documents