Noah Gordon

The applicants sought leave to appeal decisions of the Assessment Review Board that applied issue estoppel to dismiss their property tax assessment appeals.

The applicants attempted to re-open the 2016 valuation of their land based on the impact of the COVID-19 pandemic on their profitability.

The Divisional Court dismissed the motions for leave to appeal, holding that subsequent market changes to business results do not constitute a change in the 'state and condition' of the land and are not a valid basis to re-open an assessment.

The appellant appealed a decision of the Assessment Review Board which held it was estopped from raising the issue of the current value of its office building for the 2021 and 2022 taxation years.

The parties had previously signed minutes of settlement agreeing to the current value assessment as of January 1, 2016, for the 2016-2020 cycle.

Due to the COVID-19 pandemic, the provincial government extended the 2016 valuation date to apply to subsequent taxation years.

The Divisional Court upheld the Board's decision, finding that the issue of the 2016 current value had been finally determined by the settlement and that the Board correctly applied the doctrine of issue estoppel.

The appeal was dismissed.