The nursing home, located at 25 Xavier Drive, was four weeks late in filing an appeal of its property assessment last year.
It asked the UARB to force Property Valuation Services Corp., the body responsible for setting property assessments in Nova Scotia, to grant an extension in order to file an appeal.
An affidavit completed by MacGillivray Guest Home CEO Jody Gentile stated that the notice of assessment was sent through the general mail delivery and did not include a person’s name on the letter.
“Not received by CEO to file appeal within time allotted,” Gentile wrote as the reason for the late appeal.
The appeal tribunal turned down the appeal. The UARB was then asked to decide on the matter.
In a written decision released by the UARB Thursday, the MacGillivray Guest Home Society contended that due to about a 50 per cent increase in its assessment, the notice should have been addressed directly to Gentile.
Instead it was delivered to the general mailbox and only came to the attention of administrators after the appeal deadline had passed.
Evidence presented by PVSC showed the property assessment notice was mailed Jan. 14, 2013. From that point, all property owners in Nova Scotia are given 31 days in which to file a written appeal.
The Nova Scotia Assessment Appeal Tribunal received written notice from MacGillivray Guest Home on March 11, 2013.
According to the PVSC website, the nursing home’s property in 2013 was valued at $2,216,400 – a steep increase from the year before when it was valued at $1,489,200.
Gentile stated that once she became aware of the increased assessment, an appeal was filed within one or two days.
UARB member Murray Doehler noted in his decision that the MacGillivray Guest Home didn’t meet the criteria for leniency as defined in the Assessment Act.
“In this case the basis for it to grant an extension must be for ‘absence, illness or other sufficient cause,’” Doehler said.
“The sufficient cause argued by the Society was that the person who opened the mail did not recognize the significance of the increase in assessment and did not immediately notify the CEO.
“The Board finds that the Society has failed to establish, on the balance of probabilities, that it was prevented … from appealing its assessment within the 31-day time limit allowed under the Act.”