Government of New Brunswick


Since Jan. 1, 2005, qualifying non-profit low-income housing organizations in New Brunswick no longer pay the provincial component of property taxes for their low-income rental housing facilities.


To be eligible, an organization must be a non-profit corporation, or a non-profit co-operative association, that provides affordable rental housing for low-income individuals and families.


Interested organizations wishing to benefit from this property tax exemption need to complete an initial application through the Department of Social Development. Once a property has been identified as qualifying for the exemption, no further applications by the organization will be required.

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