The primary function of Assessment Services is to locate, value, classify and defend all real property assessments in New Brunswick to ensure accurate and dependable assessment bases for taxing authorities; and to administer related tax benefit programs.
Every person who owns real property in the Province of New Brunswick occupies property of the Crown (either Federal or Provincial), or leases property from a private individual, and meets the requirements sent out in section 14 (7.2) or (7.3) of the Assessment Act, will be mailed an Assessment and Tax Notice. The $0.0194 cost of assessment fee charged to the province is included on each Assessment and Tax Notice.
The Assessment Act provides for all real property to be assessed at its real and true value as of January 01 of each assessment and taxation year. There is an appeal process if an assessed owner does not agree with the assessed value of their property. The first level of appeal must by filed within 30 days of the date of the annual mailing of the Assessment and Tax Notice.
Unless otherwise specified, Fees exclude the harmonized sales tax (HST).
|Fee Description||Rate in $||Effective Date|
|To municipalities and local service districts (per $100 of assessment)||0.0194||1996-01-01|
|To the Province (per $100 of their tax base for rate)||0,0194||1994-01-01|