Government of New Brunswick

Overview

The introduction of the program of "Equal Opportunity" in New Brunswick in 1967 saw the Province take over responsibility for health, education, social services and the administration of justice to ensure equal accessibility to these services for all residents of the province. Since that time, the Province has shared the property tax field with municipalities.

Through the Assessment Act and the Real Property Tax Act the Province introduced a centralized assessment and collection system for real property taxation (provincial, municipal, Local Service Districts and Rural Communities). Service New Brunswick is responsible for annually assessing the value of all real property within the province for tax purposes. The department is responsible for the billing and collection of all real property taxes levied, including those levied by municipalities.

Eligibility

Every person who owns real property in the Province of New Brunswick or who leases property from the Crown (either federal or provincial) will pay property tax subject to certain exemptions (see Related Links for Exemptions)

Description

All real property in the province is assessed annually for taxation purposes on the basis of its real and true value. Property is assessed in the name of the owner of the land as of Jan. 1st each year. Real property is classified as either residential property (owner-occupied or non owner-occupied) or non-residential property.

For additional general information about property taxation, see Related Links. Some topics include: tax rates, tax relief programs, billing cycle, tax bills, payment alternatives, tax sales, referrals and appeals, refunds, accounts in arrears, and tax certificates

The most convenient ways to pay your bill are:

New payment methods:

-Preauthorized payment – form available under “Forms and Packages”.

-E-Debit via the Service New Brunswick Web-Site at: http://www.snb.ca and follow the Property Assessment link.

Existing Payment Methods:

-Service New Brunswick – over the counter or deposit your cheque in one of their drop-off boxes. (Please ensure your property account number is on the cheque.)

-Your Financial Institution – online banking, telephone banking, teller services, or the automated teller machine (ATM).

-By mail – Department of Finance, P.O. Box 100, Fredericton, N.B. E3B 1B0

If paying by cheque(s) please write your property account number on each cheque.

Cheques are to be made payable to the Minister of Finance

Please Note: Credit card payments are not accepted. Taxpayers should have the bottom portion of their Notice (payment stub) when making payments in person to ensure accuracy in posting.

Monthly Payment Arrangements:

Property owners may also call the Department of Finance at 1-800-669-7070 to establish a payment arrangement. A Collections Officer will be happy to assist you with determining your monthly property tax payment. A payment arrangement that is maintained in good standing will ensure that tax sale proceedings are not commenced. However, please note that failure to honour a payment arrangement may result in tax sale action being taken.