Information for potential tax sale property buyers and investors.
Learn moreAll real property in New Brunswick is assessed annually for taxation purposes based on its real and true value, which is established and maintained by Service New Brunswick property assessment services.
When a property tax account is in unpaid more than one year, the Real Property Tax Act authorizes the province to proceed to tax sale to recover the outstanding balance of property taxes, penalties and any outstanding tax sale fees.
Tax sales are held quarterly in January, April, July and October.
Prior to proceeding to tax sale, property owners are provided many opportunities to resolve their property tax account.
Tax notices with updated balances are sent annually, followed by an annual Notice of Tax Sale. The notice indicates that the property is subject to possible tax sale action and advises the property owner to contact Central Collection Services to resolve the arrears. Property owners receive separate collection letters that offer payment arrangement opportunities to keep the property from proceeding to tax sale.
Property owners are personally served by a sheriff, pro-server or through registered mail and are provided final payout options before the property is advertised for tax sale. The document served includes the:
If the property owner cannot be located and served, an Expression of Interest Notice is posted in accordance with the Act.
An Expression of Interest Notice is posted when a property owner cannot be located and served. The properties are advertised in local newspapers, the Royal Gazette, on a sign physically placed at the property or can be found here.
If you are the property owner, executor, administrator, or power of attorney for a given property, or if you have information on how the property owner can be reached, please contact Finance and Treasury Board toll free at 1-800-669-7070 or by email at [email protected].
If the Department of Finance and Treasury Board is unable to obtain this information and taxes remain unpaid, the property may be subject to tax sale.
All properties to be included in tax sale are advertised in the weeks preceding the sale:
It is important to note that some advertised properties may be resolved prior to the tax sale taking place. For the most updated list of properties available in an upcoming tax sale, or for details related to the Tax Sale Website.
No information, other than the property location and description are provided. It is recommended that prospective buyers complete their own research prior to the sale.
There are many ways to research properties prior to purchasing, including:
Order a Property Tax Certificate
A Property Tax Certificate reflects the outstanding property taxes and penalties owing to the province as of the date of issuance. The certificate can be ordered online or by visiting a local Service New Brunswick office and does not include all fees in relation to the minimum starting bid.
Service New Brunswick Property Assessment
New Brunswick’s property assessment information is available at Service New Brunswick Property Assessment online. The website provides information on the assessed value, current annual property tax levy, aerial map, recent property sale prices, if available, and comparable adjacent properties.
You can locate properties using the property address, Property Account Number (PAN) or Property Identification Number (PID), to conduct a search.
GeoNB
Geo NB is an additional online mapping resource that provides additional information on outlines of local governments, waterlines and flood zones. More information can also be accessed by using the filtering option on the map.
Real Property Online
Real Property Online is an online resource that records property rights, restrictions, and obligations inland. It uniquely identifies parcels of land and to record interests in that land such as information including property plans, current deed, liens, notices and other important information.
Please note that Real Property Online has associated fees.
The Department of Environment and Local Government
The Department of Environment and Local Government provide stewardship through the planning and management of land use, zoning development and waste management issues. They ensure effective enforcement of, and compliance with, environmental legislation and regulations, and provide effective consultation and liaison with municipal governments and Local Service Districts (LDS's) on governance issues
If you would like to inquire about possible environmental issues with the property, you can send a request to ELG (Property-Based Environmental Information).
At each tax sale, eligible properties are sold through public auction conducted by a sheriff. Anyone wishing to bid on a property is required to register upon arrival at the tax sale. Each property is auctioned with a minimum starting bid that includes any applicable outstanding taxes, penalties and tax sale fees associated with the property.
Payment is required in full, by cash or cheque, immediately following the sale and must be paid at the nearest Service New Brunswick office.
If a property is auctioned and there are no bids from the public, a representative of Finance and Treasury Board, on behalf of the Minister, may bid on the property or the property may be re-offered at a future tax sale.
All properties sold at a tax sale are subject to a 30-day redemption period.
Payment is required in full, by cash or cheque, immediately following the sale and must be paid at the nearest Service New Brunswick office.
At the time of payment, you will be provided with a receipt and a handout that contains additional information regarding:
It is important that officials are provided with the following information: name(s) of the purchaser, the current mailing address, telephone number(s), email address as well as the occupation of the purchaser(s) to ensure the accuracy of the information contained on the Tax Sale Certificate and Tax Deed.
Tax Sale Certificate
The Tax Sale Certificate acts as proof of purchase until the redemption period has expired. The redemption period is currently 30 days from the date of the tax sale.
A Tax Sale Certificate is prepared and registered with Land Registration, on the purchaser’s behalf, by the Department of Finance and Treasury Board.
The Tax Sale Certificate is registered within 30 days, and a copy is mailed to the purchaser.
The Tax Sale Certificate acts as proof of purchase until the redemption period has expired. The redemption period is currently 30 days from the date of the tax sale.
A Tax Sale Certificate is prepared and registered with Land Registration, on the purchaser’s behalf, by the Department of Finance and Treasury Board.
The Tax Sale Certificate is registered within 30 days, and a copy is mailed to the purchaser.
As per the Act, all properties sold at tax sale are subject to a 30-day redemption period effective from the date of the sale.
To redeem the property an application must be submitted, within the 30 days from the date of the sale to Finance and Treasury Board. Application for redemption can be made via email ([email protected]) or in writing and must include name of the applicant, property account number, mailing address and phone number. Once the application has been received, the applicant is advised by registered mail of the total redemption amount that must be paid in full to redeem the property.
A Notice is sent to the purchaser by registered mail to inform them that a redemption application has been received. The Notice indicates the legislated timeframe to submit the eligible expenses incurred by the purchaser.
Under redemption, the purchaser is entitled to receive reimbursement of:
All costs regarding necessary repairs or services are subject to approval.
Once the full reimbursement has been received, a refund cheque is issued to the purchaser and the property reverts back to the previous owner. The reimbursement is calculated less any sums received as rents or other income from the property, if applicable.
During the redemption period, the purchaser may not conduct activities that may reduce the value of the property, including, but not limited to, parceling off land, removing raw material, or making any changes to the property. The purchaser may only conduct necessary repairs or services on the property to protect the integrity of the real property and must be pre-approved in writing by a representative of Finance and Treasury Board.
Contact UsThe Tax Deed is prepared by the Finance and Treasury Board to transfer the ownership of the property to the purchaser. A letter is sent to the purchaser advising of the Transfer Tax (1% of purchase price or assessment value; whichever is greater) and registration fee that must be paid in full to register the Tax Deed. A cheque or money order, made out to Service New Brunswick, must be mailed to Finance and Treasury Board.
A copy of the Tax Deed is provided to the purchaser once is has been registered.