Government of New Brunswick

Each year, at the beginning of March, New Brunswick property owners receive an Assessment and Tax Notice from Service New Brunswick stating the market value of their property. Owners who question their assessment may choose to appeal.

The Assessment and Planning Appeal Board is not the first step for reviewing or appealing a propety tax assessment.  Below is a brief overview of the proper appeal channels and what you can expect to take place:

Service New Brunswick (SNB)

SNB is a resident's first stop when looking to better understand or to appeal their property tax assessment. SNB assessors are available to discuss individual assessments with property owners.

The first level of the formal appeal process begins by submitting the Request for Review of Assessment form, which is the middle portion of your Assessment and Tax Notice, to SNB's Assessment Services Office. The address is listed on your Notice.

Please refer to the SNB links, at right, for more details and for helpful contact information. Note: appeals are time sensitive and must be made within 30 days of the mailing date of the Assessment and Tax Notice.

 

Assessment and Planning Appeal Board (APAB)

If a property owner is unsatisfied with the outcome of their appeal with SNB and wishes to take further action, the second formal level of appeal involves submitting a Notice of Appeal Form to the APAB. This form must be submitted to the APAB within 21 days of the mailing of SNB's decision letter, which would have been received as a result of the original Request for Review.

If a hearing is deemed necessary, the APAB Chairperson may either assign him/herself, or one of the Vice-Chairpersons, to Chair the appeal hearing. Two regional board members, from the area where the appeal originated, are also assigned to complete the hearing panel designated to the case.

The hearing is scheduled, and the date and location are made known to the person appealing and to Service New Brunswick's Director of Assessment. Documentation from both parties must be sent to the APAB within 15 days of the hearing date, for review by the hearing panel.

At the hearing, the person making the appeal, the Director of Assessment, and others (if any) have the opportunity to state their case and should be prepared to take questions from the panel. Following the hearing, the Chairperson retains all evidence and, with support from the panel members, reviews the documentation toward reaching a decision.

Although hearings are open to the public, decisions are only sent, and available, to the parties involved in the appeal. The APAB has the authority to support or change the initial decision under appeal, or it can add terms and conditions to the decision. It is important to note that not all appeals result in a hearing. The APAB retains the right to dispose of unsubstantiated appeal requests, and appeals may also be withdrawn by property owners.

 

Court of Queen's Bench of New Brunswick

If a property owner is dissatisfied with the outcome of the APAB process, he or she can only appeal by way of judicial review to the Provincial Court System, the Court of Queen's Bench of New Brunswick.

PLEASE NOTE:  Local tax rates are set by municipalities. In unincorporated areas, the tax rate is determined by a special provincial rate.