Government of New Brunswick


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


Eligible entities would be a non-profit corporation or a non-profit co-operative association:

(1) Under an operating agreement with Social Development (SD) and provide affordable rental housing and/or;

(2) Providing rents based on tenants’ income


Interested organizations wishing to benefit from this property tax exemption need to complete an initial application through the Department of Social Development.

If the organization is under an operating agreement with Social Development (SD), an initial application must be submitted but no further applications will be required until expiry of the operating agreement. Otherwise, a renewal application must be submitted every year.

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