Government of New Brunswick

Taxes - Real Property Taxation Payments

Finance and Treasury Board

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

Property Tax Payment Options

Equalized Payment Plan
Apply to have equal monthly payments withdrawn from your chequing account.

*Only available for principal residential properties.

Online Banking
Add the Property Account Number (PAN) to your list of payees:

  - Search “Property Tax” in the list of payees
  - Select appropriate payee:
     - “PROV NB - PROPERTY TAXES.”
     - or "New Brunswick Tax"
     - or "New Brunswick Property Tax" etc
  - Enter the property Account Number (PAN) *

* PAN information is identified on Property Assessment and Tax Notices.
Contact financial institutions directly to register for online and telephone banking.

By Mail
Detach the payment stub from the tax bill and send with a cheque* or money order to:

Department of Finance and Treasury Board
Revenue Administration Division
P.O. Box 100
Fredericton, NB E3B 1B0

* Include property account number on cheque.
Do not send cash in the mail.

Interac Online
Payments can be made to SNB online directly from your bank account using an Interac Online enabled bank account from any participating financial institution*.

*Many financial institutions are no longer offering Interac Online.

Credit Card
Payments can be made with Visa, MasterCard, Amex, Union Pay or PayPal through the Pay Simply website:

  - Ensure the Payment Recipient states: “PROV NB - PROPERTY TAXES”
  - Enter the Property Account Number (PAN)* for the account number.

* Property Account Number is identified on the Property Tax Notice.

IMPORTANT: Pay Simply is a third-party service provider and charges a fee for this service. The fee schedule is detailed on the Payment Option screen before transactions are completed.