Disclaimer: This is intended to provide information respecting Real Property Tax in the Province of New Brunswick under the Real Property Tax Act, the Real Property Transfer Tax Act and the Assessment Act. This should not be regarded as a replacement of the laws, regulations or administrative documents to which it refers.

Related Legislation

Table of Contents
Introduction Definition of Real Property Tax Who Pays the Tax Exemptions Establishment of Assessment Base and Tax Rates:     Assessed Value     Provincial Rates     Municipal Rates     Local Service District and       Rural Communities Rates     Other Rates Tax Relief Programs:     Homeowners:        - Provincial Residential Property          Tax Credit        - Property Tax Allowance     Farmers (FLIP Program)     Charitable or Not-For-Profit Organizations Billing Cycle:     Annual Assessment and Tax Notice     Supplementary Assessment and       Tax Notices     Tax Statements     Rebilling	Property Tax Bills (Tax Notice):     Property Account Number     P.I.D. (LRIS)     Mailing Date     Balance Due Date     Taxation Year     Discount Date     Discount Balance     Penalty and Overdue Accounts     Arrears Due     Credits     Business Improvement Area (BIA)     Residential Tenancy Fee     Bottom Portion of Tax Notice Frequently Asked Questions:     I made a payment on my tax account.       Why is it not showing on my tax bill?     Why have my taxes increased from       last year?     What do I do if I did not receive a bill?	Payment Alternatives Referrals and Appeals:     Referrals     Appeals of Assessment     Appeals of Tax Refunds Accounts in Arrears:     Payment Arrangements       and Pre-authorized       Payments     Tax Sales:        - Notice of Liability to          Tax Sale        - Notice of Tax Sale        - Tax Sale        - Redemption        - Tax Deed Tax Certificates

Introduction

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 of Finance is responsible for the billing and collection of all real property taxes levied, including those levied by municipalities.

Definition of Real Property Tax  ( back to top )

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 January 1^st of each year. Real Property is classified as either residential property (owner-occupied or non owner-occupied) or non-residential property. Real Property, Residential Property, and Non-residential Property are defined within the Assessment Act as follows:

"real property" means

• land, or
• land and buildings including machinery, installations and equipment for providing services to the buildings, and where a building is erected on land under lease, licence or permit from the Crown, such building may be treated as real property separate from the land;
  - any wire, cable, pipe, pole, tower, installation, equipment or thing, or structures other than buildings, forming part of a television broadcasting, transmission or rebroadcasting or retransmission system including a cable television system, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system, including the New Brunswick Power Corporation,
  - all installations, machinery, equipment, apparatus, structures, pipes or pipe lines forming part of a gas holding, storage, transportation, transmission or distribution system,
  - any oil pipe line,
• a mobile home,
  - land on which a mobile home is located,
• a trailer used for any purpose for which real property is ordinarily used,
  -land on which a trailer is located,

but excludes

• structures other than buildings, not providing shelter for people, plant or moveable property, and, all machinery, equipment, apparatus and installations other than those for providing services to buildings whether or not the same are affixed to land and buildings,
• growing or non-harvested crops in or on land,
• all that part of a mine below the surface of the ground,
• all minerals, gems, gas, oil, salt, stone, rock, precious or rare earth, moss and fossils in and under land whether owned, leased or permitted,
• any land, including buildings thereon, used or acquired for use as a public right-of-way, or used as a public square, except all or such part or parts as may be occupied by a tenant, lessee or licensee,
• waterpressure tanks owned by a municipality,
• an electric power distribution system that is contained within a building and is used solely for the purpose of operating processing machinery and equipment, and
• foundations for machinery and equipment;

"residential property" means

• a residence qualified under the Residential Property Tax Relief Act;
• a cottage;
• an apartment building;
• a rooming and boarding house;
• a mobile home and mobile home lot;
• any other single family residence, duplex or triplex not used for commercial purposes;
• a community hall;
• a nursing home;
• a senior citizens home;
• a hospital facility;
• a subdivided residential building lot separately assessed;
• farmland including farm buildings;
• freehold timberland and farm woodlots;
• a school or university;
• such other real property as is specified by regulation.

"non-residential property" means

all real property except residential property.

Who Pays the Tax  ( back to top )

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.

Exemptions  ( back to top )

The following real property is exempted from taxation: (section 4 of the Assessment Act)

• real property owned by a church for use as a residence for priests, ministers, rabbis or commissioners and staff officers of the Salvation Army and that portion of other real property owned by a church or religious order and used solely for religious, educational or charitable purposes, including burying grounds and church halls from which only revenue for church purposes is derived;
• real property of cemetery companies not organized, incorporated or operated for profit;
  However, this does not apply to:
  (i) real property rented or leased to a church or religious organization by any person other than another church or religious organization,
  (ii) real property rented or leased by a church or religious organization to any person other than another church or religious organization, or
  (iii) real property that is used for commercial purposes for the greater part of the time that it is in use; and
  (iv) where real property is acquired for the purpose of a cemetery or burying ground but is not immediately required for such purpose, it is not exempt from taxation until it has been actually and bona fide required and used for the interment of the dead.
• that portion of real property owned and occupied by:
  (i) literary and historical societies, or
  (ii) institutions and associations formed and operated for the advancement of science or art within the Province;
• real property occupied by an agricultural society or an agricultural fair association that is used solely for exhibition purposes;
• that portion of real property occupied by rural voluntary fire associations;
• land and a building, or that portion of land and a building, that is an arena containing an ice rink used for such sports as hockey and figure skating, but a curling club is not exempt from taxation under this paragraph;
• real property that is a provincial park as defined under the Parks Act in respect of which the Minister of Natural Resources and Energy has entered into an agreement with a municipality under paragraph 3(2)(b) of the Parks Act;
• runways, paving and fencing on airport land, other than heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length;
• real property situated at fishing harbours prescribed by regulation, including land, buildings, water lots and wharfage used for the operation of the fishing harbour, but not including real property, or any portion of real property, that is used for the purposes of processing or manufacturing or that is used for commercial purposes not vital to the operation of the fishing harbour such as hotels, restaurants and service centres.
• notwithstanding subsection 3(1) of the Assessment Act, and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on crude oil storage tanks connected with an oil refinery or on pipe lines connecting such tanks to the refinery when such crude oil storage tanks or pipe lines are used solely for supplying crude oil to the oil refinery for the sole purpose of manufacturing or producing petroleum products.
• notwithstanding subsection 3(1) of the Assessment Act, and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure, including the roadway, bed and trackage, but not including buildings, that does not exceed 30.48 metres in width, if it is owned and used by an active railway company for the movement of people or commodities.
• notwithstanding subsection 3(1) of the Assessment Act, and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure that is in excess of 30.48 metres in width, if it is required for the purposes of drainage, embankments or shoulders, or because the infrastructure is parallel to a waterway, and it otherwise complies with the requirements in subsection (5) of the Assessment Act, however
  it does not apply where the portion in excess of 30.48 metres in width is located in a marshalling yard area.
• notwithstanding subsection 3(1) of the Assessment Act, and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on any land situated at major cargo ports as prescribed by regulation, including wharfage, paving, fencing, water lots and buildings on such land, if the land is used in the long-shore industry within an operating infrastructure for the purpose of loading or discharging seagoing commercial cargo, but not including any land and buildings on such land used for the purposes of processing, manufacturing or power generation.
• notwithstanding subsection 3(1) of the Assessment Act, and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of airport land that is not exempt from taxation under paragraph (1)(j) of the Assessment Act, including site improvements and buildings or portions of buildings on such land that facilitate the movement of passengers or cargo, but not including heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length.

Where real property is used partly for residential purposes and partly for non-residential purposes the determination of the portion of the total assessment attributable to residential property and to non-residential property shall be made by the Director (Executive Director of Assessment as appointed by Service New Brunswick and includes any person designated by the Director to act on the Director's behalf).

Establishment of Assessment Base and Tax Rates  ( back to top )

Assessed Value

The tax roll of real property accounts is established and maintained by Service New Brunswick (SNB). Each year, SNB Assessment Services, assesses all real property in the Province, at its real and true value, for purposes of imposing real property taxes in the following year.

Provincial Rates

The provincial rate on residential property has been set at $1.50 per $100 of valuation. The tax rate applicable to non-residential property is one and one-half times the rate for residential property. Therefore, non-residential property is subject to a provincial rate of $2.25 per $100 of assessment. There is an additional provincial rate ($.02 per $100 valuation) charged to all taxpayers to help defray the cost of assessing properties.

Municipal Rates

In the fall of each year, the total residential and non-residential assessment base is provided by SNB to the Department of Environment and Local Government for each municipality for use in preparing its upcoming annual budget and for setting the local (municipal) property tax rate. Non-residential property is taxed at a rate of one and one-half times the rate on residential property. In the November-January period, municipalities submit their budgets to the Province (Department of Environment and Local Government), indicating the tax rates and total revenue they intend to raise through property taxation. This represents the municipal tax warrant.

Local Service Districts (LSD) and Rural Communities Rates

Each year the Minister of the Environment and Local Government fixes a rate of tax to be levied on all real property within a local service district or rural community. The rate applicable to non-residential property is one and one-half times the rate on residential property. In addition, a tax of $0.65 per $100 valuation is imposed on all owner-occupied residential property not within a municipality.

Other Rates

On behalf of the Office of the Rentalsman under the Residential Tenancies Act, there is a fee of $0.05 per $100 of assessed value imposed on residential property that is not owner-occupied and is not exempt under the Assessment Act.

On behalf of each Business Improvement Area (BIA) Corporation, in accordance with the Business Improvement Areas Act, the Province levies and collects a business improvement area levy at a rate determined by the BIA Corporations. This rate is on real property that is classified as non-residential and is not to exceed $0.20 per $100 of assessed value.

Tax Relief Programs  ( back to top )

Homeowners:

There are two programs administered by Assessment Services of Service New Brunswick that may be available to the assessed owner of real property who occupies the property as their principal place of residence; namely, the provincial residential property tax credit and the property tax allowance.

• The Provincial Residential Property Tax Credit provides to the assessed owner of real property a prescribed amount against provincial real property taxes on the portion of the property occupied as the principal residence of the assessed owner. If applied, this credit will be reflected on the annual Assessment and Tax Notice issued each year in early March and will be shown as a deduction from the provincial taxes levied. For more information on this program and how to apply, please refer to:

  the Tax Benefit Programs for Homeowners
  Assessment Services, Service New Brunswick

• The Property Tax Allowance of up to $200 is available to the assessed owner of real property qualifying for the Residential Tax Credit if the taxable income of the owner and that of the owner's spouse does not exceed $20,000 in the previous calendar year. For more information on this program and how to apply, please refer to:

  the Tax Benefit Programs for Homeowners
  Assessment Services, Service New Brunswick

Farmers:

The Farm Land Identification Program (FLIP) is administered by the Department of Agriculture, Fisheries and Aquaculture. This program allows owners of farmland to defer portions of real property taxes on eligible (cleared) agricultural land and farm outbuildings. Information on the eligibility criteria relating to the FLIP Program, can be found on the Department of Agriculture, Fisheries and Aquaculture's Web site at www.gnb.ca/afa-apa/20/02/2002001E.HTM. Furthermore, the provincial non-residential rate is $2.25 per $100 of assessed value.

Charitable or Not-For-Profit Organizations

The Assessment Reduction Program, administered by Asessment Services of SNB, may be available to charitable and not-for-profit organizations that own real property and meet the conditions of eligibility. Information relating to the assessment reduction program can be found with the Assessment Services of the Service New Brunswick Web site at www.snb.ca/e/1000/1017_8e.asp.

Billing Cycle and Property Tax Bills (Tax Notice)  ( back to top )

The Department of Finance is annually supplied with the list of municipal, local service districts and rural community rates, which are used to calculate the amount of annual tax to be levied and then notifies taxpayers by way of an Assessment and Tax Notice (usually the first working day of March each year). Although the Real Property Tax Act allows for each Municipality to bill and collect its own municipal tax, all have opted to have the Province collect on its behalf. The Province guarantees 100% of the municipal tax warrant regardless of its rate of collection or changes in assessed valuation throughout the year. The Department of Environment and Local Government work directly with each municipality and ensures payments to the municipalities.

Annual Assessment and Tax Notice

Each year, usually on the first working day of March, this Notice is mailed to the assessed owner of real property as of January 01. This Notice advises the owner of the current valuation, applicable tax rates, taxes for the year, arrears or previous credits carried forward and the balance due. A discounted amount is offered for early payment which is 3% of the current levy up to a maximum of $20. The Notice will show the mailing date of the Notice, the discount date which is the final day for payments to be received to be eligible for the discounted amount and the last payment date before penalty commences on any unpaid current tax.

The Notice is in three (3) parts:

1. the first being the assessment and tax information;
2. the second part is the Notice of Reference of Assessment used by taxpayers to refer (appeal) their assessed valuation to Assessment Services of Service New Brunswick (see Appeal Process).  All referrals must be submitted within 30 days of the date of mailing;
3. the third portion is the payment stub, which should be attached to the payment for accuracy of processing.

Supplementary Assessment and Tax Notices

These Notices are issued on accounts as an amendment to the March Billing as determined by SNB Assessment Services, usually to correct an error on the Annual Assessment and Tax Notice. Supplementary Notices are not issued as a result of a change in ownership through the year. The onus is on the purchaser to inquire as to any balance due on real property acquired. These Notices are issued around the first of each month.

Tax Statements

Tax statements are issued from June to December each year where there has been a change to the account balance for any reason other than a payment, e.g. assessment change, non-negotiable cheque, transfer payments. They are issued to inform the taxpayer of a change, however, they do not change the dates established on the March Notice.

Rebilling

Once a year, usually in September, a tax statement is issued to taxpayers having a debit or credit balance providing the current status of their account.

The following is a description of the Tax Notice (tax bill):  ( back to top )

Property Account Number

A Property Account Number is assigned to each property to identify it for assessment and taxation purposes. It is located in the upper right portion of the Assessment and Tax Notice.

P.I.D. (LRIS)

The initials P.I.D. stand for Parcel Identification Number. This number is assigned to your property to locate it on maps. It is located in the upper right portion of the Notice.

Mailing Date

The Mailing Date reflects the date the Notice is issued.

Balance Due Date

The Balance Due Date indicates the date the current taxes are due and payable. Inclusive in the balance due are the current taxes plus any tax arrears or minus any credits allowed.

Taxation Year

All real property is assessed at its real and true value as of January 1 each year. The taxation year is the calendar year - January to December.

Discount Date

The Discount Date is 45 days from the Mailing Date of the Notice. A discount of 3% of current taxes, to a maximum of $20, is available if the discounted amount shown on the Notice is paid in full on or before this date.

Discount Balance

A Discount Balance is granted provided the discounted amount is paid in full by the discount date shown on the Notice. The discount has already been reflected in the discounted amount.

Penalty Date and Overdue Accounts

The Penalty Date shown on the Notice is the last date current taxes can be paid without a penalty being charged. After that date, the current penalty rate of 1.06 percent per month compounded (13.50% annually), is applied on the balance due.

The Penalty for Overdue Accounts commences the first day of the month following 85 days from the mailing date (annual levy date). If the annual levy is canceled and re-established as of another date, the penalty date will be moved accordingly. Penalty will continue to accrue the first day of each month thereafter until the account has been paid in full.

Any adjustment to tax as a result of an assessment change will automatically adjust any penalty associated with that tax.

Arrears Due

Any unpaid taxes and/or penalty from previous years will show as arrears due. Payments received after the production of the Notices will not be reflected on the Notice but will be credited to your tax account. By calling your local Service New Brunswick Office you may obtain an up-to-date balance.

Credits

It is possible that at the time the Notices were produced there may have been a credit balance from previous year(s) in your tax account. Credits usually occur as a result of an overpayment or as a result of a reduction in assessment after a payment has been received. On occasion, some taxpayers make prepayments towards their next year's taxes.

BIA

On behalf of each Business Improvement Area (BIA) Corporation, in accordance with the Business Improvement Areas Act, the Province levies and collects a business improvement area levy at a rate determined by the BIA Corporations. This rate is on real property that is classified as non-residential and is not to exceed $0.20 per $100 of assessed value.

Residential Tenancy Fee

The Residential Tenancy Fee is a fee on residential premises that are subject to rental income. Certain properties are exempt from this fee, as outlined in the Residential Tenancies Act which is administered by the Office of the Rentalsman. The fee imposed is $0.05/$100 assessment based on the residential portion rented for habitation.

Bottom Portion of Tax Notice

The bottom portion of the Notice is to facilitate ease of payment. This payment stub should be attached to your payment to ensure payment is posted to the correct tax account.

Some Frequently Asked Questions  ( back to top )

I made a payment on my tax account. Why is it not showing on my tax bill?

As the Assessment and Tax Notices must be produced ahead of time in order to be ready for mailing in early March, there is an area on your Notice that indicates the last date transactions were taken into account in preparing your Notice. Payments made after the last transaction date indicated on your Notice would not be included on the Notice, but would be reflected in your account. To obtain an up-to-date balance you should contact your local Service New Brunswick Centre.

Why have my taxes increased from last year?

The reason for an increase in the amount of tax levy from the previous year can be caused by:

1. an increase in the assessed value of the property;
2. an increase in the municipal tax rate, business improvement area rate and/or local service district rate;
3. the elimination of the residential property tax credit and/or the farm land identification deferral;
4. a change in the classification of the property.

What do I do if I did not receive a bill?

For the non-receipt of an Assessment and Tax Notice, inquiries should be directed to the Assessment Services Office of SNB in the area in which the property is located. Taxes are due and payable on the day on which the Notice is mailed. Should a taxpayer not receive their Notice, either a SNB Service Centre or the Department of Finance can provide the required amounts to pay pending the receipt of a copy of the Notice. No exemption from taxation is conferred by reason of non-receipt of the Notice.

Payment Alternatives  ( back to top )

The Department of Finance has a number of agencies around the province that accept property tax payments on its behalf. All money collected under the Real Property Tax Act is payable to the Minister of Finance. The following is a list of agencies that accept property tax payments:

• in person at your nearest Service New Brunswick Centre (call SNB TeleServices at 1-888-762-8600 to find the location closest to you);
• most Canadian financial institutions
• telephone banking;
• computer-based banking;
• automated tellers at financial institutions;
• pre-authorized chequing;
• by mail to: Department of Finance, P.O. Box 3000, Fredericton, N.B. E3B 5G5.

Please Note: taxpayers must have the bottom portion of their Notice (payment stub) when making payments in person.

Referrals and Appeals  ( back to top )

Referrals

The purpose of the middle section of the Assessment and Tax Notice, called the Notice of Reference of Assessment, is to be completed if you are not satisfied with the assessed value of your property. You may refer (first line of appeal) that value by completing the middle portion of the Notice. Please provide the reason(s) why you are dissatisfied with the value, sign, date and return it before the Closing Date for Appeal which is located in the upper right corner of the Notice of Reference. Return to the address indicated on the Notice of Reference.

The closing date for appeal is set at 30 days after the Date of Mailing of the Assessment and Tax Notice. Notices of Reference mailed after that date will not be accepted.

Appeals of Assessment

There are several avenues to pursue if you feel the assessed value of your property is in excess of the real and true value (market value). The first step would be to contact SNB to speak with your assessor. The telephone number and address of the Regional Assessment Services Office, for the area in which the property is located, is found on the Notice of Reference.

If no decision is rendered prior to the expiry date of the discount or the date penalties commence, and you wish to take advantage of the discount or avoid penalties, then the balance due must be paid on or before the applicable date. Any reduction in assessment after full payment has been made will result in a credit balance, which will remain in the account as a prepayment towards next year's taxes unless a written request for a refund is received.

Appeals of Tax

The tax itself cannot be appealed. Only the assessment of the property can be appealed. If the assessed value is reduced as a result of the appeal process, the taxes levied will be adjusted accordingly.

Refunds  ( back to top )

If an adjustment is made to your real property tax account creating a credit balance and you wish to obtain a refund, a written request for a refund is required by the assessed owner or their representative. A form may be filled out at your local Service New Brunswick Centre or a request may be made in writing to the:

Department of Finance
Revenue Administration Branch, Refund Unit
PO Box 3000,
Fredericton, NB
E3B 5G5
Additional information may be obtained by calling 506-453-2685.

Accounts in Arrears  ( back to top )

Payment Arrangements and Pre-authorized Payments

Service New Brunswick Centres will take payment arrangements for current taxes only. Furthermore, the agreement must conclude prior to the next year's taxes being levied.

Any other proposals for payment arrangements must be discussed directly with the Department of Finance, Revenue and Taxation Division. Taxpayers may contact the:

Accounts Receivable Unit
PO Box 3000,
Fredericton, NB
E3B 5G5
or call (506) 453-2685
or fax (506) 444-5773 or email taxinfo@gnb.ca

Although debit cards, and other payment methods are accepted, credit cards are not accepted for this type of payment.

Tax Sales  ( back to top )

In instances where accounts are in arrears, in excess of one year, and no acceptable payment arrangements have been made, the property can be sold by the province to recover the taxes owing. The following steps must be carried out prior to the sale of any property:

Notice of liability to Tax Sale

This notice is issued each year on all accounts with arrears in excess of one year. As an example, as of January 1, 2002, any account that has arrears outstanding for at least the 2001 taxation year will receive this notice.

Notice of Tax Sale

This is the next step under the Real Property Tax Act that must be followed in proceeding to tax sale on a particular real property. It may be issued at any time after two (2) months following the Notice of Liability to Tax Sale if the account remains outstanding.

Personal Service

Anytime after the expiration of one month following the issuance of the Notice of Tax Sale, if the taxes and/or penalties remain due and unpaid, the assessed owner must be served with a notice stating that the real property will be sold in accordance with the Real Property Tax Act and the regulations, if the property is to be prepared for tax sale. This notice is currently delivered by the Sheriff's office.

Advertisement

All properties prepared for tax sale must be advertised prior to the sale. The advertisement must appear at least once in each of two consecutive weeks in a newspaper having general circulation in the area where the property is located and in a regular issue of the Royale Gazette. The advertisement includes the name of the assessed owner, the date, time and place of the tax sale, the property account number, a brief description of the property and the terms of sale.

Tax Sale

Properties are sold by public auction conducted by the Sheriff at the date, time and place as advertised. Subsequent to the advertisement of the tax sale, but prior to the actual tax sale, tax sale proceedings can be halted by payment of all taxes, penalties and costs. Any properties, not "paid-out" prior to the sale or where acceptable payment arrangements have not been made, will be sold. If there is not a successful bid on a property from the general public, a representative from Finance/SNB may bid on behalf of the Province.

Redemption

All properties sold at tax sale are subject to a ninety (90) day redemption period effective from the date of the sale. Anyone can make application within this period to redeem (repurchase) a property sold at the tax sale. Under redemption, the purchaser, whether it is the Province or an individual, is entitled to receive reimbursement of the selling price plus 15% of that amount in addition to any costs incurred that are refundable under the Real Property Tax Act if a property is redeemed. If the monies are paid within the allotted time, the property reverts to the assessed owner at the time of sale and the purchaser is refunded as outlined above.

Tax Deed

If no application to redeem is made, or if an application is made but not finalized, then a Tax Deed will be prepared and executed by the Department of Finance to transfer ownership of the property purchased at the tax sale to the purchaser in fee simple absolute.

For further details related to the tax sale process, please contact (506) 453-2685.

Tax Certificates  ( back to top )

Tax Certificates are legal and binding documents issued by the Department of Finance. Law firms or financial institutions usually request certificates for such purposes as the sale or purchase of real property, refinancing or assurance that taxes have been paid. A certificate reflects the current assessed owner, location and description of the real property, property account number, current levy, balance and date of Certificate. For any inquiries on obtaining tax certificates and the related fees, please contact the Department of Finance at 1-800-348-9211.