Legislative Assembly of New Brunswick
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An Act to Amend the Assessment Act

Legislature :
Session :
Bill No. :
Member :
Hon. Mr. Mockler
First Reading :
Second Reading :
Committee of the Whole :
Amended :
Third Reading :
Royal Assent :
Download PDF :
Bill 35

Text of Bill :
Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:

1                           Paragraph 4(1)(a) of the Assessment Act, chapter A-14 of the Revised Statutes, 1973, is amended by striking out "that portion of other real property owned by a church or religious order" and substituting "that portion of other real property owned by a religious organization prescribed by regulation, a church or a religious order".

2                           Section 40 of the Act is amended

(a)               in subsection (1) by adding after paragraph (e.31) the following:

(e.32)       prescribing religious organizations for the purposes of paragraph 4(1)(a);

(b)               by adding after subsection (1.22) the following:

40(1.23)       A regulation made under paragraph (1)(e.32) for the purposes of the year 2004 may be retroactive in its operation to January 1, 2004.

3                           This Act shall be deemed to have come into force on January 1, 2004.


Section 1

The existing provision reads as follows:

4(1)                   All real property in New Brunswick is liable to assessment and taxation, subject to the following exemptions from taxation:

(a)               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;

Section 2

(a)               Regulation-making authority is added. The amendment is consequential on the amendment made in section 1 of this amending Act.

(b)               New provision.

Section 3

Commencement provision.


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