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Assessment Services - Assessment and Tax Notice

  1. What is a Property Account Number?
  2. What is a P.I.D.?
  3. What does Residential and Non-Residential Assessed Values mean?
  4. What is the Mailing Date of this Tax Notice?
  5. What does the Discount Date mean?
  6. What does the Penalty Date mean?
  7. Why are there arrears and/or penalties on my Notice?
  8. Why is there a credit on my Notice?
  9. How do I know if I have received the Provincial Residential Tax Credit?
  10. How do I know if my property received a deferral under the Farm Land Identification Program?
  11. Why am I charged Provincial Tax as well as Municipal Tax?
  12. Why do I pay a Provincial Cost of Assessment?
  13. Why do I pay a Residential Tenancy Administration Fee?
  14. What does the Balance Due Date mean?
  15. What does the Discounted Balance mean?
  16. What is the purpose of the middle section of the Assessment and Tax Notice called the Notice of Reference of Assessment?
  17. If I want to speak with the Assessor, where do I call?
  18. What does the Closing Date for Appeal mean?
  19. What is the purpose of the bottom section of the Assessment and Tax Notice?
Contact us at: snb@snb.ca

  1. What is a Property Account Number?

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

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  2. What is a P.I.D.?

    A Parcel Identification Number is assigned to your property to locate it on maps. It is located in the Upper Right portion of the Assessment and Tax Notice by the initials P.I.D.

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  3. What does Residential and Non-Residential Assessed Values mean?

    All real property in New Brunswick is classified either Residential or Non-Residential. Residential property depending on its use on January 1st of the taxation year. The provincial rate of tax as well as the municipal rate of tax are one and one-half times the residential rate on all real property classified as non-residential.

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  4. What is the Mailing Date of this Tax Notice?

    The Mailing Date of the Notice is the date the bill is issued. Taxes are due and payable on this date.

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  5. What does the Discount Date mean?

    The Discount Date is 45 days from the Mailing Date of the Notice. A discount of 3% to a maximum of $20 is available if full payment is received on or before this date.

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  6. What does the Penalty Date mean?

    The Penalty Date is the last day of the calendar month that follows the period of 85 days after the Mailing Date of the Notice. After that date penalty is calculated at a rate of 1.06 per cent per month compounded monthly on the amount of unpaid taxes or penalties or both.

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  7. Why are there arrears and/or penalties on my Notice?

    A transaction that has occurred on your account since the Notice was printed, either a payment or a debit, will not be reflected on the Notice. Dept. of Finance

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  8. Why is there a credit on my Notice?

    A credit will appear on your Notice if an overpayment was made. The credit will be applied as a payment on the current year levy. If the credit results in more than the current year levy, it may be refunded to you by requesting the refund in writing to the Revenue Division, Department of Finance. The overpayment could be the result of a reduction in the assessed value, a classification change or application of the residential tax credit. Dept. of Finance

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  9. How do I know if I have received the Provincial Residential Tax Credit?

    The Provincial Residential Tax Credit is reflected on the left side of the Tax Notice under the section Provincial Tax. The amount of the Tax Credit is deducted from the provincial tax.

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  10. How do I know if my property received a deferral under the Farm Land Identification Program?

    A deferral under the Farm Land Identification Program is reflected on the left side of the Tax Notice under each section Municipal/LSD Tax and Provincial Tax. The amount of the deferral is deducted from the Total Real Property Tax Levy.

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  11. Why am I charged Provincial Tax as well as Municipal Tax?

    The Real Property Tax Act provides the authority to levy taxes. The provincial rate of tax is set at $1.50 per $100 of assessed value on real property that is classified as residential and $2.25 per $100 of assessed value on real property that is classified as non-residential.

    The municipal rate of tax is determined on a yearly basis by each individual municipality and local service district during the annual budget process. It is based on the amount of revenue required by the municipality or local service district to provide services to the residents. The municipal rate for property classified as non-residential is one and one-half times the rate set for property classified as residential.

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  12. Why do I pay a Provincial Cost of Assessment?

    The Provincial Cost of Assessment is legislated under the Real Property Tax Act at 2 cents per $100 of assessed value. The levy is collected by the Province to fund the assessment function that is provided by Service New Brunswick.

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  13. Why do I pay a Residential Tenancy Administration Fee?

    The Residential Tenancy Fee is a levy of 5 cents per $100 of assessed value on real property classified as residential that does not receive the residential tax credit or that has not been exempted from the levy under the Residential Tenancies Act. The fee is collected on behalf of the Office of the Rentalsman who administers the Residential Tenancies Act. Department of Justice

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  14. What does the Balance Due Date mean?

    Taxes are due and payable when the Assessment and Tax Notice is mailed. The Balance Due Date is the same date as the Date of Mailing of the Notice.

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  15. What does the Discounted Balance mean?

    The Discounted Balance is the amount of the tax levy minus a discount legislated under the Real Property Tax Act on or before the Discount Date.

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  16. What is the purpose of the middle section of the Assessment and Tax Notice called the Notice of Reference of Assessment?

    If you are not satisfied with the assessed value of your property, you may appeal that value by completing the middle portion of the Notice called the Notice of Reference of Assessment. 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 to the address indicated on the Notice.

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  17. If I want to speak with the Assessor, where do I call?

    The telephone number and address of the Regional Assessment Services Office for the area in which the property is located is found on the left side of the Notice of Reference.

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  18. What does the Closing Date for Appeal mean?

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

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  19. What is the purpose of the bottom section of the Assessment and Tax Notice?

    The bottom portion of the Assessment and Tax Notice must be returned to the Department of Finance with your payment to ensure the payment is credited to the correct account. It will also serve as your receipt if you make your payment in person.

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Check these links for more Assessment Services information

Assessment Services - Mandate / Main
Assessment Services - History
Assessment F.A.Q.
Appeal Process
Tax Benefit Programs
Legislation
Assessment & Tax Notices
Related Links

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