Property tax allowance

The Property Tax Allowance helps low-income property owners by reducing their property tax burden. Eligible applicants can receive rebates of up to $300 based on their combined taxable income.

To qualify for the Property Tax Allowance, you must meet the following criteria:

• Be the assessed property owner as of January 1 of the application year(s) and when you apply.
• The property must be your primary residence.
• You must be receiving the Residential Property Tax Credit.

The rebate amount is based on your household’s combined taxable income:

If your property taxes are less than the allowance you qualify for, you will not be refunded for the difference.

You will need:

• Property account number (PAN)
• Social insurance number (SIN)
• Household income information from last years tax return(s). For example, if you want to apply for the 2026 allowance, you must provide your household income from 2025.

Your property account number (PAN) can be found on your property assessment notice and property tax bill. You can also look it up on the Property Assessment Online website. 

You can apply for the Property Tax Allowance online, by mail, or in person at any Service New Brunswick location.

You can apply for the allowance for the current year and for the past three (3) years, provided you are eligible and have not already received it.

Your application will be reviewed, and you will be notified if you are eligible to receive the property tax allowance.

Apply for the Property Tax Allowance online:

Send your completed application form (PDF 212 KB) form to Service New Brunswick:

SNB Accounts Payable
c/o Property Tax Allowance
PO Box 6000
Fredericton, NB   E3B 5H1

You can apply in person at any Service New Brunswick location.