In short · September 28, 2026
As of September 28, 2026, New Brunswick owners appeal their property assessment with a free Request for Review to Service New Brunswick, within 30 days of the mailing date on the notice sent in January (February 18 for the 2026 tax year), then, if needed, before the Assessment and Planning Appeal Tribunal within 21 days of the decision.
The rules at a glance
| Who assesses | Service New Brunswick (Property Assessment Services), province-wide |
|---|---|
| Cycle | Every year |
| Valuation date | January 1 of the previous year; the property’s state and condition is taken on January 1 of the tax year |
| Notices | In January (mailed January 19 in 2026) |
| Deadline to challenge | Request for Review within 30 days of the mailing date on the notice (February 18 in 2026) |
| First step | Request for Review (RfR) to the Director of Assessment, Service New Brunswick, online or at 1-888-762-8600 |
| Appeal | Assessment and Planning Appeal Tribunal (APAT), within 21 days of the decision being mailed (or 21 days after 90 days without a decision) |
| Fees | Request for Review is free; no appeal fee is stated in the Act or on the Tribunal’s page |
| Can the value go up? | The Act lets the Director vacate, confirm or vary the assessment; no official page states explicitly that a review can raise it |
The guides
- How to appeal your property assessment in New Brunswick: the complete guide
A free Request for Review within 30 days, evidence, SNB’s decision, a 21-day appeal to the Tribunal: how to appeal a property assessment in New Brunswick.
- The deadline to appeal your property assessment in New Brunswick
30 days after the notice is mailed for a Request for Review, 21 days for the Tribunal: every property assessment deadline in New Brunswick, with sources.
- Evidence that works for a Request for Review in New Brunswick
Comparable sales as of January 1 of the previous year, description errors, documented defects: the evidence that helps a Request for Review in New Brunswick.
- What an appeal costs in New Brunswick, and what it can save
A free Request for Review, a provincial rate of $0.5617 per $100, the principal residence credit: how to calculate the savings from a lower assessment in NB.
- After a Request for Review: SNB’s decision, the Tribunal and beyond
The Director’s decision, a 21-day appeal to the Assessment and Planning Appeal Tribunal, the hearing, judicial review: what comes next in New Brunswick.
Talk to a professional appraiser in your area
These guides help you understand your assessment and spot a problem. For an income property, a high value or a file headed to the appeal board, a professional appraiser (AACI or CRA) is the right person. Payotte has verified 3 in New Brunswick, one per sector.
Find the verified appraiser in my areaGeneral information based on public sources. This is neither legal advice nor a certified appraisal. A review request can also lead to a higher value.
Frequently asked questions
What is the deadline to appeal a property assessment in New Brunswick?
30 days after the mailing date on the assessment notice (Assessment Act, s. 25(1)). The exact date is printed at the bottom of the notice. For the 2026 tax year, it was February 18.
How much does a Request for Review cost?
Nothing. Service New Brunswick says its assessors "will review it free of charge", and the January 2026 news release says the request is "free of charge".
When are assessment notices mailed?
In January since 2025. In 2026, they were mailed on January 19. The property tax bill follows in March (March 2 in 2026).
What if I disagree with SNB’s decision?
You can appeal to the Assessment and Planning Appeal Tribunal within 21 days of the decision being mailed. The Notice of Appeal form comes with the decision.
Official sources
- Loi sur l'évaluation, LRN-B c. A-14 (laws.gnb.ca)
- Service Nouveau-Brunswick : soumettre une demande de révision
- Service Nouveau-Brunswick : questions fréquentes (date d'évaluation et envoi des avis)
- GNB, communiqué du 19 janvier 2026 : les avis d'évaluation foncière envoyés par la poste
- GNB: How to File an Assessment Appeal, Assessment and Planning Appeal Tribunal
- Service Nouveau-Brunswick : gel de la valeur imposable, questions fréquentes