The deadline to appeal your property assessment in New Brunswick

The rule: 30 days after the notice is mailed

Section 25(1) of the Assessment Act gives 30 days to request a review, "if the request is made within 30 days after the real property assessment notice or the amended real property assessment notice is mailed". The rule covers the annual notice and an amended notice sent during the year.

SNB repeats it on its filing page: "Your Request for Review (RfR) must be submitted within 30 days of the mailing date on your Property Assessment Notice." The exact deadline is printed at the bottom of the notice, in the section "Understanding Your Property Assessment Value".

The count starts on the mailing date. If the notice arrives five days later and sits on the counter for two weeks, you have about ten days left. The safest habit is to write down the deadline the day the notice arrives.

The yearly calendar

The calendar changed in 2025. SNB’s FAQ says: "Property owners now receive assessment notices in January." Notices are no longer mailed in October, and tax bills are still mailed in March. In 2026, the government news release announced tax bills mailed on March 2.

The practical effect: the appeal window closes in February, before the tax bill arrives. If you wait for the bill to react, the deadline will have passed. For the 2027 tax year, SNB had not yet published the mailing date as of September 28, 2026; the announced calendar remains January.

After the decision: 21 days for the Tribunal

The Director of Assessment mails you the decision, with the Notice of Appeal form. To go further, s. 27(2) gives 21 days after that decision is mailed to appeal to the Assessment and Planning Appeal Tribunal.

If the Director has not notified you of a decision within 90 days after your request was mailed, you can appeal "within twenty-one days after the expiration of such period". This protects owners against a review that drags on. The Tribunal’s page sums it up: the form "must be submitted to the APAT within 21 days of the mailing of SNB's decision letter".

If you missed the deadline

The Act provides no extension for the annual Request for Review. Without a Request for Review, there is no appeal to the Tribunal: s. 27(1) reserves the appeal to a person who first made a Request for Review.

Two paths remain. If you receive an amended notice during the year, a new 30-day window opens for that notice. And next year, a new notice sets a new value, with its own deadline. Prepare your evidence ahead of that next notice. The steps are in the complete guide.

Frequently asked questions