What an appeal costs in New Brunswick, and what it can save

The fees

A Request for Review costs nothing. SNB says its assessors "will review it free of charge". The January 19, 2026 news release confirms a request "free of charge", online or at 1-888-762-8600.

For an appeal to the Assessment and Planning Appeal Tribunal, neither the Assessment Act nor the Tribunal’s page states a fee. Check the Notice of Appeal form that comes with SNB’s decision before filing it.

How the tax is calculated

Property tax is calculated per $100 of value for taxation, by adding a local rate and a provincial rate. GNB says: "The provincial tax rate is $0.5617 per $100 of assessed value." Local governments set their own rates; in some rural districts, the Minister of Environment and Local Government sets them.

If you live in your home as your principal residence, you automatically qualify for the Residential Property Tax Credit. GNB says it "reduces the provincial tax rate to $0 on the first 0.5 hectares of land around your home". For a cottage, a rental or a secondary residence, the provincial rate is added to the local rate.

What matters for tax is the value for taxation on the notice, which can be lower than the real and true value. In 2026, it was frozen at the 2025 level for eligible properties. A decrease in the assessment is one of the exceptions to the freeze, so it carries through.

A worked example, fictional

Fictional example, replace with your own figures: an owner-occupied house assessed at $300,000. The Request for Review lowers the value for taxation by $15,000. In this example, the local rate is $1.50 per $100.

Annual savings: 15,000 ÷ 100 × 1.50 = $225. The provincial rate does not apply, thanks to the principal residence credit. If the same property were rented out, the $0.5617 provincial rate would be added: 15,000 ÷ 100 × (1.50 + 0.5617) = about $309.

The $1.50 rate is invented for the example. Use the one on your tax bill.

A reduction applies to one year

Assessment is annual. The Director’s decision takes effect from January 1 of the year concerned (Act, s. 25(6)). The next year, SNB sends a new notice with a new value. A reduction does not carry forward automatically: if the error comes back, you will need to raise it again.

That is a reason to fix description errors first. A corrected fact stays in the file for later assessments, while a disagreement about the market plays out again each year.

The costs people forget

• Your time: finding comparable sales and building the file takes a few hours.
• An accredited appraiser’s report, useful for an unusual property or before the Tribunal. See how much a home appraisal costs.
• Tax owed during the review: the bill remains due in full by the date shown.

Frequently asked questions