Evidence that works for a Request for Review in New Brunswick

What SNB looks at

SNB says the Request for Review process "is for those who feel their property’s assessed value does not reflect Real and True Value (market value)". It defines market value as the price a property would likely sell for on the open real estate market. Your request should answer one question: what would this property have sold for on the valuation date?

The Act adds a form requirement. Section 25(3) asks for "full, complete and detailed reasons for objecting to the assessment". A line like "it is too high" is not enough. Each reason should point to a piece of evidence.

The right date for your comparable sales

The 2026 notice reflects value as of January 1, 2025 (Act, s. 15; SNB). A sale in the fall of 2025 describes a different market. Look first for sales close to January 1, 2025, then, if there are too few, sales a little further away with an explanation of the gap.

The property’s condition is taken on January 1 of the tax year (s. 15.02). A roof that leaked on January 1, 2026 counts for the 2026 notice, even though the reference market is 2025.

The most useful evidence

From the simplest to the most demanding:

• A description error. Floor area, number of storeys, finished basement or not, garage, outbuildings. A plan, a survey certificate or photos often settle it.
• Comparable sales. Three to five sales of properties similar in type, size, age and area, with address, date and price. SNB invites owners to search sale prices in their area with its online tool.
• A major defect. Foundation, water infiltration, mould. Dated photos, an inspection report and contractor quotes show the effect on price.
• Your own purchase. A recent arm’s-length purchase close to the valuation date is strong market data.
• An accredited appraiser’s report. Useful for an unusual property, an income property or a file headed to the Tribunal.

What carries little weight

The size of your tax bill is not evidence of value. Tax increases also depend on rates set by your local government, which a Request for Review does not touch. Likewise, an unaccepted offer, a listing at an asking price or a neighbour’s opinion do not say what a property actually sold for.

The 2026 freeze changes nothing about evidence. It applies to the value for taxation, not to the real and true value, which SNB continued to assess.

Before the Tribunal

If the file goes to the Assessment and Planning Appeal Tribunal, the Act lets the Tribunal "allow evidence to be given by affidavit, documents, written statements or reports" (s. 32(2)). It can require you to file in advance the documents you plan to rely on (s. 32(6)).

The Tribunal’s page says documentation from both parties must be sent to it "within 15 days of the hearing date". Aim to send yours no later than 15 days before the hearing. What follows is in after you appeal.

Frequently asked questions