How to appeal your property assessment in New Brunswick: the complete guide

Who assesses, and what value is on the notice

Service New Brunswick (SNB) assesses every property in the province, every year. GNB puts it plainly: "Service New Brunswick (SNB) is responsible for assessing all properties in the province." The Department of Finance and Treasury Board sends the tax bill and collects the tax.

The value on the notice is the real and true value, meaning market value: the price the property would likely fetch on the open real estate market. Since 2025, that value is set as of January 1 of the previous year. Section 15 of the Assessment Act says properties are assessed "as of January 1 of the year preceding the year for which the assessment is made". For the 2026 notice, that is the market on January 1, 2025.

The property’s physical state is taken on January 1 of the tax year (s. 15.02). A renovation finished in December 2025 counts in the 2026 notice. Your price evidence should target the market of January 1, 2025. See evidence that works.

What is the deadline?

Section 25(1) of the Act sets the rule: a person may 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". It applies to the annual notice and to an amended notice received during the year.

The clock starts on the mailing date printed on the notice. SNB says the deadline is printed at the bottom of the notice, in the section "Understanding Your Property Assessment Value". In 2026, notices went out on January 19 and the deadline was February 18. A notice opened late leaves you fewer than 30 days. The full calendar is in the appeal deadline.

The steps, in order

A well-prepared request takes a few hours. This order avoids gaps.

• Read the whole notice. Note the assessed value, the value for taxation, the classification, the Property Account Number (PAN) and the deadline.
• Check the property description. Address, description, local government: a wrong fact is easier to fix than a disagreement about the market.
• Look for comparable sales around January 1 of the previous year. SNB invites owners to search sale prices in their area with its online tool.
• Write your reasons. The Act requires "full, complete and detailed reasons for objecting to the assessment" (s. 25(3)), plus your full name, mailing address with postal code and phone number.
• File the request online, with the PAN and Access Key printed on the notice, or by phone at 1-888-762-8600. A representative can act for you with a Letter of Authorization.
• Pay your tax bill anyway by the due date. SNB says that even if a Request for Review has been filed, the full amount on the tax notice is due to avoid penalty.

What it costs

Nothing. SNB says its assessors "will review it free of charge", and the government news release of January 19, 2026 calls the request "free of charge". The only cost is your time, and sometimes an appraisal report if the file is complex.

To know if the effort is worth it, translate the reduction you hope for into tax. The calculation, with the provincial rate and the principal residence credit, is in cost and savings.

What works

SNB says the process is for those who feel their property’s assessed value "does not reflect Real and True Value (market value)". The request should therefore be about market value or an error in the file. The size of your tax bill is not evidence of value.

The most useful items are sales of similar properties close in time to the valuation date, and proof of an error in the property description: floor area, number of rooms, outbuildings, condition. Dated photos and contractor quotes help document a major defect. Details are in evidence that works.

After filing: SNB’s decision, then the Tribunal

SNB calls the Request for Review "the first official level of appeal". The assessor may contact you to confirm details. The Director must then "vacate, confirm or vary the assessment" (s. 25(4)) and mail you the decision, with the Notice of Appeal form.

If you disagree, you have 21 days after the decision is mailed to appeal to the Assessment and Planning Appeal Tribunal (APAT; in French, Tribunal d’appel en matière d’évaluation et d’urbanisme). If the Director has not decided within 90 days of your request being mailed, the 21 days start when those 90 days end (s. 27(2)). The Tribunal is never the first step: a Request for Review must come first. See after you appeal.

The 2026 freeze and the 2027 protection

For 2026, the value for taxation (the value used to calculate tax) of eligible properties is frozen at the 2025 level, with exceptions: construction, major improvements, errors, sales, change of use, omissions, or a decrease in the assessment. SNB says "90% of property owners will see their 2026 value for taxation remain the same as the 2025 value for taxation." The real and true value continued to be assessed, and that is the value you appeal.

For 2027, SNB announces a spike protection mechanism: for eligible properties, "any increase greater than 10 percent is phased in over time". Recent sales, new construction and major improvements are excluded. SNB has not published the length of the phase-in on that page.

The risk to know

The Act gives the Director three outcomes: vacate, confirm or vary. No official New Brunswick page says explicitly that a review can raise the value, and none says the opposite. A request reopens the file: if the assessor finds an unreported addition, it will be taken into account. Prepare the request as if every detail will be checked.

Frequently asked questions