The Appeal Process
If you disagree with your assessment, there are several things you can do:
Discussion with Assessor
Before you officially begin the process of requesting a review on your property, it is strongly recommended that you contact the assessor directly to discuss the matter. The assessor will have relevant information with respect to your property and be able to give you an explanation as to how the value was calculated. The telephone number for each assessment office can be found on your property tax bill or at Assessment Office Locations.
Request for Review
This is the first official level of appeal. To submit a Request for Review, either submit one online or simply detach the middle portion of the Property Assessment and Tax Notice , fill it in and mail it to the address shown on the form. Please note that since 2011, a Request for Review can only be requested on the Real Property Assessment (market value), not the Assessment for Taxation (capped value).
On the Request for Review Form, you must provide full, complete and detailed reasons for objecting to the assessment. You must also provide your full name, address (including postal code) and telephone number, and return the form to the Assessment Services Office within 30 days of us sending out the Property Assessment and Tax Notice on March 1st.
When the assessor receives your Request for Review, he or she may contact you to discuss particular valuation issues. Following the review, the assessor will send you a notice of the decision. Enclosed with the decision will be the Notice of Appeal and the information needed, in the case that you wish to move on to the second level of appeal; the Assessment and Planning Appeal Board.
Due to the high volume of Request for Reviews for 2017, property owners can expect a delay in responses from the regional assessment offices. Service New Brunswick anticipates the process to complete the requests for review will extend into late 2017 and early 2018. In order to avoid possible penalties, all bills issued in March should be paid by May 31st. If an adjustment is made to the value of your property a credit to your account will be issued with interest.
Appeal to the Assessment and Planning Appeal Board
This is the second official level of appeal. If you are not satisfied with the decision from the Request for Review, you may appeal to the Assessment and Planning Appeal Board. The appeal must be filed within 21 days of us mailing of the decision from the Request for Review.
The appeal must clearly outline your objections to your assessment, and the reasons why you are submitting this appeal. The Notice of Appeal must be delivered to the Chairman of the Assessment and Planning Appeal Board by registered mail, prepaid courier, personal delivery or by FAX.
The Board may refuse to hear an appeal if the party appealing has failed to provide the information requested under sections 8 and 9 of the Assessment Act.
Once the Board has heard your appeal, it will do one of the following;
Any further appeal can only be made on questions of law to a judge of The Court of Queen's Bench of New Brunswick. Either party has the opportunity to appeal the decision within 60 days of the date of the decision from the Assessment and Planning Appeal Board.