The Appeal Process

Since 2011 for owner occupied properties, you’ll notice two values on your tax bill: Real Property Assessment (market value) and the Assessment for Taxation (capped value used for calculating your tax). Appeals can only be made on the Real Property Assessment (market value) of your property.

If you disagree with your assessment, there are several things you can do:

  1. Discussion with Assessor: You should first contact your regional assessment office [link] and speak to the assessor that assessed your property. Contact information can be found on your Property Assessment and Tax Notice.
  2. Request for Review: If you’re still unsure about the fairness of your assessment, you can then formally request a review. This must be done within 30 days of us mailing the Property Assessment and Tax Notice on March 1st. To request a review, simply tear off the middle portion of your Notice, called “Request for Review of Assessment”, fill it in and mail it back to us at the address on the form. We will mail you our decision. Please note that you can only request a review on the market value of your property – not the capped value.
  3. Appeal: If you disagree with our decision on your “Request for Review of Assessment”, you can appeal to the Assessment and Planning Appeal Board. This must be done within 21 days of us mailing you the decision. Information on how to appeal will be included with the decision we send you.
Before you Request a Review:
  • Ask yourself, "Is the value of my property reasonable? Would I be able to sell my property for the assessed value? Would I be prepared to sell my property for less than the assessed value?"
  • Discuss any of your valuation concerns with the regional Assessor by contacting the appropriate Regional Assessment Office or by referring to the regional office phone number located on your Assessment and Tax Notice

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.

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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 in 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.

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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;

  1. dismiss it
  2. accept it

  1. to vacate the assessment, or
  2. make specific changes to your assessment
  3. refer the assessment back to the Director of Assessment for reassessment according to the recommendations of the Board.

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.

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