New Brunswick Property Tax Rates
How New Brunswick's assessment and property-tax system works, the local tax calendar, and how rates are structured. City-level rates for New Brunswick are being added to the database.
Assessment basis
Per $100
rate per $100 of value
Province
New Brunswick
Canadian province
City rates
Coming soon
municipalities being added
How property tax works in New Brunswick
New Brunswick quotes rates per $100 of assessed value and runs a two-tier system: owner-occupied homes pay only the municipal rate, while non-owner-occupied residential and all non-residential property also pay a provincial rate. Residential and commercial rates are linked by a legislated ratio cap. Rates are shown here as mill-equivalents (per $100 times 10).
Service New Brunswick assesses every property each year at real and true value and mails notices in October. Provincial rates are legislated under the Real Property Tax Act; each local government sets its own municipal rate. Owner-occupied homes pay only the municipal rate, while other property also pays a provincial rate. Your annual tax is roughly assessed value ÷ 100 × the rate per $100. On MillRate.ca that rate is shown as a mill-equivalent (the per-$100 rate × 10), so you can also use assessed value × mill-equivalent ÷ 1,000 in the
True Cost Calculator.
New Brunswick property tax rates by city
We're adding New Brunswick municipal rates (rates per $100 of assessed value (shown here as mill-equivalents)). In the meantime you can estimate any property with the True Cost Calculator using your municipality's published rate.
Major New Brunswick municipalities are being added to MillRate.ca. Check back soon, or use the
True Cost Calculator and review the
Key Dates below.
New Brunswick key dates
Assessment and payment timing follows this general pattern in New Brunswick.
| When | What happens |
|---|
| October | Assessment notices mailed — Service New Brunswick mails the annual property assessment notice for the coming tax year. |
| ~30 days after notice | Request for review deadline — You generally have about 30 days from the assessment notice to file a Request for Review with Service New Brunswick. |
| Spring | Tax bills issued — Combined municipal and, where applicable, provincial property tax bills are issued in the spring. |
| Late May | Payment due — Taxes are commonly due by the end of May; paying early can earn a small provincial discount. |
See the full breakdown on the Key Dates page.
New Brunswick property tax FAQ
How does property tax work in New Brunswick?
New Brunswick quotes rates per $100 of assessed value and runs a two-tier system: owner-occupied homes pay only the municipal rate, while non-owner-occupied residential and all non-residential property also pay a provincial rate. Residential and commercial rates are linked by a legislated ratio cap. Rates are shown here as mill-equivalents (per $100 times 10).
How are properties assessed in New Brunswick?
Service New Brunswick assesses every property each year at real and true value and mails notices in October. Provincial rates are legislated under the Real Property Tax Act; each local government sets its own municipal rate. Owner-occupied homes pay only the municipal rate, while other property also pays a provincial rate.
When are New Brunswick property taxes due?
New Brunswick property taxes are billed in the spring, with the municipal rate on owner-occupied homes and an added provincial rate on other property. Exact dates are printed on your assessment or tax notice.
Does New Brunswick use mill rates?
No. New Brunswick quotes rates per $100 of assessed value. For easy comparison with other provinces, MillRate.ca converts them to mill-equivalents by multiplying by 10, so a rate of $1.50 per $100 shows as 15.0 mills.
MillRate.ca aggregates publicly available municipal property tax rates for information only and is not affiliated with any municipality or assessment authority. New Brunswick city rates are being added; always verify current rates with the relevant municipality or assessment authority before making financial decisions.