Government of New Brunswick

Overview

The introduction of the program of "Equal Opportunity" in New Brunswick in 1967 saw the province take over responsibility for health, education, social services, and the administration of justice to ensure equal accessibility to these services for all residents of the province. Since that time, the province has shared the property tax field with municipalities. Service New Brunswick is responsible for annually assessing the value of all real property within the province for tax purposes. This department is responsible for the billing and collection of all real property taxes levied, including those levied by municipalities. Through the Assessment Act and the Real Property Tax Act the Province introduced a centralized assessment and collection system for real property taxation (Provincial, Municipal, Local Service Districts and Rural Communities).

Tax Certificates are legal and binding documents issued by this department in accordance with the Real Property Tax Act and Regulation. A certificate reflects the current assessed owner, location and description of the real property, property account number, current levy, if a tax sale has occurred within the last 30 days, account balance and the issuance date of the certificate.

Eligibility

Any person may request a real property tax certificate if the tax account number is provided and the fee accompanies the request.

Description

The primary benefit of this certificate is that it discloses the amount of any property tax lien that is attached to the property. In all cases, the certificate request must contain a valid eight-digit property account number for the property in question. Requests may be made online, received in person at a local Service New Brunswick Centre, or in the mail to Finance and Treasury Board, Accounts Receivable Unit, P.O. Box 3000, Fredericton, N.B., E3B 5G5.

See Tax Certificates under Related Links.

Fees

Unless otherwise specified, Fees exclude the harmonized sales tax (HST).

Fee DescriptionRate in $Effective Date
YYYY-MM-DD
Online requests20.002008-11-28
Requests in person or by mail25.002008-11-28
Contact Information Email Location
Fredericton