Acts and Regulations

98-47 - Assessment Reduction

Full text
Current to 1 January 2024
NEW BRUNSWICK
REGULATION 98-47
under the
Assessment Act
(O.C. 98-364)
Filed June 15, 1998
Under section 40 of the Assessment Act, the Lieutenant-Governor in Council makes the following Regulation:
1This Regulation may be cited as the Assessment Reduction Regulation - Assessment Act.
2The following definitions apply in this Regulation.
“Act” means the Assessment Act.(Loi)
“tax arrears” means tax arrears as defined in section 1 of the Real Property Tax Act.(arriérés d’impôts)
2014-24
3Conditions of eligibility for the purposes of paragraphs 7.1(4)(a) to (d) of the Act are:
(a) the primary activities sponsored or hosted on the real property, or portion of the real property, provide services to the community and one or more of the following benefits:
(i) relief of poverty;
(ii) services to youth;
(iii) services to the elderly; or
(iv) services to the disabled or disadvantaged; and
(b) the primary activities sponsored or hosted on the real property, or portion of the real property, are funded to a considerable extent by donations and volunteer efforts.
4(1)A charitable organization is prescribed as an applicant for the purposes of paragraph 7.1(4)(a) of the Act.
4(2)In addition to the conditions of eligibility under section 3, a condition of eligibility for the purposes of paragraph 7.1(4)(a) of the Act is that the real property, or a portion of the real property, is owned by, or assessed under subsection 14(8) of the Act in the name of, and occupied by a charitable organization that is organized and conducted solely for charitable or benevolent purposes, including without limiting the generality of the foregoing, organizations such as food and clothing banks, the Fredericton Anti-Poverty Organization Inc., transition houses, the New Brunswick Women’s Institute/Institut féminin francophone du Nouveau-Brunswick with respect to real property that is a hall, Scouts Canada, the Girl Guides of Canada, the Boys and Girl’s Club of New Brunswick Inc., the Big Brothers - Big Sisters Association, the Canadian Red Cross, the Canadian National Institute for the Blind, the St. John Ambulance, the Royal Canadian Legion, organizations providing shelter for animals, organizations providing camps for disabled children, the John Howard Society of New Brunswick Inc., organizations that provide shelter for families of hospital patients, drug and alcohol rehabilitation centres and crisis centres.
2014-24
5(1)A charitable organization, a not-for-profit organization and a local government are prescribed as applicants for the purposes of paragraph 7.1(4)(b) of the Act.
5(2)In addition to the conditions of eligibility under section 3, conditions of eligibility for the purposes of paragraph 7.1(4)(b) of the Act are:
(a) the real property, or a portion of the real property, is owned and occupied by a local government and is a recreational facility in a civic centre or an aquatic centre;
(b) the real property, or a portion of the real property, is owned by, or assessed under subsection 14(8) of the Act in the name of, and occupied by a charitable organization or not-for-profit organization and is a community hall, recreational centre or aquatic centre; or
(c) the real property, or a portion of the real property, is owned by, or assessed under subsection 14(8) of the Act in the name of, and occupied by a charitable organization or a not-for-profit organization that is organized and conducted primarily for charitable or benevolent purposes and the provision of services at subsidized rates to youth, the elderly, the disabled or disadvantaged or the community, including, without limiting the generality of the foregoing, organizations such as the YMCA, St. Patrick’s Family Centre, fraternal societies, group homes for the disabled and service clubs.
2005-87; 2017, c.20, s.7
6(1)A charitable organization and a not-for-profit organization are prescribed as applicants for the purposes of paragraph 7.1(4)(c) of the Act.
6(2)In addition to the conditions of eligibility under section 3, a condition of eligibility for the purposes of paragraph 7.1(4)(c) of the Act is that the real property, or a portion of the real property, is owned by, or assessed under subsection 14(8) of the Act in the name of, and occupied by a charitable organization or a not-for-profit organization that is organized for charitable or benevolent purposes and provides services to youth, the elderly, the disabled or disadvantaged or the community but these services represent a smaller portion of the overall activities of the organization than the services under section 4 or 5, including, without limitation, an organization that is a curling club if there are no tax arrears on the real property or the portion of the real property for the 2013 taxation year.
2014-24
7(1)A charitable organization and a not-for-profit organization are prescribed as applicants for the purposes of paragraph 7.1(4)(d) of the Act.
7(2)In addition to the conditions of eligibility under section 3, a condition of eligibility for the purposes of paragraph 7.1(4)(d) of the Act is that the real property, or a portion of the real property, is owned by, or assessed under subsection 14(8) of the Act in the name of, and occupied by a charitable organization or not-for-profit organization that does not restrict benefits to members of the organization or to persons paying on a fee for service basis.
8September 30 is prescribed as the date for the purposes of subsections 7.1(2) and 7.2(2) of the Act.
9This Regulation shall be deemed to have come into force on January 1, 1998.
N.B. This Regulation is consolidated to January 1, 2018.