Acts and Regulations

84-210 - General

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Current to 16 June 2023
NEW BRUNSWICK
REGULATION 84-210
under the
Real Property Tax Act
(O.C. 84-712)
Filed August 14, 1984
Under section 26 of the Real Property Tax Act, the Lieutenant-Governor in Council makes the following Regulation:
1This Regulation may be cited as the General Regulation - Real Property Tax Act.
2In this Regulation
“Act” means the Real Property Tax Act.(loi)
3(1)The real property tax roll required to be prepared and maintained under subsection 7(1) of the Act shall contain the following information:
(a) the taxation year for which the assessment is made;
(b) the date that the real property tax notices were mailed;
(c) the tax class;
(d) the taxing authority;
(e) the property account number;
(f) the location and description of the real property assessed;
(g) the name and mailing address of each person in whose name real property is assessed;
(h) the amount of real property assessment;
(i) the amount of any exemption from taxation;
(j) the net real property assessment for taxation;
(k) the assessed value portions;
(l) Repealed: 2014-136
(m) the tax rates; and
(n) the amount of tax.
3(2)The thirty-first day of December of each year is the date fixed for the purposes of subsection 7(2) of the Act.
3(3)Repealed: 2014-136
85-89; 87-28; 93-30; 2004, c.28, s.5; 2007-23; 2008, c.56, s.16; 2010, c.34, s.5; 2012-108; 2012-17; 2013-16; 2014-136; 2019, c.11, s.4
4The Minister shall collect the taxes described in paragraph 6(1)(b) of the Act in accordance with section 12 of the Act.
5(1)Repealed: 2004, c.28, s.5
5(2)Where an amount of the taxes or penalties or both is due and unpaid on the last day, or the last Saturday if the last day is a Sunday, of the calendar month in which the period described in subsection (3) expires, a penalty is payable and is determined by applying a rate of 1.06% per month compounded monthly or 13.5% per year to the amount of unpaid taxes or penalties or both outstanding from time to time.
5(2.1)On or after March 1, 2013, the reference to “a rate of 1.06% per month compounded monthly or 13.5% per year” in subsection (2) shall be read as a reference to “a rate of 0.7591% per month compounded monthly or 9.5% per year”.
5(3)For the purposes of subsections (2) and (4), the period is eighty-five days after the date on which the real property tax notice under subsection 7(2) of the Act is mailed.
5(4)For the purposes of subsection (2), a penalty shall be first imposed on the first day of the calendar month next following the calendar month in which the period described in subsection (3) expires, and thereafter, shall be imposed on the first day of each calendar month.
87-28; 91-11; 91-139; 91-198; 92-99; 92-154; 93-136; 2000-20; 2004, c.28, s.5; 2013-18; 2019, c.11, s.4
6Subject to subsection 10(5) of the Act, where any amount of tax is prepaid, interest at the rate of 1.5% per year shall be allowed on such amount to be calculated on the number of days between the date of prepayment and the due date of taxes for that year on the property in respect of which prepayment was made.
2010-24; 2012-42
7Subject to subsection 10(5) of the Act, a taxpayer may pay the taxes under the Act in installments, but all the provisions of the Act and this Regulation relative to penalties apply.
87-28; 2013-16
7.1(1)An application referred to in subsection 10.1(1) of the Act for a given year shall be made on or before May 31 of that year.
7.1(2)The monthly payments referred to in subsection 10.1(3) of the Act shall be withdrawn from March of the year for which the taxes were imposed to February of the next year, inclusive.
7.1(3)The circumstances for the purposes of paragraph 10.1(6)(d) of the Act are as follows:
(a) there is a transfer or deed of confirmation, rectification or modification;
(b) a person transfers real property to himself or herself for the purpose of consolidation;
(c) a person transfers real property to himself or herself for the purpose of subdividing the property;
(d) easements, rights, liberties or privileges are registered;
(e) the real property is transferred
(i) from an executor or administrator to beneficiaries under a will, or
(ii) from an administrator to heirs under intestacy;
(f) there is a transfer or deed by which joint tenants become tenants in common or tenants in common become joint tenants; and
(g) marital property as defined in the Marital Property Act is transferred by
(i) a married person to his or her spouse,
(ii) a married person to himself or herself and his or her spouse, or
(iii) persons married to each other to one of such persons.
2013-16
8The first day of January of each year is the date fixed for the purposes of subsection 11(2) of the Act.
9(1)Subject to postponement of the sale pursuant to subsection 12(4.1) of the Act, where the Minister proceeds to sell any real property under subsection 12(3) of the Act, he shall
(a) advertise the sale by notice in accordance with the provisions of subsection 12(4) of the Act,
(b) hold, if the amounts to be paid under subsection 12(5) of the Act are not paid as provided for therein, a public auction for the sale of the property at the time and place described in the advertisement and in accordance with this Regulation, and
(c) refuse to receive any bid for less than the amount determined in accordance with paragraph 16(1)(a) of the Act.
9(2)Where no bidders appear at the time and place advertised for the sale, or where the real property to be sold under subsection 12(3) of the Act fails to attract a bid from those present at the auction for the full amount of taxes, penalties and expenses due in respect thereof, the Minister may
(a) bid in at the sale pursuant to section 16 of the Act, or
(b) postpone the sale by
(i) giving notice of a postponement of the sale until a date at least two weeks later;
(ii) again publishing the notice of sale as required by subsection 12(4) of the Act; and
(iii) on that date, again putting the property up for sale at public auction.
10Where, at any public auction held pursuant to section 11, the real property to be sold under subsection 12(3) of the Act attracts a bid from those present at the auction for at least the full amount of the taxes, penalties and expenses due in respect thereof, the Minister may sell the property, and shall deliver to the purchaser of the property a Tax Sale Certificate in Form 1.
11Where the real property sold under subsection 12(3) of the Act is not redeemed in accordance with section 13 of the Act, the Minister shall deliver a Tax Deed to the property in the form prescribed for a Tax Deed under the Standard Forms of Conveyances Act, or a Bill of Sale, in Form 2, to the purchaser, his assigns or legal representatives.
87-73
11.01For the purposes of subsection 12(5) and paragraphs 12(5.6)(a) and (11)(a) of the Act, the costs of the tax sale proceedings include an administrative fee of $125.
2012-46
11.1For the purposes of subsection 12(15) of the Act, the amount of money is two hundred dollars.
91-159
12(1)The fee for a certificate or a facsimile of a certificate under subsection 19(1) of the Act is $25.00.
12(2)Notwithstanding subsection (1), where a request for a certificate under subsection 19(1) of the Act is made using the computer program or other electronic means of the Province, the fee for the certificate is $20.00.
88-78; 93-145; 95-3; 2008-139
12.1For the purposes of subsection 20(2) of the Act, the amount is five thousand dollars.
94-48
13(1)When real property is damaged or destroyed before the mailing of the real property tax notice under section 7 of the Act, within 30 days of the mailing of the notice the person in whose name the real property is assessed and whose property is affected by the damage or destruction may apply to the Minister for a tax adjustment or, where any tax has been paid, for a rebate of the payment or part of the payment.
13(2)Where real property is damaged or destroyed after the mailing of the real property tax notice under section 7 of the Act, the person in whose name the real property is assessed and which is affected by the damage or destruction may apply to the Minister for a tax adjustment or, where any tax has been paid, for a rebate of such payment or part thereof.
13(3)An application for a tax adjustment or rebate under subsection (1) or (2) shall state
(a) the name and address of the applicant;
(b) the description of the real property assessed in the name of the applicant for which an adjustment or rebate is desired;
(c) the amount of payment made prior to the application, if applicable;
(d) the date of damage or destruction; and
(e) the nature and extent of such damage or destruction.
13(4)The Minister shall advise the applicant for a tax adjustment or a rebate under subsection (1) or (2) as to the amount of adjustment or rebate to which he is entitled.
13(5)Any adjustment or rebate of taxes shall be made by the Minister on a proportionate basis having regard to the extent of the damage or destruction caused to the property concerned, and shall be calculated on a monthly basis beginning with the first month following the month in which the property was damaged or destroyed.
87-28; 2019, c.11, s.4
13.1(1)When a mobile home is removed from the Province before the mailing of the real property tax notice under section 7 of the Act, within 30 days after the mailing of the notice the person in whose name the mobile home is assessed may apply to the Minister for an adjustment in the taxes imposed in the year in which the mobile home is removed which are due and payable, or where the taxes or a part of the taxes is paid, a rebate of the payment.
13.1(2)Where a mobile home is removed from the Province after the mailing of the real property tax notice under section 7 of the Act, the person in whose name the mobile home is assessed may apply to the Minister for an adjustment in the taxes imposed in the year in which the mobile home is removed which are due and payable, or where the taxes or a part of the taxes is paid, a rebate of such payment.
13.1(3)An application for an adjustment in taxes or a rebate under subsection (1) or (2) shall state
(a) the name and address of the applicant,
(b) the description of the mobile home assessed in the name of the applicant for which an adjustment in taxes or a rebate is desired,
(c) the amount of payment made before the application, if applicable, and
(d) the date of the removal of the mobile home from the Province.
13.1(4)The Minister shall advise the applicant for an adjustment in taxes or a rebate under subsection (1) or (2) of the amount of adjustment or rebate to which he is entitled.
13.1(5)An adjustment in taxes or a rebate of taxes shall be made by the Minister on a proportionate basis having regard to the date of the removal of the mobile home from the Province and shall be calculated on a monthly basis beginning with the first month following the month in which the mobile home was removed from the Province.
87-28; 2019, c.11, s.4
13.2The rate of interest for the purposes of subsection 21(3) of the Act is 1.5% per year.
2010-24; 2012-42
13.3The rate of interest for the purposes of subsection 21(4) of the Act is 1.5% per year.
2010-24; 2012-42
14Repealed: 84-302
84-302
15Regulation 67-58 under the Real Property Tax Act is repealed.
16This Regulation comes into force on August 15, 1984.
N.B. This Regulation is consolidated to June 16, 2023.