Acts and Regulations

A-14 - Assessment Act

Section 4
Disposition versions

Full text
Exemptions
4(1)All real property in New Brunswick is liable to assessment and taxation, subject to the following exemptions from taxation:
(a) real property owned by a church for use as a residence for priests, ministers, rabbis or commissioners and staff officers of the Salvation Army and that portion of other real property owned by a religious organization prescribed by regulation, a church or a religious order and used solely for religious, educational or charitable purposes, including burying grounds and church halls from which only revenue for church purposes is derived;
(b) real property of cemetery companies not organized, incorporated or operated for profit;
(c) Repealed: 1983, c.12, s.3
(d) that portion of real property owned and occupied by
(i) literary and historical societies, or
(ii) institutions and associations formed and operated for the advancement of science or art within the Province;
(e) Repealed: 1986, c.13, s.2
(f) subject to the approval of the Director, real property or any portion of real property owned and occupied by an agricultural society or an agricultural fair association that is to be used primarily for exhibition purposes in a particular year if the Minister of Agriculture, Aquaculture and Fisheries determines for the year immediately preceding the particular year that the society or association complied with the criteria prescribed by regulation, but not including real property or any portion of real property that the Director determines is used for commercial purposes or that the Director determines is residential property referred to in paragraphs (a) to (f) of the definition “residential property”;
(g) Repealed: 1986, c.13, s.2
(h) that portion of real property occupied by rural voluntary fire associations;
(h.1) land and a building, or that portion of land and a building, that is an arena containing an ice rink used for such sports as hockey and figure skating, but a curling club is not exempt from taxation under this paragraph;
(i) real property that is a provincial park as defined under the Parks Act in respect of which the Minister of Natural Resources and Energy Development has entered into an agreement with a local government under paragraph 5(1)(b) of the Parks Act;
(j) runways, paving and fencing on airport land, other than heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length;
(k) real property situated at fishing harbours prescribed by regulation, including land, buildings, water lots and wharfage used for the operation of the fishing harbour, but not including real property, or any portion of real property, that is used for the purposes of processing or manufacturing or that is used for commercial purposes not vital to the operation of the fishing harbour such as hotels, restaurants and service centres;
(l) real property owned by a university funded under the Maritime Provinces Higher Education Commission Act and listed in Schedule B, but not including real property or any portion of real property that the Director determines is used for commercial purposes in accordance with any criteria that may be prescribed by regulation;
(m) real property that is a public library as defined in section 1 of the New Brunswick Public Libraries Act if
(i) the public library is part of the public library system as defined in section 1 of the New Brunswick Public Libraries Act, or
(ii) the public library is prescribed by regulation; and
(n) real property or portions of real property occupied by a public transit system prescribed by regulation that is operated by or on behalf of one or more local governments primarily within the territorial limits of the local government or local governments.
4(2)Paragraph (1)(a) does not apply to
(a) real property rented or leased to a church or religious organization by any person other than another church or religious organization,
(b) real property rented or leased by a church or religious organization to any person other than another church or religious organization, or
(c) real property that is used for commercial purposes for the greater part of the time that it is in use.
4(3)Where real property is acquired for the purpose of a cemetery or burying ground but is not immediately required for such purpose, it is not exempt from taxation under paragraph (1)(b) until it has been actually and bona fide required and used for the interment of the dead.
4(3.1)Repealed: 1986, c.13, s.2
4(4)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on crude oil storage tanks connected with an oil refinery or on pipe lines connecting such tanks to the refinery when such crude oil storage tanks or pipe lines are used solely for supplying crude oil to the oil refinery for the sole purpose of manufacturing or producing petroleum products.
4(5)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure, including the roadway, bed and trackage, but not including buildings, that does not exceed 30.48 metres in width, if it is owned and used by an active railway company for the movement of people or commodities.
4(6)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure that is in excess of 30.48 metres in width, if it is required for the purposes of drainage, embankments or shoulders, or because the infrastructure is parallel to a waterway, and it otherwise complies with the requirements in subsection (5).
4(7)Subsection (6) does not apply where the portion in excess of 30.48 metres in width is located in a marshalling yard area.
4(8)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on any land situated at major cargo ports as prescribed by regulation, including wharfage, paving, fencing, water lots and buildings on such land, if the land is used in the long-shore industry within an operating infrastructure for the purpose of loading or discharging seagoing commercial cargo, but not including any land and buildings on such land used for the purposes of processing, manufacturing or power generation.
4(9)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of airport land that is not exempt from taxation under paragraph (1)(j), including site improvements and buildings or portions of buildings on such land that facilitate the movement of passengers or cargo, but not including heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length.
4(10)The Director’s decision to approve or to refuse to approve an exemption under paragraph (1)(f) is final and may not be questioned or reviewed in any court.
4(11)Sections 25, 27, 28 and 37 do not apply to the Director’s decision to approve or to refuse to approve an exemption under paragraph (1)(f).
4(12)The Director’s determination under paragraph (1)(f) that real property or any portion of real property is used for commercial purposes or is residential property referred to in paragraphs (a) to (f) of the definition “residential property” is final and may not be questioned or reviewed in any court.
4(13)Sections 25, 27, 28 and 37 do not apply to a determination of the Director under paragraph (1)(f).
1965-66, c.110, s.4; 1967, c.25, s.3; 1968, c.15, s.2; 1969, c.22, s.2, 3, 4; 1970, c.8, s.2; 1971, c.16, s.2; 1973, c.18, s.1; 1974, c.2 (Supp.), s.1; 1975, c.8, s.1; 1978, c.6, s.1; 1979, c.5, s.1; 1980, c.6, s.2; 1982, c.6, s.1; 1983, c.12, s.3; 1986, c.13, s.2; 1994, c.38, s.1; 1997, c.4, s.2; 1997, c.67, s.1; 1998, c.11, s.1; 1999, c.10, s.1; 2000, c.56, s.1; 2003, c.32, s.1; 2004, c.13, s.1; 2004, c.20, s.7; 2005, c.7, s.3; 2011, c.20, s.8; 2012, c.43, s.1; 2016, c.37, s.17; 2017, c.20, s.5; 2017, c.55, s.3; 2019, c.2, s.18; 2019, c.29, s.163; 2020, c.21, s.1
Exemptions
4(1)All real property in New Brunswick is liable to assessment and taxation, subject to the following exemptions from taxation:
(a) real property owned by a church for use as a residence for priests, ministers, rabbis or commissioners and staff officers of the Salvation Army and that portion of other real property owned by a religious organization prescribed by regulation, a church or a religious order and used solely for religious, educational or charitable purposes, including burying grounds and church halls from which only revenue for church purposes is derived;
(b) real property of cemetery companies not organized, incorporated or operated for profit;
(c) Repealed: 1983, c.12, s.3
(d) that portion of real property owned and occupied by
(i) literary and historical societies, or
(ii) institutions and associations formed and operated for the advancement of science or art within the Province;
(e) Repealed: 1986, c.13, s.2
(f) subject to the approval of the Director, real property or any portion of real property owned and occupied by an agricultural society or an agricultural fair association that is to be used primarily for exhibition purposes in a particular year if the Minister of Agriculture, Aquaculture and Fisheries determines for the year immediately preceding the particular year that the society or association complied with the criteria prescribed by regulation, but not including real property or any portion of real property that the Director determines is used for commercial purposes or that the Director determines is residential property referred to in paragraphs (a) to (f) of the definition “residential property”;
(g) Repealed: 1986, c.13, s.2
(h) that portion of real property occupied by rural voluntary fire associations;
(h.1) land and a building, or that portion of land and a building, that is an arena containing an ice rink used for such sports as hockey and figure skating, but a curling club is not exempt from taxation under this paragraph;
(i) real property that is a provincial park as defined under the Parks Act in respect of which the Minister of Natural Resources and Energy Development has entered into an agreement with a local government under paragraph 5(1)(b) of the Parks Act;
(j) runways, paving and fencing on airport land, other than heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length;
(k) real property situated at fishing harbours prescribed by regulation, including land, buildings, water lots and wharfage used for the operation of the fishing harbour, but not including real property, or any portion of real property, that is used for the purposes of processing or manufacturing or that is used for commercial purposes not vital to the operation of the fishing harbour such as hotels, restaurants and service centres;
(l) real property owned by a university funded under the Maritime Provinces Higher Education Commission Act and listed in Schedule B, but not including real property or any portion of real property that the Director determines is used for commercial purposes in accordance with any criteria that may be prescribed by regulation; and
(m) real property that is a public library as defined in section 1 of the New Brunswick Public Libraries Act if
(i) the public library is part of the public library system as defined in section 1 of the New Brunswick Public Libraries Act, or
(ii) the public library is prescribed by regulation.
4(2)Paragraph (1)(a) does not apply to
(a) real property rented or leased to a church or religious organization by any person other than another church or religious organization,
(b) real property rented or leased by a church or religious organization to any person other than another church or religious organization, or
(c) real property that is used for commercial purposes for the greater part of the time that it is in use.
4(3)Where real property is acquired for the purpose of a cemetery or burying ground but is not immediately required for such purpose, it is not exempt from taxation under paragraph (1)(b) until it has been actually and bona fide required and used for the interment of the dead.
4(3.1)Repealed: 1986, c.13, s.2
4(4)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on crude oil storage tanks connected with an oil refinery or on pipe lines connecting such tanks to the refinery when such crude oil storage tanks or pipe lines are used solely for supplying crude oil to the oil refinery for the sole purpose of manufacturing or producing petroleum products.
4(5)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure, including the roadway, bed and trackage, but not including buildings, that does not exceed 30.48 metres in width, if it is owned and used by an active railway company for the movement of people or commodities.
4(6)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure that is in excess of 30.48 metres in width, if it is required for the purposes of drainage, embankments or shoulders, or because the infrastructure is parallel to a waterway, and it otherwise complies with the requirements in subsection (5).
4(7)Subsection (6) does not apply where the portion in excess of 30.48 metres in width is located in a marshalling yard area.
4(8)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on any land situated at major cargo ports as prescribed by regulation, including wharfage, paving, fencing, water lots and buildings on such land, if the land is used in the long-shore industry within an operating infrastructure for the purpose of loading or discharging seagoing commercial cargo, but not including any land and buildings on such land used for the purposes of processing, manufacturing or power generation.
4(9)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of airport land that is not exempt from taxation under paragraph (1)(j), including site improvements and buildings or portions of buildings on such land that facilitate the movement of passengers or cargo, but not including heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length.
4(10)The Director’s decision to approve or to refuse to approve an exemption under paragraph (1)(f) is final and may not be questioned or reviewed in any court.
4(11)Sections 25, 27, 28 and 37 do not apply to the Director’s decision to approve or to refuse to approve an exemption under paragraph (1)(f).
4(12)The Director’s determination under paragraph (1)(f) that real property or any portion of real property is used for commercial purposes or is residential property referred to in paragraphs (a) to (f) of the definition “residential property” is final and may not be questioned or reviewed in any court.
4(13)Sections 25, 27, 28 and 37 do not apply to a determination of the Director under paragraph (1)(f).
1965-66, c.110, s.4; 1967, c.25, s.3; 1968, c.15, s.2; 1969, c.22, s.2, 3, 4; 1970, c.8, s.2; 1971, c.16, s.2; 1973, c.18, s.1; 1974, c.2 (Supp.), s.1; 1975, c.8, s.1; 1978, c.6, s.1; 1979, c.5, s.1; 1980, c.6, s.2; 1982, c.6, s.1; 1983, c.12, s.3; 1986, c.13, s.2; 1994, c.38, s.1; 1997, c.4, s.2; 1997, c.67, s.1; 1998, c.11, s.1; 1999, c.10, s.1; 2000, c.56, s.1; 2003, c.32, s.1; 2004, c.13, s.1; 2004, c.20, s.7; 2005, c.7, s.3; 2011, c.20, s.8; 2012, c.43, s.1; 2016, c.37, s.17; 2017, c.20, s.5; 2017, c.55, s.3; 2019, c.2, s.18; 2019, c.29, s.163
Exemptions
4(1)All real property in New Brunswick is liable to assessment and taxation, subject to the following exemptions from taxation:
(a) real property owned by a church for use as a residence for priests, ministers, rabbis or commissioners and staff officers of the Salvation Army and that portion of other real property owned by a religious organization prescribed by regulation, a church or a religious order and used solely for religious, educational or charitable purposes, including burying grounds and church halls from which only revenue for church purposes is derived;
(b) real property of cemetery companies not organized, incorporated or operated for profit;
(c) Repealed: 1983, c.12, s.3
(d) that portion of real property owned and occupied by
(i) literary and historical societies, or
(ii) institutions and associations formed and operated for the advancement of science or art within the Province;
(e) Repealed: 1986, c.13, s.2
(f) subject to the approval of the Director, real property or any portion of real property owned and occupied by an agricultural society or an agricultural fair association that is to be used primarily for exhibition purposes in a particular year if the Minister of Agriculture, Aquaculture and Fisheries determines for the year immediately preceding the particular year that the society or association complied with the criteria prescribed by regulation, but not including real property or any portion of real property that the Director determines is used for commercial purposes or that the Director determines is residential property referred to in paragraphs (a) to (f) of the definition “residential property”;
(g) Repealed: 1986, c.13, s.2
(h) that portion of real property occupied by rural voluntary fire associations;
(h.1) land and a building, or that portion of land and a building, that is an arena containing an ice rink used for such sports as hockey and figure skating, but a curling club is not exempt from taxation under this paragraph;
(i) real property that is a provincial park as defined under the Parks Act in respect of which the Minister of Energy and Resource Development has entered into an agreement with a local government under paragraph 5(1)(b) of the Parks Act;
(j) runways, paving and fencing on airport land, other than heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length;
(k) real property situated at fishing harbours prescribed by regulation, including land, buildings, water lots and wharfage used for the operation of the fishing harbour, but not including real property, or any portion of real property, that is used for the purposes of processing or manufacturing or that is used for commercial purposes not vital to the operation of the fishing harbour such as hotels, restaurants and service centres;
(l) real property owned by a university funded under the Maritime Provinces Higher Education Commission Act and listed in Schedule B, but not including real property or any portion of real property that the Director determines is used for commercial purposes in accordance with any criteria that may be prescribed by regulation; and
(m) real property that is a public library as defined in section 1 of the New Brunswick Public Libraries Act if
(i) the public library is part of the public library system as defined in section 1 of the New Brunswick Public Libraries Act, or
(ii) the public library is prescribed by regulation.
4(2)Paragraph (1)(a) does not apply to
(a) real property rented or leased to a church or religious organization by any person other than another church or religious organization,
(b) real property rented or leased by a church or religious organization to any person other than another church or religious organization, or
(c) real property that is used for commercial purposes for the greater part of the time that it is in use.
4(3)Where real property is acquired for the purpose of a cemetery or burying ground but is not immediately required for such purpose, it is not exempt from taxation under paragraph (1)(b) until it has been actually and bona fide required and used for the interment of the dead.
4(3.1)Repealed: 1986, c.13, s.2
4(4)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on crude oil storage tanks connected with an oil refinery or on pipe lines connecting such tanks to the refinery when such crude oil storage tanks or pipe lines are used solely for supplying crude oil to the oil refinery for the sole purpose of manufacturing or producing petroleum products.
4(5)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure, including the roadway, bed and trackage, but not including buildings, that does not exceed 30.48 metres in width, if it is owned and used by an active railway company for the movement of people or commodities.
4(6)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure that is in excess of 30.48 metres in width, if it is required for the purposes of drainage, embankments or shoulders, or because the infrastructure is parallel to a waterway, and it otherwise complies with the requirements in subsection (5).
4(7)Subsection (6) does not apply where the portion in excess of 30.48 metres in width is located in a marshalling yard area.
4(8)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on any land situated at major cargo ports as prescribed by regulation, including wharfage, paving, fencing, water lots and buildings on such land, if the land is used in the long-shore industry within an operating infrastructure for the purpose of loading or discharging seagoing commercial cargo, but not including any land and buildings on such land used for the purposes of processing, manufacturing or power generation.
4(9)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of airport land that is not exempt from taxation under paragraph (1)(j), including site improvements and buildings or portions of buildings on such land that facilitate the movement of passengers or cargo, but not including heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length.
4(10)The Director’s decision to approve or to refuse to approve an exemption under paragraph (1)(f) is final and may not be questioned or reviewed in any court.
4(11)Sections 25, 27, 28 and 37 do not apply to the Director’s decision to approve or to refuse to approve an exemption under paragraph (1)(f).
4(12)The Director’s determination under paragraph (1)(f) that real property or any portion of real property is used for commercial purposes or is residential property referred to in paragraphs (a) to (f) of the definition “residential property” is final and may not be questioned or reviewed in any court.
4(13)Sections 25, 27, 28 and 37 do not apply to a determination of the Director under paragraph (1)(f).
1965-66, c.110, s.4; 1967, c.25, s.3; 1968, c.15, s.2; 1969, c.22, s.2, 3, 4; 1970, c.8, s.2; 1971, c.16, s.2; 1973, c.18, s.1; 1974, c.2 (Supp.), s.1; 1975, c.8, s.1; 1978, c.6, s.1; 1979, c.5, s.1; 1980, c.6, s.2; 1982, c.6, s.1; 1983, c.12, s.3; 1986, c.13, s.2; 1994, c.38, s.1; 1997, c.4, s.2; 1997, c.67, s.1; 1998, c.11, s.1; 1999, c.10, s.1; 2000, c.56, s.1; 2003, c.32, s.1; 2004, c.13, s.1; 2004, c.20, s.7; 2005, c.7, s.3; 2011, c.20, s.8; 2012, c.43, s.1; 2016, c.37, s.17; 2017, c.20, s.5; 2017, c.55, s.3; 2019, c.2, s.18
Exemptions
4(1)All real property in New Brunswick is liable to assessment and taxation, subject to the following exemptions from taxation:
(a) real property owned by a church for use as a residence for priests, ministers, rabbis or commissioners and staff officers of the Salvation Army and that portion of other real property owned by a religious organization prescribed by regulation, a church or a religious order and used solely for religious, educational or charitable purposes, including burying grounds and church halls from which only revenue for church purposes is derived;
(b) real property of cemetery companies not organized, incorporated or operated for profit;
(c) Repealed: 1983, c.12, s.3
(d) that portion of real property owned and occupied by
(i) literary and historical societies, or
(ii) institutions and associations formed and operated for the advancement of science or art within the Province;
(e) Repealed: 1986, c.13, s.2
(f) subject to the approval of the Director, real property or any portion of real property owned and occupied by an agricultural society or an agricultural fair association that is to be used primarily for exhibition purposes in a particular year if the Minister of Aquaculture and Fisheries determines for the year immediately preceding the particular year that the society or association complied with the criteria prescribed by regulation, but not including real property or any portion of real property that the Director determines is used for commercial purposes or that the Director determines is residential property referred to in paragraphs (a) to (f) of the definition “residential property”;
(g) Repealed: 1986, c.13, s.2
(h) that portion of real property occupied by rural voluntary fire associations;
(h.1) land and a building, or that portion of land and a building, that is an arena containing an ice rink used for such sports as hockey and figure skating, but a curling club is not exempt from taxation under this paragraph;
(i) real property that is a provincial park as defined under the Parks Act in respect of which the Minister of Energy and Resource Development has entered into an agreement with a local government under paragraph 5(1)(b) of the Parks Act;
(j) runways, paving and fencing on airport land, other than heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length;
(k) real property situated at fishing harbours prescribed by regulation, including land, buildings, water lots and wharfage used for the operation of the fishing harbour, but not including real property, or any portion of real property, that is used for the purposes of processing or manufacturing or that is used for commercial purposes not vital to the operation of the fishing harbour such as hotels, restaurants and service centres;
(l) real property owned by a university funded under the Maritime Provinces Higher Education Commission Act and listed in Schedule B, but not including real property or any portion of real property that the Director determines is used for commercial purposes in accordance with any criteria that may be prescribed by regulation; and
(m) real property that is a public library as defined in section 1 of the New Brunswick Public Libraries Act if
(i) the public library is part of the public library system as defined in section 1 of the New Brunswick Public Libraries Act, or
(ii) the public library is prescribed by regulation.
4(2)Paragraph (1)(a) does not apply to
(a) real property rented or leased to a church or religious organization by any person other than another church or religious organization,
(b) real property rented or leased by a church or religious organization to any person other than another church or religious organization, or
(c) real property that is used for commercial purposes for the greater part of the time that it is in use.
4(3)Where real property is acquired for the purpose of a cemetery or burying ground but is not immediately required for such purpose, it is not exempt from taxation under paragraph (1)(b) until it has been actually and bona fide required and used for the interment of the dead.
4(3.1)Repealed: 1986, c.13, s.2
4(4)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on crude oil storage tanks connected with an oil refinery or on pipe lines connecting such tanks to the refinery when such crude oil storage tanks or pipe lines are used solely for supplying crude oil to the oil refinery for the sole purpose of manufacturing or producing petroleum products.
4(5)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure, including the roadway, bed and trackage, but not including buildings, that does not exceed 30.48 metres in width, if it is owned and used by an active railway company for the movement of people or commodities.
4(6)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure that is in excess of 30.48 metres in width, if it is required for the purposes of drainage, embankments or shoulders, or because the infrastructure is parallel to a waterway, and it otherwise complies with the requirements in subsection (5).
4(7)Subsection (6) does not apply where the portion in excess of 30.48 metres in width is located in a marshalling yard area.
4(8)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on any land situated at major cargo ports as prescribed by regulation, including wharfage, paving, fencing, water lots and buildings on such land, if the land is used in the long-shore industry within an operating infrastructure for the purpose of loading or discharging seagoing commercial cargo, but not including any land and buildings on such land used for the purposes of processing, manufacturing or power generation.
4(9)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of airport land that is not exempt from taxation under paragraph (1)(j), including site improvements and buildings or portions of buildings on such land that facilitate the movement of passengers or cargo, but not including heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length.
4(10)The Director’s decision to approve or to refuse to approve an exemption under paragraph (1)(f) is final and may not be questioned or reviewed in any court.
4(11)Sections 25, 27, 28 and 37 do not apply to the Director’s decision to approve or to refuse to approve an exemption under paragraph (1)(f).
4(12)The Director’s determination under paragraph (1)(f) that real property or any portion of real property is used for commercial purposes or is residential property referred to in paragraphs (a) to (f) of the definition “residential property” is final and may not be questioned or reviewed in any court.
4(13)Sections 25, 27, 28 and 37 do not apply to a determination of the Director under paragraph (1)(f).
1965-66, c.110, s.4; 1967, c.25, s.3; 1968, c.15, s.2; 1969, c.22, s.2, 3, 4; 1970, c.8, s.2; 1971, c.16, s.2; 1973, c.18, s.1; 1974, c.2 (Supp.), s.1; 1975, c.8, s.1; 1978, c.6, s.1; 1979, c.5, s.1; 1980, c.6, s.2; 1982, c.6, s.1; 1983, c.12, s.3; 1986, c.13, s.2; 1994, c.38, s.1; 1997, c.4, s.2; 1997, c.67, s.1; 1998, c.11, s.1; 1999, c.10, s.1; 2000, c.56, s.1; 2003, c.32, s.1; 2004, c.13, s.1; 2004, c.20, s.7; 2005, c.7, s.3; 2011, c.20, s.8; 2012, c.43, s.1; 2016, c.37, s.17; 2017, c.20, s.5; 2017, c.55, s.3
Exemptions
4(1)All real property in New Brunswick is liable to assessment and taxation, subject to the following exemptions from taxation:
(a) real property owned by a church for use as a residence for priests, ministers, rabbis or commissioners and staff officers of the Salvation Army and that portion of other real property owned by a religious organization prescribed by regulation, a church or a religious order and used solely for religious, educational or charitable purposes, including burying grounds and church halls from which only revenue for church purposes is derived;
(b) real property of cemetery companies not organized, incorporated or operated for profit;
(c) Repealed: 1983, c.12, s.3
(d) that portion of real property owned and occupied by
(i) literary and historical societies, or
(ii) institutions and associations formed and operated for the advancement of science or art within the Province;
(e) Repealed: 1986, c.13, s.2
(f) real property occupied by an agricultural society or an agricultural fair association that is used solely for exhibition purposes;
(g) Repealed: 1986, c.13, s.2
(h) that portion of real property occupied by rural voluntary fire associations;
(h.1) land and a building, or that portion of land and a building, that is an arena containing an ice rink used for such sports as hockey and figure skating, but a curling club is not exempt from taxation under this paragraph;
(i) real property that is a provincial park as defined under the Parks Act in respect of which the Minister of Energy and Resource Development has entered into an agreement with a municipality or rural community under paragraph 5(1)(b) of the Parks Act;
(j) runways, paving and fencing on airport land, other than heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length;
(k) real property situated at fishing harbours prescribed by regulation, including land, buildings, water lots and wharfage used for the operation of the fishing harbour, but not including real property, or any portion of real property, that is used for the purposes of processing or manufacturing or that is used for commercial purposes not vital to the operation of the fishing harbour such as hotels, restaurants and service centres;
(l) real property owned by a university funded under the Maritime Provinces Higher Education Commission Act and listed in Schedule B, but not including real property or any portion of real property that the Director determines is used for commercial purposes in accordance with any criteria that may be prescribed by regulation; and
(m) real property that is a public library as defined in section 1 of the New Brunswick Public Libraries Act if
(i) the public library is part of the public library system as defined in section 1 of the New Brunswick Public Libraries Act, or
(ii) the public library is prescribed by regulation.
4(2)Paragraph (1)(a) does not apply to
(a) real property rented or leased to a church or religious organization by any person other than another church or religious organization,
(b) real property rented or leased by a church or religious organization to any person other than another church or religious organization, or
(c) real property that is used for commercial purposes for the greater part of the time that it is in use.
4(3)Where real property is acquired for the purpose of a cemetery or burying ground but is not immediately required for such purpose, it is not exempt from taxation under paragraph (1)(b) until it has been actually and bona fide required and used for the interment of the dead.
4(3.1)Repealed: 1986, c.13, s.2
4(4)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on crude oil storage tanks connected with an oil refinery or on pipe lines connecting such tanks to the refinery when such crude oil storage tanks or pipe lines are used solely for supplying crude oil to the oil refinery for the sole purpose of manufacturing or producing petroleum products.
4(5)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure, including the roadway, bed and trackage, but not including buildings, that does not exceed 30.48 metres in width, if it is owned and used by an active railway company for the movement of people or commodities.
4(6)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure that is in excess of 30.48 metres in width, if it is required for the purposes of drainage, embankments or shoulders, or because the infrastructure is parallel to a waterway, and it otherwise complies with the requirements in subsection (5).
4(7)Subsection (6) does not apply where the portion in excess of 30.48 metres in width is located in a marshalling yard area.
4(8)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on any land situated at major cargo ports as prescribed by regulation, including wharfage, paving, fencing, water lots and buildings on such land, if the land is used in the long-shore industry within an operating infrastructure for the purpose of loading or discharging seagoing commercial cargo, but not including any land and buildings on such land used for the purposes of processing, manufacturing or power generation.
4(9)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of airport land that is not exempt from taxation under paragraph (1)(j), including site improvements and buildings or portions of buildings on such land that facilitate the movement of passengers or cargo, but not including heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length.
1965-66, c.110, s.4; 1967, c.25, s.3; 1968, c.15, s.2; 1969, c.22, s.2, 3, 4; 1970, c.8, s.2; 1971, c.16, s.2; 1973, c.18, s.1; 1974, c.2 (Supp.), s.1; 1975, c.8, s.1; 1978, c.6, s.1; 1979, c.5, s.1; 1980, c.6, s.2; 1982, c.6, s.1; 1983, c.12, s.3; 1986, c.13, s.2; 1994, c.38, s.1; 1997, c.4, s.2; 1997, c.67, s.1; 1998, c.11, s.1; 1999, c.10, s.1; 2000, c.56, s.1; 2003, c.32, s.1; 2004, c.13, s.1; 2004, c.20, s.7; 2005, c.7, s.3; 2011, c.20, s.8; 2012, c.43, s.1; 2016, c.37, s.17
Exemptions
4(1)All real property in New Brunswick is liable to assessment and taxation, subject to the following exemptions from taxation:
(a) real property owned by a church for use as a residence for priests, ministers, rabbis or commissioners and staff officers of the Salvation Army and that portion of other real property owned by a religious organization prescribed by regulation, a church or a religious order and used solely for religious, educational or charitable purposes, including burying grounds and church halls from which only revenue for church purposes is derived;
(b) real property of cemetery companies not organized, incorporated or operated for profit;
(c) Repealed: 1983, c.12, s.3
(d) that portion of real property owned and occupied by
(i) literary and historical societies, or
(ii) institutions and associations formed and operated for the advancement of science or art within the Province;
(e) Repealed: 1986, c.13, s.2
(f) real property occupied by an agricultural society or an agricultural fair association that is used solely for exhibition purposes;
(g) Repealed: 1986, c.13, s.2
(h) that portion of real property occupied by rural voluntary fire associations;
(h.1) land and a building, or that portion of land and a building, that is an arena containing an ice rink used for such sports as hockey and figure skating, but a curling club is not exempt from taxation under this paragraph;
(i) real property that is a provincial park as defined under the Parks Act in respect of which the Minister of Natural Resources has entered into an agreement with a municipality or rural community under paragraph 5(1)(b) of the Parks Act;
(j) runways, paving and fencing on airport land, other than heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length;
(k) real property situated at fishing harbours prescribed by regulation, including land, buildings, water lots and wharfage used for the operation of the fishing harbour, but not including real property, or any portion of real property, that is used for the purposes of processing or manufacturing or that is used for commercial purposes not vital to the operation of the fishing harbour such as hotels, restaurants and service centres;
(l) real property owned by a university funded under the Maritime Provinces Higher Education Commission Act and listed in Schedule B, but not including real property or any portion of real property that the Director determines is used for commercial purposes in accordance with any criteria that may be prescribed by regulation; and
(m) real property that is a public library as defined in section 1 of the New Brunswick Public Libraries Act if
(i) the public library is part of the public library system as defined in section 1 of the New Brunswick Public Libraries Act, or
(ii) the public library is prescribed by regulation.
4(2)Paragraph (1)(a) does not apply to
(a) real property rented or leased to a church or religious organization by any person other than another church or religious organization,
(b) real property rented or leased by a church or religious organization to any person other than another church or religious organization, or
(c) real property that is used for commercial purposes for the greater part of the time that it is in use.
4(3)Where real property is acquired for the purpose of a cemetery or burying ground but is not immediately required for such purpose, it is not exempt from taxation under paragraph (1)(b) until it has been actually and bona fide required and used for the interment of the dead.
4(3.1)Repealed: 1986, c.13, s.2
4(4)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on crude oil storage tanks connected with an oil refinery or on pipe lines connecting such tanks to the refinery when such crude oil storage tanks or pipe lines are used solely for supplying crude oil to the oil refinery for the sole purpose of manufacturing or producing petroleum products.
4(5)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure, including the roadway, bed and trackage, but not including buildings, that does not exceed 30.48 metres in width, if it is owned and used by an active railway company for the movement of people or commodities.
4(6)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure that is in excess of 30.48 metres in width, if it is required for the purposes of drainage, embankments or shoulders, or because the infrastructure is parallel to a waterway, and it otherwise complies with the requirements in subsection (5).
4(7)Subsection (6) does not apply where the portion in excess of 30.48 metres in width is located in a marshalling yard area.
4(8)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on any land situated at major cargo ports as prescribed by regulation, including wharfage, paving, fencing, water lots and buildings on such land, if the land is used in the long-shore industry within an operating infrastructure for the purpose of loading or discharging seagoing commercial cargo, but not including any land and buildings on such land used for the purposes of processing, manufacturing or power generation.
4(9)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of airport land that is not exempt from taxation under paragraph (1)(j), including site improvements and buildings or portions of buildings on such land that facilitate the movement of passengers or cargo, but not including heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length.
1965-66, c.110, s.4; 1967, c.25, s.3; 1968, c.15, s.2; 1969, c.22, s.2, 3, 4; 1970, c.8, s.2; 1971, c.16, s.2; 1973, c.18, s.1; 1974, c.2 (Supp.), s.1; 1975, c.8, s.1; 1978, c.6, s.1; 1979, c.5, s.1; 1980, c.6, s.2; 1982, c.6, s.1; 1983, c.12, s.3; 1986, c.13, s.2; 1994, c.38, s.1; 1997, c.4, s.2; 1997, c.67, s.1; 1998, c.11, s.1; 1999, c.10, s.1; 2000, c.56, s.1; 2003, c.32, s.1; 2004, c.13, s.1; 2004, c.20, s.7; 2005, c.7, s.3; 2011, c.20, s.8; 2012, c.43, s.1
Exemptions
4(1)All real property in New Brunswick is liable to assessment and taxation, subject to the following exemptions from taxation:
(a) real property owned by a church for use as a residence for priests, ministers, rabbis or commissioners and staff officers of the Salvation Army and that portion of other real property owned by a religious organization prescribed by regulation, a church or a religious order and used solely for religious, educational or charitable purposes, including burying grounds and church halls from which only revenue for church purposes is derived;
(b) real property of cemetery companies not organized, incorporated or operated for profit;
(c) Repealed: 1983, c.12, s.3
(d) that portion of real property owned and occupied by
(i) literary and historical societies, or
(ii) institutions and associations formed and operated for the advancement of science or art within the Province;
(e) Repealed: 1986, c.13, s.2
(f) real property occupied by an agricultural society or an agricultural fair association that is used solely for exhibition purposes;
(g) Repealed: 1986, c.13, s.2
(h) that portion of real property occupied by rural voluntary fire associations;
(h.1) land and a building, or that portion of land and a building, that is an arena containing an ice rink used for such sports as hockey and figure skating, but a curling club is not exempt from taxation under this paragraph;
(i) real property that is a provincial park as defined under the Parks Act in respect of which the Minister of Natural Resources has entered into an agreement with a municipality or rural community under paragraph 5(1)(b) of the Parks Act;
(j) runways, paving and fencing on airport land, other than heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length;
(k) real property situated at fishing harbours prescribed by regulation, including land, buildings, water lots and wharfage used for the operation of the fishing harbour, but not including real property, or any portion of real property, that is used for the purposes of processing or manufacturing or that is used for commercial purposes not vital to the operation of the fishing harbour such as hotels, restaurants and service centres;
(l) real property owned by a university funded under the Maritime Provinces Higher Education Commission Act and listed in Schedule B, but not including real property or any portion of real property that the Director determines is used for commercial purposes in accordance with any criteria that may be prescribed by regulation; and
(m) real property that is a public library as defined in section 1 of the New Brunswick Public Libraries Act if
(i) the public library is part of the public library system as defined in section 1 of the New Brunswick Public Libraries Act, or
(ii) the public library is prescribed by regulation.
4(2)Paragraph (1)(a) does not apply to
(a) real property rented or leased to a church or religious organization by any person other than another church or religious organization,
(b) real property rented or leased by a church or religious organization to any person other than another church or religious organization, or
(c) real property that is used for commercial purposes for the greater part of the time that it is in use.
4(3)Where real property is acquired for the purpose of a cemetery or burying ground but is not immediately required for such purpose, it is not exempt from taxation under paragraph (1)(b) until it has been actually and bona fide required and used for the interment of the dead.
4(3.1)Repealed: 1986, c.13, s.2
4(4)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on crude oil storage tanks connected with an oil refinery or on pipe lines connecting such tanks to the refinery when such crude oil storage tanks or pipe lines are used solely for supplying crude oil to the oil refinery for the sole purpose of manufacturing or producing petroleum products.
4(5)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure, including the roadway, bed and trackage, but not including buildings, that does not exceed 30.48 metres in width, if it is owned and used by an active railway company for the movement of people or commodities.
4(6)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure that is in excess of 30.48 metres in width, if it is required for the purposes of drainage, embankments or shoulders, or because the infrastructure is parallel to a waterway, and it otherwise complies with the requirements in subsection (5).
4(7)Subsection (6) does not apply where the portion in excess of 30.48 metres in width is located in a marshalling yard area.
4(8)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on any land situated at major cargo ports as prescribed by regulation, including wharfage, paving, fencing, water lots and buildings on such land, if the land is used in the long-shore industry within an operating infrastructure for the purpose of loading or discharging seagoing commercial cargo, but not including any land and buildings on such land used for the purposes of processing, manufacturing or power generation.
4(9)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of airport land that is not exempt from taxation under paragraph (1)(j), including site improvements and buildings or portions of buildings on such land that facilitate the movement of passengers or cargo, but not including heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length.
1965-66, c.110, s.4; 1967, c.25, s.3; 1968, c.15, s.2; 1969, c.22, s.2, 3, 4; 1970, c.8, s.2; 1971, c.16, s.2; 1973, c.18, s.1; 1974, c.2(Supp.), s.1; 1975, c.8, s.1; 1978, c.6, s.1; 1979, c.5, s.1; 1980, c.6, s.2; 1982, c.6, s.1; 1983, c.12, s.3; 1986, c.13, s.2; 1994, c.38, s.1; 1997, c.4, s.2; 1997, c.67, s.1; 1998, c.11, s.1; 1999, c.10, s.1; 2000, c.56, s.1; 2003, c.32, s.1; 2004, c.13, s.1; 2004, c.20, s.7; 2005, c.7, s.3; 2011, c.20, s.8; 2012, c.43, s.1
Exemptions
4(1)All real property in New Brunswick is liable to assessment and taxation, subject to the following exemptions from taxation:
(a) real property owned by a church for use as a residence for priests, ministers, rabbis or commissioners and staff officers of the Salvation Army and that portion of other real property owned by a religious organization prescribed by regulation, a church or a religious order and used solely for religious, educational or charitable purposes, including burying grounds and church halls from which only revenue for church purposes is derived;
(b) real property of cemetery companies not organized, incorporated or operated for profit;
(c) Repealed: 1983, c.12, s.3
(d) that portion of real property owned and occupied by
(i) literary and historical societies, or
(ii) institutions and associations formed and operated for the advancement of science or art within the Province;
(e) Repealed: 1986, c.13, s.2
(f) real property occupied by an agricultural society or an agricultural fair association that is used solely for exhibition purposes;
(g) Repealed: 1986, c.13, s.2
(h) that portion of real property occupied by rural voluntary fire associations;
(h.1) land and a building, or that portion of land and a building, that is an arena containing an ice rink used for such sports as hockey and figure skating, but a curling club is not exempt from taxation under this paragraph;
(i) real property that is a provincial park as defined under the Parks Act in respect of which the Minister of Natural Resources has entered into an agreement with a municipality or rural community under paragraph 5(1)(b) of the Parks Act;
(j) runways, paving and fencing on airport land, other than heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length;
(k) real property situated at fishing harbours prescribed by regulation, including land, buildings, water lots and wharfage used for the operation of the fishing harbour, but not including real property, or any portion of real property, that is used for the purposes of processing or manufacturing or that is used for commercial purposes not vital to the operation of the fishing harbour such as hotels, restaurants and service centres; and
(l) real property owned by a university funded under the Maritime Provinces Higher Education Commission Act and listed in Schedule B, but not including real property or any portion of real property that the Director determines is used for commercial purposes in accordance with any criteria that may be prescribed by regulation.
4(2)Paragraph (1)(a) does not apply to
(a) real property rented or leased to a church or religious organization by any person other than another church or religious organization,
(b) real property rented or leased by a church or religious organization to any person other than another church or religious organization, or
(c) real property that is used for commercial purposes for the greater part of the time that it is in use.
4(3)Where real property is acquired for the purpose of a cemetery or burying ground but is not immediately required for such purpose, it is not exempt from taxation under paragraph (1)(b) until it has been actually and bona fide required and used for the interment of the dead.
4(3.1)Repealed: 1986, c.13, s.2
4(4)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on crude oil storage tanks connected with an oil refinery or on pipe lines connecting such tanks to the refinery when such crude oil storage tanks or pipe lines are used solely for supplying crude oil to the oil refinery for the sole purpose of manufacturing or producing petroleum products.
4(5)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure, including the roadway, bed and trackage, but not including buildings, that does not exceed 30.48 metres in width, if it is owned and used by an active railway company for the movement of people or commodities.
4(6)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure that is in excess of 30.48 metres in width, if it is required for the purposes of drainage, embankments or shoulders, or because the infrastructure is parallel to a waterway, and it otherwise complies with the requirements in subsection (5).
4(7)Subsection (6) does not apply where the portion in excess of 30.48 metres in width is located in a marshalling yard area.
4(8)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on any land situated at major cargo ports as prescribed by regulation, including wharfage, paving, fencing, water lots and buildings on such land, if the land is used in the long-shore industry within an operating infrastructure for the purpose of loading or discharging seagoing commercial cargo, but not including any land and buildings on such land used for the purposes of processing, manufacturing or power generation.
4(9)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of airport land that is not exempt from taxation under paragraph (1)(j), including site improvements and buildings or portions of buildings on such land that facilitate the movement of passengers or cargo, but not including heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length.
1965-66, c.110, s.4; 1967, c.25, s.3; 1968, c.15, s.2; 1969, c.22, s.2, 3, 4; 1970, c.8, s.2; 1971, c.16, s.2; 1973, c.18, s.1; 1974, c.2(Supp.), s.1; 1975, c.8, s.1; 1978, c.6, s.1; 1979, c.5, s.1; 1980, c.6, s.2; 1982, c.6, s.1; 1983, c.12, s.3; 1986, c.13, s.2; 1994, c.38, s.1; 1997, c.4, s.2; 1997, c.67, s.1; 1998, c.11, s.1; 1999, c.10, s.1; 2000, c.56, s.1; 2003, c.32, s.1; 2004, c.13, s.1; 2004, c.20, s.7; 2005, c.7, s.3; 2011, c.20, s.8
Exemptions
4(1)All real property in New Brunswick is liable to assessment and taxation, subject to the following exemptions from taxation:
(a) real property owned by a church for use as a residence for priests, ministers, rabbis or commissioners and staff officers of the Salvation Army and that portion of other real property owned by a religious organization prescribed by regulation, a church or a religious order and used solely for religious, educational or charitable purposes, including burying grounds and church halls from which only revenue for church purposes is derived;
(b) real property of cemetery companies not organized, incorporated or operated for profit;
(c) Repealed: 1983, c.12, s.3
(d) that portion of real property owned and occupied by
(i) literary and historical societies, or
(ii) institutions and associations formed and operated for the advancement of science or art within the Province;
(e) Repealed: 1986, c.13, s.2
(f) real property occupied by an agricultural society or an agricultural fair association that is used solely for exhibition purposes;
(g) Repealed: 1986, c.13, s.2
(h) that portion of real property occupied by rural voluntary fire associations;
(h.1) land and a building, or that portion of land and a building, that is an arena containing an ice rink used for such sports as hockey and figure skating, but a curling club is not exempt from taxation under this paragraph;
(i) real property that is a provincial park as defined under the Parks Act in respect of which the Minister of Natural Resources has entered into an agreement with a municipality or rural community under paragraph 3(2)(b) of the Parks Act;
(j) runways, paving and fencing on airport land, other than heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length;
(k) real property situated at fishing harbours prescribed by regulation, including land, buildings, water lots and wharfage used for the operation of the fishing harbour, but not including real property, or any portion of real property, that is used for the purposes of processing or manufacturing or that is used for commercial purposes not vital to the operation of the fishing harbour such as hotels, restaurants and service centres; and
(l) real property owned by a university funded under the Maritime Provinces Higher Education Commission Act and listed in Schedule B, but not including real property or any portion of real property that the Director determines is used for commercial purposes in accordance with any criteria that may be prescribed by regulation.
4(2)Paragraph (1)(a) does not apply to
(a) real property rented or leased to a church or religious organization by any person other than another church or religious organization,
(b) real property rented or leased by a church or religious organization to any person other than another church or religious organization, or
(c) real property that is used for commercial purposes for the greater part of the time that it is in use.
4(3)Where real property is acquired for the purpose of a cemetery or burying ground but is not immediately required for such purpose, it is not exempt from taxation under paragraph (1)(b) until it has been actually and bona fide required and used for the interment of the dead.
4(3.1)Repealed: 1986, c.13, s.2
4(4)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on crude oil storage tanks connected with an oil refinery or on pipe lines connecting such tanks to the refinery when such crude oil storage tanks or pipe lines are used solely for supplying crude oil to the oil refinery for the sole purpose of manufacturing or producing petroleum products.
4(5)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure, including the roadway, bed and trackage, but not including buildings, that does not exceed 30.48 metres in width, if it is owned and used by an active railway company for the movement of people or commodities.
4(6)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure that is in excess of 30.48 metres in width, if it is required for the purposes of drainage, embankments or shoulders, or because the infrastructure is parallel to a waterway, and it otherwise complies with the requirements in subsection (5).
4(7)Subsection (6) does not apply where the portion in excess of 30.48 metres in width is located in a marshalling yard area.
4(8)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on any land situated at major cargo ports as prescribed by regulation, including wharfage, paving, fencing, water lots and buildings on such land, if the land is used in the long-shore industry within an operating infrastructure for the purpose of loading or discharging seagoing commercial cargo, but not including any land and buildings on such land used for the purposes of processing, manufacturing or power generation.
4(9)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of airport land that is not exempt from taxation under paragraph (1)(j), including site improvements and buildings or portions of buildings on such land that facilitate the movement of passengers or cargo, but not including heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length.
1965-66, c.110, s.4; 1967, c.25, s.3; 1968, c.15, s.2; 1969, c.22, s.2, 3, 4; 1970, c.8, s.2; 1971, c.16, s.2; 1973, c.18, s.1; 1974, c.2(Supp.), s.1; 1975, c.8, s.1; 1978, c.6, s.1; 1979, c.5, s.1; 1980, c.6, s.2; 1982, c.6, s.1; 1983, c.12, s.3; 1986, c.13, s.2; 1994, c.38, s.1; 1997, c.4, s.2; 1997, c.67, s.1; 1998, c.11, s.1; 1999, c.10, s.1; 2000, c.56, s.1; 2003, c.32, s.1; 2004, c.13, s.1; 2004, c.20, s.7; 2005, c.7, s.3