Acts and Regulations

R-2 - Real Property Tax Act

Section 5
Disposition versions

Full text
Real property tax rates
5(1)Subject to subsections (1.01) to (1.091) and (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
5(1.01)For the years 2011 and 2012, the rates of tax to be used in subsection (1) are:
(a) $1.4573 on each one hundred dollars valuation of real property being residential property; and
(b) $2.1860 on each one hundred dollars valuation of real property being non-residential property.
5(1.02)For the year 2013, the rates of tax to be used in subsection (1) are:
(a) $1.3973 on each $100 valuation of real property being residential property; and
(b) $2.1035 on each $100 valuation of real property being non-residential property.
5(1.03)For the year 2014, the rates of tax to be used in subsection (1) are:
(a) $1.3373 on each $100 valuation of real property being residential property; and
(b) $2.0210 on each $100 valuation of real property being non-residential property.
5(1.04)For the year 2015, the rates of tax to be used in subsection (1) are:
(a) $1.2773 on each $100 valuation of real property being residential property; and
(b) $2.1860 on each $100 valuation of real property being non-residential property.
5(1.05)For the years 2016 to 2021, inclusive, the rates of tax to be used in paragraph (1)(a) are:
(a) $1.1233 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.2173 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.06)For the years 2016 to 2021, inclusive, the rate of tax to be used in paragraph (1)(b) is $2.1860 on each $100 valuation of real property being non-residential property.
5(1.07)For the year 2022, the rates of tax to be used in paragraph (1)(a) are:
(a) $0.9361 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.1564 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.071)For the year 2022, the rate of tax to be used in paragraph (1)(b) is $2.0760 on each $100 valuation of real property being non-residential property.
5(1.08)Repealed: 2022, c.49, s.1
5(1.081)Repealed: 2022, c.49, s.1
5(1.09)For the year 2023, the rates of tax to be used in paragraph (1)(a) are:
(a) $0.5617 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.0345 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.0901)For the year 2024 and every subsequent year, the rates of tax to be used in paragraph (1)(a) are:
(a) $0.5617 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) and (h) and (i) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.0345 on each $100 valuation of real property being residential property referred to in paragraphs (g) and (j) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.091)For the year 2023 and every subsequent year, the rate of tax to be used in paragraph (1)(b) is $1.8560 on each $100 valuation of real property being non-residential property.
5(1.1)Repealed: 1982, c.56, s.4
5(1.2)Repealed: 1979, c.61, s.1
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year, every municipality shall, by resolution of its council adopted under subsection 99(2) of the Local Governance Act, impose a tax on all real property that is within the municipality at the following rates:  
(i) for the residential property that is within the municipality, at the rate fixed by the municipality; and
(ii) for the following real property:
(A) for the non-residential property referred to in paragraph (a) of the definition “non-residential property” in section 1 of the Assessment Act that is within the municipality, at the rate fixed by the municipality of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i); and
(B) for the non-residential property referred to in paragraph (b) of the definition “non-residential property” in section 1 of the Assessment Act that is within the municipality, at the rate fixed by the municipality of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i);
(a.1) each year, every rural community shall, by resolution of its council adopted under subsection 99(2) of the Local Governance Act, impose a tax on all real property that is within the rural community at the following rates: 
(i) for the residential property that is within the rural community, at the rate fixed by the rural community; and
(ii) for the following real property:
(A) for the non-residential property referred to in paragraph (a) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural community, at the rate fixed by the rural community of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i); and
(B) for the non-residential property referred to in paragraph (b) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural community, at the rate fixed by the rural community of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i);
(b) Repealed: 1992, c.5, s.22
(c) for the purposes of subsection 176.8(1) of the Local Governance Act, each year, the Minister of Local Government shall impose a tax on all real property that is within a rural district at the following rates: 
(i) for the residential property that is within the rural district, at the rate fixed by that Minister; and
(ii) for the following real property:
(A) for the non-residential property referred to in paragraph (a) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural district, at the rate fixed by that Minister of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i); and
(B) for the non-residential property referred to in paragraph (b) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural district, at the rate fixed by that Minister of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i);
(d) for the purposes of section 110 of the Local Governance Act, each year, the Minister of Local Government shall impose a tax on all real property that is within a rural community at the following rates: 
(i) for the residential property that is within the rural community, at the rate fixed by that Minister; and
(ii) for the following real property:
(A) for the non-residential property referred to in paragraph (a) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural community, at the rate fixed by that Minister of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i); and
(B) for the non-residential property referred to in paragraph (b) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural community, at the rate fixed by that Minister of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i).
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsections (2.02) and (2.1) there shall be a tax on all real property within a municipality, a rural district and a rural community under the Local Governance Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
5(2.02)For the year 2011 and every subsequent year, the rate of tax to be used in subsection (2.01) is $0.0194 on each one hundred dollars valuation of real property being residential property or non-residential property.
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
5(3)Repealed: 1982, c.56, s.4
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 or 2.1 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.11) to (4.41), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.101)Despite subsection (4), and despite any amount credited under the Residential Property Tax Relief Act, for the year 2023 and every subsequent year, there shall be a tax at the rate of $0.4115 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of a municipality for which the roads, streets or highways are under the control of the Minister of Transportation and Infrastructure and have not vested in the municipality under the provisions of section 32 of the Highway Act.
5(4.11)For the years 2011 and 2012, the rate of tax to be used in paragraph (4.1)(c) is $0.6315 on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.12)For the year 2013, the rate of tax to be used in paragraph (4.1)(c) is $0.5765 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.13)For the year 2014, the rate of tax to be used in paragraph (4.1)(c) is $0.5215 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.14)For the year 2015, the rate of tax to be used in paragraph (4.1)(c) is $0.4665 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.15)For the year 2016 and every subsequent year, the rate of tax to be used in paragraph (4.1)(c) is $0.4115 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
5(4.21)For the year 2013 and every subsequent year and despite subsection (4.2), if a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate of tax to be used in paragraph (4.1)(c) shall be $0.4115 on each $100 valuation in respect of real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
5(4.3)If a rural community has enacted a by-law under section 10 of the Local Governance Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
5(4.31)For the year 2013 and every subsequent year and despite subsection (4.3), if a rural community has enacted a by-law under section 10 of the Local Governance Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in the rural community.
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act, chapter M-22 of the Revised Statutes, 1973, to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
5(4.41)For the year 2013 and every subsequent year and despite subsection (4.4), if a rural community is required by a regulation under paragraph 32(1)(c) of the Local Governance Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in that area of the rural community.
5(4.5)Despite paragraphs (1)(a) and (b) and subsections (2.01) and (4.1), the rates determined under subsection 5.01(2) shall be used for the year 2010 instead of the rates referred to in paragraphs (1)(a) and (b) and subsections (2.01) and (4.1).
5(4.6)Repealed: 2010, c.35, s.2
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes that would have been payable for the following periods of years if the real property had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
5(7.1)Notwithstanding subsection (7), interest payable under that subsection shall not exceed the amount determined in accordance with the regulations.
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes that would have been payable for the following periods of years if the farm outbuilding had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
5(8.1)Notwithstanding paragraph (8)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes that would have been payable for the following periods of years if the portion had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
5(9.1)Notwithstanding paragraph (9)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9.2)Where real property registered under the farm land identification program ceases to be registered under the program, the sum of the total of the taxes payable under subsection (7) or paragraph (8)(b) or (9)(b), as the case may be, and the amount of interest payable under subsection (7.1), (8.1) or (9.1), as the case may be, shall be deemed to be taxes for the purposes of this Act.
5(10)Each year the Minister of Local Government shall calculate the average of the rates of tax for that year fixed under paragraph 4(1)(a) for all of the rural districts in the Province.
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a rural district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under paragraph 4(1)(a) and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
5(11.1)For the purposes of subsection (11) and for the year 2013 and every subsequent year,
(a) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a rural district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
F - G + E
where
F is the amount of the tax imposed under paragraph (2)(c) on that real property for that year at the rate referred to in that paragraph,
G is the amount of the tax that would be imposed on that real property for that year at the average rate of tax calculated under subsection (10), and
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a rural district is less than or equal to the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
5(13)Despite paragraphs (2)(a), (a.1) and (d),
(a) where in a year the rate of tax referred to in paragraph (2)(a) for real property located in a municipality exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
A − B
where
Ais the tax imposed under paragraph (2)(a) on that real property for that year calculated at the rate referred to in paragraph (2)(a), and
Bis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10); and
(b) where in a year the total of the rates of tax referred to in paragraphs (2)(a.1) and (d) for real property located in a rural community exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
C − D
where
Cis the total of the taxes imposed under paragraphs (2)(a.1) and (d) on that real property for that year calculated at the rates referred to in paragraphs (2)(a.1) and (d), and
Dis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
5(13.1)For the purposes of paragraph (13)(a) and for the year 2013 and every subsequent year,
(a) if the value for A is greater than the value for B under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
A - B + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for A is less than or equal to the value for B under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(13.2)For the purposes of paragraph (13)(b) and for the year 2013 and every subsequent year,
(a) if the value for C is greater than the value for D under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
C - D + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for C is less than or equal to the value for D under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsections (13), (13.1) and (13.2).
5(15)The amount of a payment under subsection (13), (13.1) or (13.2) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
5(16)The amount of a payment under subsection (13), (13.1) or (13.2) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Agriculture, Aquaculture and Fisheries and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Agriculture, Aquaculture and Fisheries may at any time discontinue payments under subsection (13), (13.1) or (13.2).
5(18)Subsection (13), (13.1) or (13.2) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
5(19)Subsection (13), (13.1) or (13.2) does not apply where the rural community in which the real property is located collects the tax under subsection 6(4).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83; 2007, c.54, s.1; 2008, c.31, s.14; 2009, c.15, s.2; 2010, c.2, s.1; 2010, c.31, s.117; 2010, c.35, s.2; 2012, c.39, s.130; 2012, c.43, s.3; 2014, c.71, s.1; 2017, c.20, s.152; 2017, c.63, s.51; 2019, c.2, s.126; 2020, c.25, s.97; 2021, c.44, s.5; 2022, c.10, s.1; 2022, c.38, s.2; 2022, c.49, s.1; 2023, c.32, s.1; 2023, c.40, s.28
Real property tax rates
5(1)Subject to subsections (1.01) to (1.091) and (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
5(1.01)For the years 2011 and 2012, the rates of tax to be used in subsection (1) are:
(a) $1.4573 on each one hundred dollars valuation of real property being residential property; and
(b) $2.1860 on each one hundred dollars valuation of real property being non-residential property.
5(1.02)For the year 2013, the rates of tax to be used in subsection (1) are:
(a) $1.3973 on each $100 valuation of real property being residential property; and
(b) $2.1035 on each $100 valuation of real property being non-residential property.
5(1.03)For the year 2014, the rates of tax to be used in subsection (1) are:
(a) $1.3373 on each $100 valuation of real property being residential property; and
(b) $2.0210 on each $100 valuation of real property being non-residential property.
5(1.04)For the year 2015, the rates of tax to be used in subsection (1) are:
(a) $1.2773 on each $100 valuation of real property being residential property; and
(b) $2.1860 on each $100 valuation of real property being non-residential property.
5(1.05)For the years 2016 to 2021, inclusive, the rates of tax to be used in paragraph (1)(a) are:
(a) $1.1233 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.2173 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.06)For the years 2016 to 2021, inclusive, the rate of tax to be used in paragraph (1)(b) is $2.1860 on each $100 valuation of real property being non-residential property.
5(1.07)For the year 2022, the rates of tax to be used in paragraph (1)(a) are:
(a) $0.9361 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.1564 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.071)For the year 2022, the rate of tax to be used in paragraph (1)(b) is $2.0760 on each $100 valuation of real property being non-residential property.
5(1.08)Repealed: 2022, c.49, s.1
5(1.081)Repealed: 2022, c.49, s.1
5(1.09)For the year 2023 and every subsequent year, the rates of tax to be used in paragraph (1)(a) are:
(a) $0.5617 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.0345 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.091)For the year 2023 and every subsequent year, the rate of tax to be used in paragraph (1)(b) is $1.8560 on each $100 valuation of real property being non-residential property.
5(1.1)Repealed: 1982, c.56, s.4
5(1.2)Repealed: 1979, c.61, s.1
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year, every municipality shall, by resolution of its council adopted under subsection 99(2) of the Local Governance Act, impose a tax on all real property that is within the municipality at the following rates:  
(i) for the residential property that is within the municipality, at the rate fixed by the municipality; and
(ii) for the following real property:
(A) for the non-residential property referred to in paragraph (a) of the definition “non-residential property” in section 1 of the Assessment Act that is within the municipality, at the rate fixed by the municipality of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i); and
(B) for the non-residential property referred to in paragraph (b) of the definition “non-residential property” in section 1 of the Assessment Act that is within the municipality, at the rate fixed by the municipality of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i);
(a.1) each year, every rural community shall, by resolution of its council adopted under subsection 99(2) of the Local Governance Act, impose a tax on all real property that is within the rural community at the following rates: 
(i) for the residential property that is within the rural community, at the rate fixed by the rural community; and
(ii) for the following real property:
(A) for the non-residential property referred to in paragraph (a) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural community, at the rate fixed by the rural community of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i); and
(B) for the non-residential property referred to in paragraph (b) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural community, at the rate fixed by the rural community of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i);
(b) Repealed: 1992, c.5, s.22
(c) for the purposes of subsection 176.8(1) of the Local Governance Act, each year, the Minister of Local Government shall impose a tax on all real property that is within a rural district at the following rates: 
(i) for the residential property that is within the rural district, at the rate fixed by that Minister; and
(ii) for the following real property:
(A) for the non-residential property referred to in paragraph (a) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural district, at the rate fixed by that Minister of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i); and
(B) for the non-residential property referred to in paragraph (b) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural district, at the rate fixed by that Minister of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i);
(d) for the purposes of section 110 of the Local Governance Act, each year, the Minister of Local Government shall impose a tax on all real property that is within a rural community at the following rates: 
(i) for the residential property that is within the rural community, at the rate fixed by that Minister; and
(ii) for the following real property:
(A) for the non-residential property referred to in paragraph (a) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural community, at the rate fixed by that Minister of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i); and
(B) for the non-residential property referred to in paragraph (b) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural community, at the rate fixed by that Minister of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i).
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsections (2.02) and (2.1) there shall be a tax on all real property within a municipality, a rural district and a rural community under the Local Governance Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
5(2.02)For the year 2011 and every subsequent year, the rate of tax to be used in subsection (2.01) is $0.0194 on each one hundred dollars valuation of real property being residential property or non-residential property.
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
5(3)Repealed: 1982, c.56, s.4
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 or 2.1 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.11) to (4.41), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.101)Despite subsection (4), and despite any amount credited under the Residential Property Tax Relief Act, for the year 2023 and every subsequent year, there shall be a tax at the rate of $0.4115 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of a municipality for which the roads, streets or highways are under the control of the Minister of Transportation and Infrastructure and have not vested in the municipality under the provisions of section 32 of the Highway Act.
5(4.11)For the years 2011 and 2012, the rate of tax to be used in paragraph (4.1)(c) is $0.6315 on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.12)For the year 2013, the rate of tax to be used in paragraph (4.1)(c) is $0.5765 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.13)For the year 2014, the rate of tax to be used in paragraph (4.1)(c) is $0.5215 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.14)For the year 2015, the rate of tax to be used in paragraph (4.1)(c) is $0.4665 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.15)For the year 2016 and every subsequent year, the rate of tax to be used in paragraph (4.1)(c) is $0.4115 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
5(4.21)For the year 2013 and every subsequent year and despite subsection (4.2), if a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate of tax to be used in paragraph (4.1)(c) shall be $0.4115 on each $100 valuation in respect of real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
5(4.3)If a rural community has enacted a by-law under section 10 of the Local Governance Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
5(4.31)For the year 2013 and every subsequent year and despite subsection (4.3), if a rural community has enacted a by-law under section 10 of the Local Governance Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in the rural community.
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act, chapter M-22 of the Revised Statutes, 1973, to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
5(4.41)For the year 2013 and every subsequent year and despite subsection (4.4), if a rural community is required by a regulation under paragraph 32(1)(c) of the Local Governance Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in that area of the rural community.
5(4.5)Despite paragraphs (1)(a) and (b) and subsections (2.01) and (4.1), the rates determined under subsection 5.01(2) shall be used for the year 2010 instead of the rates referred to in paragraphs (1)(a) and (b) and subsections (2.01) and (4.1).
5(4.6)Repealed: 2010, c.35, s.2
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes that would have been payable for the following periods of years if the real property had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
5(7.1)Notwithstanding subsection (7), interest payable under that subsection shall not exceed the amount determined in accordance with the regulations.
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes that would have been payable for the following periods of years if the farm outbuilding had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
5(8.1)Notwithstanding paragraph (8)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes that would have been payable for the following periods of years if the portion had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
5(9.1)Notwithstanding paragraph (9)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9.2)Where real property registered under the farm land identification program ceases to be registered under the program, the sum of the total of the taxes payable under subsection (7) or paragraph (8)(b) or (9)(b), as the case may be, and the amount of interest payable under subsection (7.1), (8.1) or (9.1), as the case may be, shall be deemed to be taxes for the purposes of this Act.
5(10)Each year the Minister of Local Government shall calculate the average of the rates of tax for that year fixed under paragraph 4(1)(a) for all of the rural districts in the Province.
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a rural district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under paragraph 4(1)(a) and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
5(11.1)For the purposes of subsection (11) and for the year 2013 and every subsequent year,
(a) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a rural district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
F - G + E
where
F is the amount of the tax imposed under paragraph (2)(c) on that real property for that year at the rate referred to in that paragraph,
G is the amount of the tax that would be imposed on that real property for that year at the average rate of tax calculated under subsection (10), and
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a rural district is less than or equal to the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
5(13)Despite paragraphs (2)(a), (a.1) and (d),
(a) where in a year the rate of tax referred to in paragraph (2)(a) for real property located in a municipality exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
A − B
where
Ais the tax imposed under paragraph (2)(a) on that real property for that year calculated at the rate referred to in paragraph (2)(a), and
Bis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10); and
(b) where in a year the total of the rates of tax referred to in paragraphs (2)(a.1) and (d) for real property located in a rural community exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
C − D
where
Cis the total of the taxes imposed under paragraphs (2)(a.1) and (d) on that real property for that year calculated at the rates referred to in paragraphs (2)(a.1) and (d), and
Dis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
5(13.1)For the purposes of paragraph (13)(a) and for the year 2013 and every subsequent year,
(a) if the value for A is greater than the value for B under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
A - B + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for A is less than or equal to the value for B under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(13.2)For the purposes of paragraph (13)(b) and for the year 2013 and every subsequent year,
(a) if the value for C is greater than the value for D under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
C - D + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for C is less than or equal to the value for D under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsections (13), (13.1) and (13.2).
5(15)The amount of a payment under subsection (13), (13.1) or (13.2) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
5(16)The amount of a payment under subsection (13), (13.1) or (13.2) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Agriculture, Aquaculture and Fisheries and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Agriculture, Aquaculture and Fisheries may at any time discontinue payments under subsection (13), (13.1) or (13.2).
5(18)Subsection (13), (13.1) or (13.2) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
5(19)Subsection (13), (13.1) or (13.2) does not apply where the rural community in which the real property is located collects the tax under subsection 6(4).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83; 2007, c.54, s.1; 2008, c.31, s.14; 2009, c.15, s.2; 2010, c.2, s.1; 2010, c.31, s.117; 2010, c.35, s.2; 2012, c.39, s.130; 2012, c.43, s.3; 2014, c.71, s.1; 2017, c.20, s.152; 2017, c.63, s.51; 2019, c.2, s.126; 2020, c.25, s.97; 2021, c.44, s.5; 2022, c.10, s.1; 2022, c.38, s.2; 2022, c.49, s.1; 2023, c.40, s.28
Real property tax rates
5(1)Subject to subsections (1.01) to (1.091) and (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
5(1.01)For the years 2011 and 2012, the rates of tax to be used in subsection (1) are:
(a) $1.4573 on each one hundred dollars valuation of real property being residential property; and
(b) $2.1860 on each one hundred dollars valuation of real property being non-residential property.
5(1.02)For the year 2013, the rates of tax to be used in subsection (1) are:
(a) $1.3973 on each $100 valuation of real property being residential property; and
(b) $2.1035 on each $100 valuation of real property being non-residential property.
5(1.03)For the year 2014, the rates of tax to be used in subsection (1) are:
(a) $1.3373 on each $100 valuation of real property being residential property; and
(b) $2.0210 on each $100 valuation of real property being non-residential property.
5(1.04)For the year 2015, the rates of tax to be used in subsection (1) are:
(a) $1.2773 on each $100 valuation of real property being residential property; and
(b) $2.1860 on each $100 valuation of real property being non-residential property.
5(1.05)For the years 2016 to 2021, inclusive, the rates of tax to be used in paragraph (1)(a) are:
(a) $1.1233 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.2173 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.06)For the years 2016 to 2021, inclusive, the rate of tax to be used in paragraph (1)(b) is $2.1860 on each $100 valuation of real property being non-residential property.
5(1.07)For the year 2022, the rates of tax to be used in paragraph (1)(a) are:
(a) $0.9361 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.1564 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.071)For the year 2022, the rate of tax to be used in paragraph (1)(b) is $2.0760 on each $100 valuation of real property being non-residential property.
5(1.08)Repealed: 2022, c.49, s.1
5(1.081)Repealed: 2022, c.49, s.1
5(1.09)For the year 2023 and every subsequent year, the rates of tax to be used in paragraph (1)(a) are:
(a) $0.5617 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.0345 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.091)For the year 2023 and every subsequent year, the rate of tax to be used in paragraph (1)(b) is $1.8560 on each $100 valuation of real property being non-residential property.
5(1.1)Repealed: 1982, c.56, s.4
5(1.2)Repealed: 1979, c.61, s.1
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year, every municipality shall, by resolution of its council adopted under subsection 99(2) of the Local Governance Act, impose a tax on all real property that is within the municipality at the following rates:  
(i) for the residential property that is within the municipality, at the rate fixed by the municipality; and
(ii) for the following real property:
(A) for the non-residential property referred to in paragraph (a) of the definition “non-residential property” in section 1 of the Assessment Act that is within the municipality, at the rate fixed by the municipality of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i); and
(B) for the non-residential property referred to in paragraph (b) of the definition “non-residential property” in section 1 of the Assessment Act that is within the municipality, at the rate fixed by the municipality of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i);
(a.1) each year, every rural community shall, by resolution of its council adopted under subsection 99(2) of the Local Governance Act, impose a tax on all real property that is within the rural community at the following rates: 
(i) for the residential property that is within the rural community, at the rate fixed by the rural community; and
(ii) for the following real property:
(A) for the non-residential property referred to in paragraph (a) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural community, at the rate fixed by the rural community of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i); and
(B) for the non-residential property referred to in paragraph (b) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural community, at the rate fixed by the rural community of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i);
(b) Repealed: 1992, c.5, s.22
(c) for the purposes of subsection 176.8(1) of the Local Governance Act, each year, the Minister of Local Government and Local Governance Reform shall impose a tax on all real property that is within a rural district at the following rates: 
(i) for the residential property that is within the rural district, at the rate fixed by that Minister; and
(ii) for the following real property:
(A) for the non-residential property referred to in paragraph (a) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural district, at the rate fixed by that Minister of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i); and
(B) for the non-residential property referred to in paragraph (b) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural district, at the rate fixed by that Minister of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i);
(d) for the purposes of section 110 of the Local Governance Act, each year, the Minister of Local Government and Local Governance Reform shall impose a tax on all real property that is within a rural community at the following rates: 
(i) for the residential property that is within the rural community, at the rate fixed by that Minister; and
(ii) for the following real property:
(A) for the non-residential property referred to in paragraph (a) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural community, at the rate fixed by that Minister of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i); and
(B) for the non-residential property referred to in paragraph (b) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural community, at the rate fixed by that Minister of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i).
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsections (2.02) and (2.1) there shall be a tax on all real property within a municipality, a rural district and a rural community under the Local Governance Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
5(2.02)For the year 2011 and every subsequent year, the rate of tax to be used in subsection (2.01) is $0.0194 on each one hundred dollars valuation of real property being residential property or non-residential property.
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
5(3)Repealed: 1982, c.56, s.4
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 or 2.1 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.11) to (4.41), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.101)Despite subsection (4), and despite any amount credited under the Residential Property Tax Relief Act, for the year 2023 and every subsequent year, there shall be a tax at the rate of $0.4115 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of a municipality for which the roads, streets or highways are under the control of the Minister of Transportation and Infrastructure and have not vested in the municipality under the provisions of section 32 of the Highway Act.
5(4.11)For the years 2011 and 2012, the rate of tax to be used in paragraph (4.1)(c) is $0.6315 on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.12)For the year 2013, the rate of tax to be used in paragraph (4.1)(c) is $0.5765 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.13)For the year 2014, the rate of tax to be used in paragraph (4.1)(c) is $0.5215 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.14)For the year 2015, the rate of tax to be used in paragraph (4.1)(c) is $0.4665 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.15)For the year 2016 and every subsequent year, the rate of tax to be used in paragraph (4.1)(c) is $0.4115 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
5(4.21)For the year 2013 and every subsequent year and despite subsection (4.2), if a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate of tax to be used in paragraph (4.1)(c) shall be $0.4115 on each $100 valuation in respect of real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
5(4.3)If a rural community has enacted a by-law under section 10 of the Local Governance Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
5(4.31)For the year 2013 and every subsequent year and despite subsection (4.3), if a rural community has enacted a by-law under section 10 of the Local Governance Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in the rural community.
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act, chapter M-22 of the Revised Statutes, 1973, to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
5(4.41)For the year 2013 and every subsequent year and despite subsection (4.4), if a rural community is required by a regulation under paragraph 32(1)(c) of the Local Governance Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in that area of the rural community.
5(4.5)Despite paragraphs (1)(a) and (b) and subsections (2.01) and (4.1), the rates determined under subsection 5.01(2) shall be used for the year 2010 instead of the rates referred to in paragraphs (1)(a) and (b) and subsections (2.01) and (4.1).
5(4.6)Repealed: 2010, c.35, s.2
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes that would have been payable for the following periods of years if the real property had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
5(7.1)Notwithstanding subsection (7), interest payable under that subsection shall not exceed the amount determined in accordance with the regulations.
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes that would have been payable for the following periods of years if the farm outbuilding had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
5(8.1)Notwithstanding paragraph (8)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes that would have been payable for the following periods of years if the portion had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
5(9.1)Notwithstanding paragraph (9)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9.2)Where real property registered under the farm land identification program ceases to be registered under the program, the sum of the total of the taxes payable under subsection (7) or paragraph (8)(b) or (9)(b), as the case may be, and the amount of interest payable under subsection (7.1), (8.1) or (9.1), as the case may be, shall be deemed to be taxes for the purposes of this Act.
5(10)Each year the Minister of Local Government and Local Governance Reform shall calculate the average of the rates of tax for that year fixed under paragraph 4(1)(a) for all of the rural districts in the Province.
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a rural district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under paragraph 4(1)(a) and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
5(11.1)For the purposes of subsection (11) and for the year 2013 and every subsequent year,
(a) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a rural district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
F - G + E
where
F is the amount of the tax imposed under paragraph (2)(c) on that real property for that year at the rate referred to in that paragraph,
G is the amount of the tax that would be imposed on that real property for that year at the average rate of tax calculated under subsection (10), and
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a rural district is less than or equal to the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
5(13)Despite paragraphs (2)(a), (a.1) and (d),
(a) where in a year the rate of tax referred to in paragraph (2)(a) for real property located in a municipality exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
A − B
where
Ais the tax imposed under paragraph (2)(a) on that real property for that year calculated at the rate referred to in paragraph (2)(a), and
Bis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10); and
(b) where in a year the total of the rates of tax referred to in paragraphs (2)(a.1) and (d) for real property located in a rural community exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
C − D
where
Cis the total of the taxes imposed under paragraphs (2)(a.1) and (d) on that real property for that year calculated at the rates referred to in paragraphs (2)(a.1) and (d), and
Dis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
5(13.1)For the purposes of paragraph (13)(a) and for the year 2013 and every subsequent year,
(a) if the value for A is greater than the value for B under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
A - B + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for A is less than or equal to the value for B under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(13.2)For the purposes of paragraph (13)(b) and for the year 2013 and every subsequent year,
(a) if the value for C is greater than the value for D under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
C - D + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for C is less than or equal to the value for D under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsections (13), (13.1) and (13.2).
5(15)The amount of a payment under subsection (13), (13.1) or (13.2) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
5(16)The amount of a payment under subsection (13), (13.1) or (13.2) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Agriculture, Aquaculture and Fisheries and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Agriculture, Aquaculture and Fisheries may at any time discontinue payments under subsection (13), (13.1) or (13.2).
5(18)Subsection (13), (13.1) or (13.2) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
5(19)Subsection (13), (13.1) or (13.2) does not apply where the rural community in which the real property is located collects the tax under subsection 6(4).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83; 2007, c.54, s.1; 2008, c.31, s.14; 2009, c.15, s.2; 2010, c.2, s.1; 2010, c.31, s.117; 2010, c.35, s.2; 2012, c.39, s.130; 2012, c.43, s.3; 2014, c.71, s.1; 2017, c.20, s.152; 2017, c.63, s.51; 2019, c.2, s.126; 2020, c.25, s.97; 2021, c.44, s.5; 2022, c.10, s.1; 2022, c.38, s.2; 2022, c.49, s.1
Real property tax rates
5(1)Subject to subsections (1.01) to (1.091) and (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
5(1.01)For the years 2011 and 2012, the rates of tax to be used in subsection (1) are:
(a) $1.4573 on each one hundred dollars valuation of real property being residential property; and
(b) $2.1860 on each one hundred dollars valuation of real property being non-residential property.
5(1.02)For the year 2013, the rates of tax to be used in subsection (1) are:
(a) $1.3973 on each $100 valuation of real property being residential property; and
(b) $2.1035 on each $100 valuation of real property being non-residential property.
5(1.03)For the year 2014, the rates of tax to be used in subsection (1) are:
(a) $1.3373 on each $100 valuation of real property being residential property; and
(b) $2.0210 on each $100 valuation of real property being non-residential property.
5(1.04)For the year 2015, the rates of tax to be used in subsection (1) are:
(a) $1.2773 on each $100 valuation of real property being residential property; and
(b) $2.1860 on each $100 valuation of real property being non-residential property.
5(1.05)For the years 2016 to 2021, inclusive, the rates of tax to be used in paragraph (1)(a) are:
(a) $1.1233 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.2173 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.06)For the years 2016 to 2021, inclusive, the rate of tax to be used in paragraph (1)(b) is $2.1860 on each $100 valuation of real property being non-residential property.
5(1.07)For the year 2022, the rates of tax to be used in paragraph (1)(a) are:
(a) $0.9361 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.1564 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.071)For the year 2022, the rate of tax to be used in paragraph (1)(b) is $2.0760 on each $100 valuation of real property being non-residential property.
5(1.08)For the year 2023, the rates of tax to be used in paragraph (1)(a) are:
(a) $0.7489 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.0954 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.081)For the year 2023, the rate of tax to be used in paragraph (1)(b) is $1.9660 on each $100 valuation of real property being non-residential property.
5(1.09)For the year 2024 and every subsequent year, the rates of tax to be used in paragraph (1)(a) are:
(a) $0.5617 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.0345 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.091)For the year 2024 and every subsequent year, the rate of tax to be used in paragraph (1)(b) is $1.8560 on each $100 valuation of real property being non-residential property.
5(1.1)Repealed: 1982, c.56, s.4
5(1.2)Repealed: 1979, c.61, s.1
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year every municipality shall, by resolution of its council under subsection 99(2) of the Local Governance Act, impose a tax on all real property within the municipality, at the rate fixed under section 99 of the Local Governance Act on all residential property within the municipality and at one and one-half times that rate on all non-residential property within the municipality;
(a.1) each year every rural community shall, by resolution of its council under subsection 99(2) of the Local Governance Act, impose a tax on all real property within the rural community, at the rate fixed under section 99 of the Local Governance Act on all residential property within the rural community and at one and one-half times that rate on all non-residential property within the rural community;
(b) Repealed: 1992, c.5, s.22
(c) each year there shall be a tax on all real property within a local service district under the Local Governance Act, at the rate fixed under section 4 for that local service district on all residential property and at one and one-half times that rate on all non-residential property; and
(d) each year there shall be a tax on all real property within a rural community under the Local Governance Act, at the rate fixed under section 4 for that rural community on all residential property and at one and one-half times that rate on all non-residential property.
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsections (2.02) and (2.1) there shall be a tax on all real property within a municipality, a local service district and a rural community under the Local Governance Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
5(2.02)For the year 2011 and every subsequent year, the rate of tax to be used in subsection (2.01) is $0.0194 on each one hundred dollars valuation of real property being residential property or non-residential property.
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
5(3)Repealed: 1982, c.56, s.4
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 or 2.1 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.11) to (4.41), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.11)For the years 2011 and 2012, the rate of tax to be used in paragraph (4.1)(c) is $0.6315 on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.12)For the year 2013, the rate of tax to be used in paragraph (4.1)(c) is $0.5765 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.13)For the year 2014, the rate of tax to be used in paragraph (4.1)(c) is $0.5215 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.14)For the year 2015, the rate of tax to be used in paragraph (4.1)(c) is $0.4665 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.15)For the year 2016 and every subsequent year, the rate of tax to be used in paragraph (4.1)(c) is $0.4115 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
5(4.21)For the year 2013 and every subsequent year and despite subsection (4.2), if a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate of tax to be used in paragraph (4.1)(c) shall be $0.4115 on each $100 valuation in respect of real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
5(4.3)If a rural community has enacted a by-law under section 10 of the Local Governance Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
5(4.31)For the year 2013 and every subsequent year and despite subsection (4.3), if a rural community has enacted a by-law under section 10 of the Local Governance Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in the rural community.
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act, chapter M-22 of the Revised Statutes, 1973, to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
5(4.41)For the year 2013 and every subsequent year and despite subsection (4.4), if a rural community is required by a regulation under paragraph 32(1)(c) of the Local Governance Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in that area of the rural community.
5(4.5)Despite paragraphs (1)(a) and (b) and subsections (2.01) and (4.1), the rates determined under subsection 5.01(2) shall be used for the year 2010 instead of the rates referred to in paragraphs (1)(a) and (b) and subsections (2.01) and (4.1).
5(4.6)Repealed: 2010, c.35, s.2
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes that would have been payable for the following periods of years if the real property had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
5(7.1)Notwithstanding subsection (7), interest payable under that subsection shall not exceed the amount determined in accordance with the regulations.
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes that would have been payable for the following periods of years if the farm outbuilding had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
5(8.1)Notwithstanding paragraph (8)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes that would have been payable for the following periods of years if the portion had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
5(9.1)Notwithstanding paragraph (9)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9.2)Where real property registered under the farm land identification program ceases to be registered under the program, the sum of the total of the taxes payable under subsection (7) or paragraph (8)(b) or (9)(b), as the case may be, and the amount of interest payable under subsection (7.1), (8.1) or (9.1), as the case may be, shall be deemed to be taxes for the purposes of this Act.
5(10)Each year the Minister of Local Government and Local Governance Reform shall calculate the average of the rates of tax for that year fixed under paragraph 4(1)(a) for all of the local service districts in the Province.
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under paragraph 4(1)(a) and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
5(11.1)For the purposes of subsection (11) and for the year 2013 and every subsequent year,
(a) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
F - G + E
where
F is the amount of the tax imposed under paragraph (2)(c) on that real property for that year at the rate referred to in that paragraph,
G is the amount of the tax that would be imposed on that real property for that year at the average rate of tax calculated under subsection (10), and
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district is less than or equal to the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
5(13)Despite paragraphs (2)(a), (a.1) and (d),
(a) where in a year the rate of tax referred to in paragraph (2)(a) for real property located in a municipality exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
A − B
where
Ais the tax imposed under paragraph (2)(a) on that real property for that year calculated at the rate referred to in paragraph (2)(a), and
Bis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10); and
(b) where in a year the total of the rates of tax referred to in paragraphs (2)(a.1) and (d) for real property located in a rural community exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
C − D
where
Cis the total of the taxes imposed under paragraphs (2)(a.1) and (d) on that real property for that year calculated at the rates referred to in paragraphs (2)(a.1) and (d), and
Dis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
5(13.1)For the purposes of paragraph (13)(a) and for the year 2013 and every subsequent year,
(a) if the value for A is greater than the value for B under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
A - B + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for A is less than or equal to the value for B under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(13.2)For the purposes of paragraph (13)(b) and for the year 2013 and every subsequent year,
(a) if the value for C is greater than the value for D under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
C - D + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for C is less than or equal to the value for D under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsections (13), (13.1) and (13.2).
5(15)The amount of a payment under subsection (13), (13.1) or (13.2) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
5(16)The amount of a payment under subsection (13), (13.1) or (13.2) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Agriculture, Aquaculture and Fisheries and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Agriculture, Aquaculture and Fisheries may at any time discontinue payments under subsection (13), (13.1) or (13.2).
5(18)Subsection (13), (13.1) or (13.2) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
5(19)Subsection (13), (13.1) or (13.2) does not apply where the rural community in which the real property is located collects the tax under subsection 6(4).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83; 2007, c.54, s.1; 2008, c.31, s.14; 2009, c.15, s.2; 2010, c.2, s.1; 2010, c.31, s.117; 2010, c.35, s.2; 2012, c.39, s.130; 2012, c.43, s.3; 2014, c.71, s.1; 2017, c.20, s.152; 2017, c.63, s.51; 2019, c.2, s.126; 2020, c.25, s.97; 2022, c.10, s.1
Real property tax rates
5(1)Subject to subsections (1.01) to (1.06) and (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
5(1.01)For the years 2011 and 2012, the rates of tax to be used in subsection (1) are:
(a) $1.4573 on each one hundred dollars valuation of real property being residential property; and
(b) $2.1860 on each one hundred dollars valuation of real property being non-residential property.
5(1.02)For the year 2013, the rates of tax to be used in subsection (1) are:
(a) $1.3973 on each $100 valuation of real property being residential property; and
(b) $2.1035 on each $100 valuation of real property being non-residential property.
5(1.03)For the year 2014, the rates of tax to be used in subsection (1) are:
(a) $1.3373 on each $100 valuation of real property being residential property; and
(b) $2.0210 on each $100 valuation of real property being non-residential property.
5(1.04)For the year 2015, the rates of tax to be used in subsection (1) are:
(a) $1.2773 on each $100 valuation of real property being residential property; and
(b) $2.1860 on each $100 valuation of real property being non-residential property.
5(1.05)For the year 2016 and every subsequent year, the rates of tax to be used in paragraph (1)(a) are:
(a) $1.1233 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.2173 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.06)For the year 2016 and every subsequent year, the rate of tax to be used in paragraph (1)(b) is $2.1860 on each $100 valuation of real property being non-residential property.
5(1.1)Repealed: 1982, c.56, s.4
5(1.2)Repealed: 1979, c.61, s.1
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year every municipality shall, by resolution of its council under subsection 99(2) of the Local Governance Act, impose a tax on all real property within the municipality, at the rate fixed under section 99 of the Local Governance Act on all residential property within the municipality and at one and one-half times that rate on all non-residential property within the municipality;
(a.1) each year every rural community shall, by resolution of its council under subsection 99(2) of the Local Governance Act, impose a tax on all real property within the rural community, at the rate fixed under section 99 of the Local Governance Act on all residential property within the rural community and at one and one-half times that rate on all non-residential property within the rural community;
(b) Repealed: 1992, c.5, s.22
(c) each year there shall be a tax on all real property within a local service district under the Local Governance Act, at the rate fixed under section 4 for that local service district on all residential property and at one and one-half times that rate on all non-residential property; and
(d) each year there shall be a tax on all real property within a rural community under the Local Governance Act, at the rate fixed under section 4 for that rural community on all residential property and at one and one-half times that rate on all non-residential property.
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsections (2.02) and (2.1) there shall be a tax on all real property within a municipality, a local service district and a rural community under the Local Governance Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
5(2.02)For the year 2011 and every subsequent year, the rate of tax to be used in subsection (2.01) is $0.0194 on each one hundred dollars valuation of real property being residential property or non-residential property.
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
5(3)Repealed: 1982, c.56, s.4
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 or 2.1 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.11) to (4.41), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.11)For the years 2011 and 2012, the rate of tax to be used in paragraph (4.1)(c) is $0.6315 on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.12)For the year 2013, the rate of tax to be used in paragraph (4.1)(c) is $0.5765 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.13)For the year 2014, the rate of tax to be used in paragraph (4.1)(c) is $0.5215 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.14)For the year 2015, the rate of tax to be used in paragraph (4.1)(c) is $0.4665 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.15)For the year 2016 and every subsequent year, the rate of tax to be used in paragraph (4.1)(c) is $0.4115 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
5(4.21)For the year 2013 and every subsequent year and despite subsection (4.2), if a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate of tax to be used in paragraph (4.1)(c) shall be $0.4115 on each $100 valuation in respect of real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
5(4.3)If a rural community has enacted a by-law under section 10 of the Local Governance Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
5(4.31)For the year 2013 and every subsequent year and despite subsection (4.3), if a rural community has enacted a by-law under section 10 of the Local Governance Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in the rural community.
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act, chapter M-22 of the Revised Statutes, 1973, to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
5(4.41)For the year 2013 and every subsequent year and despite subsection (4.4), if a rural community is required by a regulation under paragraph 32(1)(c) of the Local Governance Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in that area of the rural community.
5(4.5)Despite paragraphs (1)(a) and (b) and subsections (2.01) and (4.1), the rates determined under subsection 5.01(2) shall be used for the year 2010 instead of the rates referred to in paragraphs (1)(a) and (b) and subsections (2.01) and (4.1).
5(4.6)Repealed: 2010, c.35, s.2
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes that would have been payable for the following periods of years if the real property had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
5(7.1)Notwithstanding subsection (7), interest payable under that subsection shall not exceed the amount determined in accordance with the regulations.
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes that would have been payable for the following periods of years if the farm outbuilding had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
5(8.1)Notwithstanding paragraph (8)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes that would have been payable for the following periods of years if the portion had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
5(9.1)Notwithstanding paragraph (9)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9.2)Where real property registered under the farm land identification program ceases to be registered under the program, the sum of the total of the taxes payable under subsection (7) or paragraph (8)(b) or (9)(b), as the case may be, and the amount of interest payable under subsection (7.1), (8.1) or (9.1), as the case may be, shall be deemed to be taxes for the purposes of this Act.
5(10)Each year the Minister of Local Government and Local Governance Reform shall calculate the average of the rates of tax for that year fixed under paragraph 4(1)(a) for all of the local service districts in the Province.
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under paragraph 4(1)(a) and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
5(11.1)For the purposes of subsection (11) and for the year 2013 and every subsequent year,
(a) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
F - G + E
where
F is the amount of the tax imposed under paragraph (2)(c) on that real property for that year at the rate referred to in that paragraph,
G is the amount of the tax that would be imposed on that real property for that year at the average rate of tax calculated under subsection (10), and
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district is less than or equal to the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
5(13)Despite paragraphs (2)(a), (a.1) and (d),
(a) where in a year the rate of tax referred to in paragraph (2)(a) for real property located in a municipality exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
A − B
where
Ais the tax imposed under paragraph (2)(a) on that real property for that year calculated at the rate referred to in paragraph (2)(a), and
Bis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10); and
(b) where in a year the total of the rates of tax referred to in paragraphs (2)(a.1) and (d) for real property located in a rural community exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
C − D
where
Cis the total of the taxes imposed under paragraphs (2)(a.1) and (d) on that real property for that year calculated at the rates referred to in paragraphs (2)(a.1) and (d), and
Dis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
5(13.1)For the purposes of paragraph (13)(a) and for the year 2013 and every subsequent year,
(a) if the value for A is greater than the value for B under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
A - B + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for A is less than or equal to the value for B under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(13.2)For the purposes of paragraph (13)(b) and for the year 2013 and every subsequent year,
(a) if the value for C is greater than the value for D under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
C - D + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for C is less than or equal to the value for D under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsections (13), (13.1) and (13.2).
5(15)The amount of a payment under subsection (13), (13.1) or (13.2) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
5(16)The amount of a payment under subsection (13), (13.1) or (13.2) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Agriculture, Aquaculture and Fisheries and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Agriculture, Aquaculture and Fisheries may at any time discontinue payments under subsection (13), (13.1) or (13.2).
5(18)Subsection (13), (13.1) or (13.2) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
5(19)Subsection (13), (13.1) or (13.2) does not apply where the rural community in which the real property is located collects the tax under subsection 6(4).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83; 2007, c.54, s.1; 2008, c.31, s.14; 2009, c.15, s.2; 2010, c.2, s.1; 2010, c.31, s.117; 2010, c.35, s.2; 2012, c.39, s.130; 2012, c.43, s.3; 2014, c.71, s.1; 2017, c.20, s.152; 2017, c.63, s.51; 2019, c.2, s.126; 2020, c.25, s.97
Real property tax rates
5(1)Subject to subsections (1.01) to (1.06) and (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
5(1.01)For the years 2011 and 2012, the rates of tax to be used in subsection (1) are:
(a) $1.4573 on each one hundred dollars valuation of real property being residential property; and
(b) $2.1860 on each one hundred dollars valuation of real property being non-residential property.
5(1.02)For the year 2013, the rates of tax to be used in subsection (1) are:
(a) $1.3973 on each $100 valuation of real property being residential property; and
(b) $2.1035 on each $100 valuation of real property being non-residential property.
5(1.03)For the year 2014, the rates of tax to be used in subsection (1) are:
(a) $1.3373 on each $100 valuation of real property being residential property; and
(b) $2.0210 on each $100 valuation of real property being non-residential property.
5(1.04)For the year 2015, the rates of tax to be used in subsection (1) are:
(a) $1.2773 on each $100 valuation of real property being residential property; and
(b) $2.1860 on each $100 valuation of real property being non-residential property.
5(1.05)For the year 2016 and every subsequent year, the rates of tax to be used in paragraph (1)(a) are:
(a) $1.1233 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.2173 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.06)For the year 2016 and every subsequent year, the rate of tax to be used in paragraph (1)(b) is $2.1860 on each $100 valuation of real property being non-residential property.
5(1.1)Repealed: 1982, c.56, s.4
5(1.2)Repealed: 1979, c.61, s.1
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year every municipality shall, by resolution of its council under subsection 99(2) of the Local Governance Act, impose a tax on all real property within the municipality, at the rate fixed under section 99 of the Local Governance Act on all residential property within the municipality and at one and one-half times that rate on all non-residential property within the municipality;
(a.1) each year every rural community shall, by resolution of its council under subsection 99(2) of the Local Governance Act, impose a tax on all real property within the rural community, at the rate fixed under section 99 of the Local Governance Act on all residential property within the rural community and at one and one-half times that rate on all non-residential property within the rural community;
(b) Repealed: 1992, c.5, s.22
(c) each year there shall be a tax on all real property within a local service district under the Local Governance Act, at the rate fixed under section 4 for that local service district on all residential property and at one and one-half times that rate on all non-residential property; and
(d) each year there shall be a tax on all real property within a rural community under the Local Governance Act, at the rate fixed under section 4 for that rural community on all residential property and at one and one-half times that rate on all non-residential property.
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsections (2.02) and (2.1) there shall be a tax on all real property within a municipality, a local service district and a rural community under the Local Governance Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
5(2.02)For the year 2011 and every subsequent year, the rate of tax to be used in subsection (2.01) is $0.0194 on each one hundred dollars valuation of real property being residential property or non-residential property.
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
5(3)Repealed: 1982, c.56, s.4
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 or 2.1 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.11) to (4.41), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.11)For the years 2011 and 2012, the rate of tax to be used in paragraph (4.1)(c) is $0.6315 on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.12)For the year 2013, the rate of tax to be used in paragraph (4.1)(c) is $0.5765 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.13)For the year 2014, the rate of tax to be used in paragraph (4.1)(c) is $0.5215 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.14)For the year 2015, the rate of tax to be used in paragraph (4.1)(c) is $0.4665 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.15)For the year 2016 and every subsequent year, the rate of tax to be used in paragraph (4.1)(c) is $0.4115 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
5(4.21)For the year 2013 and every subsequent year and despite subsection (4.2), if a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate of tax to be used in paragraph (4.1)(c) shall be $0.4115 on each $100 valuation in respect of real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
5(4.3)If a rural community has enacted a by-law under section 10 of the Local Governance Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
5(4.31)For the year 2013 and every subsequent year and despite subsection (4.3), if a rural community has enacted a by-law under section 10 of the Local Governance Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in the rural community.
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act, chapter M-22 of the Revised Statutes, 1973, to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
5(4.41)For the year 2013 and every subsequent year and despite subsection (4.4), if a rural community is required by a regulation under paragraph 32(1)(c) of the Local Governance Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in that area of the rural community.
5(4.5)Despite paragraphs (1)(a) and (b) and subsections (2.01) and (4.1), the rates determined under subsection 5.01(2) shall be used for the year 2010 instead of the rates referred to in paragraphs (1)(a) and (b) and subsections (2.01) and (4.1).
5(4.6)Repealed: 2010, c.35, s.2
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes that would have been payable for the following periods of years if the real property had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
5(7.1)Notwithstanding subsection (7), interest payable under that subsection shall not exceed the amount determined in accordance with the regulations.
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes that would have been payable for the following periods of years if the farm outbuilding had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
5(8.1)Notwithstanding paragraph (8)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes that would have been payable for the following periods of years if the portion had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
5(9.1)Notwithstanding paragraph (9)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9.2)Where real property registered under the farm land identification program ceases to be registered under the program, the sum of the total of the taxes payable under subsection (7) or paragraph (8)(b) or (9)(b), as the case may be, and the amount of interest payable under subsection (7.1), (8.1) or (9.1), as the case may be, shall be deemed to be taxes for the purposes of this Act.
5(10)Each year the Minister of Environment and Local Government shall calculate the average of the rates of tax for that year fixed under paragraph 4(1)(a) for all of the local service districts in the Province.
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under paragraph 4(1)(a) and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
5(11.1)For the purposes of subsection (11) and for the year 2013 and every subsequent year,
(a) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
F - G + E
where
F is the amount of the tax imposed under paragraph (2)(c) on that real property for that year at the rate referred to in that paragraph,
G is the amount of the tax that would be imposed on that real property for that year at the average rate of tax calculated under subsection (10), and
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district is less than or equal to the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
5(13)Despite paragraphs (2)(a), (a.1) and (d),
(a) where in a year the rate of tax referred to in paragraph (2)(a) for real property located in a municipality exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
A − B
where
Ais the tax imposed under paragraph (2)(a) on that real property for that year calculated at the rate referred to in paragraph (2)(a), and
Bis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10); and
(b) where in a year the total of the rates of tax referred to in paragraphs (2)(a.1) and (d) for real property located in a rural community exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
C − D
where
Cis the total of the taxes imposed under paragraphs (2)(a.1) and (d) on that real property for that year calculated at the rates referred to in paragraphs (2)(a.1) and (d), and
Dis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
5(13.1)For the purposes of paragraph (13)(a) and for the year 2013 and every subsequent year,
(a) if the value for A is greater than the value for B under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
A - B + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for A is less than or equal to the value for B under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(13.2)For the purposes of paragraph (13)(b) and for the year 2013 and every subsequent year,
(a) if the value for C is greater than the value for D under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
C - D + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for C is less than or equal to the value for D under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsections (13), (13.1) and (13.2).
5(15)The amount of a payment under subsection (13), (13.1) or (13.2) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
5(16)The amount of a payment under subsection (13), (13.1) or (13.2) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Agriculture, Aquaculture and Fisheries and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Agriculture, Aquaculture and Fisheries may at any time discontinue payments under subsection (13), (13.1) or (13.2).
5(18)Subsection (13), (13.1) or (13.2) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
5(19)Subsection (13), (13.1) or (13.2) does not apply where the rural community in which the real property is located collects the tax under subsection 6(4).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83; 2007, c.54, s.1; 2008, c.31, s.14; 2009, c.15, s.2; 2010, c.2, s.1; 2010, c.31, s.117; 2010, c.35, s.2; 2012, c.39, s.130; 2012, c.43, s.3; 2014, c.71, s.1; 2017, c.20, s.152; 2017, c.63, s.51; 2019, c.2, s.126
Real property tax rates
5(1)Subject to subsections (1.01) to (1.06) and (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
Real property tax rates
5(1.01)For the years 2011 and 2012, the rates of tax to be used in subsection (1) are:
(a) $1.4573 on each one hundred dollars valuation of real property being residential property; and
(b) $2.1860 on each one hundred dollars valuation of real property being non-residential property.
Real property tax rates
5(1.02)For the year 2013, the rates of tax to be used in subsection (1) are:
(a) $1.3973 on each $100 valuation of real property being residential property; and
(b) $2.1035 on each $100 valuation of real property being non-residential property.
Real property tax rates
5(1.03)For the year 2014, the rates of tax to be used in subsection (1) are:
(a) $1.3373 on each $100 valuation of real property being residential property; and
(b) $2.0210 on each $100 valuation of real property being non-residential property.
Real property tax rates
5(1.04)For the year 2015, the rates of tax to be used in subsection (1) are:
(a) $1.2773 on each $100 valuation of real property being residential property; and
(b) $2.1860 on each $100 valuation of real property being non-residential property.
Real property tax rates
5(1.05)For the year 2016 and every subsequent year, the rates of tax to be used in paragraph (1)(a) are:
(a) $1.1233 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.2173 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.06)For the year 2016 and every subsequent year, the rate of tax to be used in paragraph (1)(b) is $2.1860 on each $100 valuation of real property being non-residential property.
Repealed
5(1.1)Repealed: 1982, c.56, s.4
Repealed
5(1.2)Repealed: 1979, c.61, s.1
Real property tax rates
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year every municipality shall, by resolution of its council under subsection 99(2) of the Local Governance Act, impose a tax on all real property within the municipality, at the rate fixed under section 99 of the Local Governance Act on all residential property within the municipality and at one and one-half times that rate on all non-residential property within the municipality;
(a.1) each year every rural community shall, by resolution of its council under subsection 99(2) of the Local Governance Act, impose a tax on all real property within the rural community, at the rate fixed under section 99 of the Local Governance Act on all residential property within the rural community and at one and one-half times that rate on all non-residential property within the rural community;
(b) Repealed: 1992, c.5, s.22
(c) each year there shall be a tax on all real property within a local service district under the Local Governance Act, at the rate fixed under section 4 for that local service district on all residential property and at one and one-half times that rate on all non-residential property; and
(d) each year there shall be a tax on all real property within a rural community under the Local Governance Act, at the rate fixed under section 4 for that rural community on all residential property and at one and one-half times that rate on all non-residential property.
Municipal tax
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
Municipal tax
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
Rural community tax
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
Real property tax rates
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsections (2.02) and (2.1) there shall be a tax on all real property within a municipality, a local service district and a rural community under the Local Governance Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
Real property tax rates
5(2.02)For the year 2011 and every subsequent year, the rate of tax to be used in subsection (2.01) is $0.0194 on each one hundred dollars valuation of real property being residential property or non-residential property.
Exemption for public utilities
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
Repealed
5(3)Repealed: 1982, c.56, s.4
Reduction on real property tax rate
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 or 2.1 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
Tax rates for real property not within a municipality
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.11) to (4.41), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.11)For the years 2011 and 2012, the rate of tax to be used in paragraph (4.1)(c) is $0.6315 on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.12)For the year 2013, the rate of tax to be used in paragraph (4.1)(c) is $0.5765 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.13)For the year 2014, the rate of tax to be used in paragraph (4.1)(c) is $0.5215 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.14)For the year 2015, the rate of tax to be used in paragraph (4.1)(c) is $0.4665 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.15)For the year 2016 and every subsequent year, the rate of tax to be used in paragraph (4.1)(c) is $0.4115 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
Tax rates for real property not within a municipality
5(4.21)For the year 2013 and every subsequent year and despite subsection (4.2), if a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate of tax to be used in paragraph (4.1)(c) shall be $0.4115 on each $100 valuation in respect of real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
Tax rates for real property not within a municipality
5(4.3)If a rural community has enacted a by-law under section 10 of the Local Governance Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
Tax rates for real property not within a municipality
5(4.31)For the year 2013 and every subsequent year and despite subsection (4.3), if a rural community has enacted a by-law under section 10 of the Local Governance Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in the rural community.
Tax rates for real property not within a municipality
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act, chapter M-22 of the Revised Statutes, 1973, to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
Tax rates for real property not within a municipality
5(4.41)For the year 2013 and every subsequent year and despite subsection (4.4), if a rural community is required by a regulation under paragraph 32(1)(c) of the Local Governance Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in that area of the rural community.
Tax rates for 2010
5(4.5)Despite paragraphs (1)(a) and (b) and subsections (2.01) and (4.1), the rates determined under subsection 5.01(2) shall be used for the year 2010 instead of the rates referred to in paragraphs (1)(a) and (b) and subsections (2.01) and (4.1).
Repealed
5(4.6)Repealed: 2010, c.35, s.2
Tax rates on cessation and sale of golf course
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
Farm land identification program
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
Farm land identification program
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes that would have been payable for the following periods of years if the real property had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
5(7.1)Notwithstanding subsection (7), interest payable under that subsection shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes that would have been payable for the following periods of years if the farm outbuilding had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
5(8.1)Notwithstanding paragraph (8)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes that would have been payable for the following periods of years if the portion had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
5(9.1)Notwithstanding paragraph (9)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9.2)Where real property registered under the farm land identification program ceases to be registered under the program, the sum of the total of the taxes payable under subsection (7) or paragraph (8)(b) or (9)(b), as the case may be, and the amount of interest payable under subsection (7.1), (8.1) or (9.1), as the case may be, shall be deemed to be taxes for the purposes of this Act.
Farm land identification program
5(10)Each year the Minister of Environment and Local Government shall calculate the average of the rates of tax for that year fixed under paragraph 4(1)(a) for all of the local service districts in the Province.
Farm land identification program
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under paragraph 4(1)(a) and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
Farm land identification program
5(11.1)For the purposes of subsection (11) and for the year 2013 and every subsequent year,
(a) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
F - G + E
where
F is the amount of the tax imposed under paragraph (2)(c) on that real property for that year at the rate referred to in that paragraph,
G is the amount of the tax that would be imposed on that real property for that year at the average rate of tax calculated under subsection (10), and
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district is less than or equal to the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
Farm land identification program
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
Farm land identification program
5(13)Despite paragraphs (2)(a), (a.1) and (d),
(a) where in a year the rate of tax referred to in paragraph (2)(a) for real property located in a municipality exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
A − B
where
Ais the tax imposed under paragraph (2)(a) on that real property for that year calculated at the rate referred to in paragraph (2)(a), and
Bis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10); and
(b) where in a year the total of the rates of tax referred to in paragraphs (2)(a.1) and (d) for real property located in a rural community exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
C − D
where
Cis the total of the taxes imposed under paragraphs (2)(a.1) and (d) on that real property for that year calculated at the rates referred to in paragraphs (2)(a.1) and (d), and
Dis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
Farm land identification program
5(13.1)For the purposes of paragraph (13)(a) and for the year 2013 and every subsequent year,
(a) if the value for A is greater than the value for B under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
A - B + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for A is less than or equal to the value for B under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
Farm land identification program
5(13.2)For the purposes of paragraph (13)(b) and for the year 2013 and every subsequent year,
(a) if the value for C is greater than the value for D under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
C - D + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for C is less than or equal to the value for D under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
Farm land identification program
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsections (13), (13.1) and (13.2).
Farm land identification program
5(15)The amount of a payment under subsection (13), (13.1) or (13.2) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
Farm land identification program
5(16)The amount of a payment under subsection (13), (13.1) or (13.2) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Aquaculture and Fisheries and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
Farm land identification program
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Aquaculture and Fisheries may at any time discontinue payments under subsection (13), (13.1) or (13.2).
Farm land identification program
5(18)Subsection (13), (13.1) or (13.2) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
Farm land identification program
5(19)Subsection (13), (13.1) or (13.2) does not apply where the rural community in which the real property is located collects the tax under subsection 6(4).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83; 2007, c.54, s.1; 2008, c.31, s.14; 2009, c.15, s.2; 2010, c.2, s.1; 2010, c.31, s.117; 2010, c.35, s.2; 2012, c.39, s.130; 2012, c.43, s.3; 2014, c.71, s.1; 2017, c.20, s.152; 2017, c.63, s.51
Real property tax rates
5(1)Subject to subsections (1.01) to (1.06) and (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
Real property tax rates
5(1.01)For the years 2011 and 2012, the rates of tax to be used in subsection (1) are:
(a) $1.4573 on each one hundred dollars valuation of real property being residential property; and
(b) $2.1860 on each one hundred dollars valuation of real property being non-residential property.
Real property tax rates
5(1.02)For the year 2013, the rates of tax to be used in subsection (1) are:
(a) $1.3973 on each $100 valuation of real property being residential property; and
(b) $2.1035 on each $100 valuation of real property being non-residential property.
Real property tax rates
5(1.03)For the year 2014, the rates of tax to be used in subsection (1) are:
(a) $1.3373 on each $100 valuation of real property being residential property; and
(b) $2.0210 on each $100 valuation of real property being non-residential property.
Real property tax rates
5(1.04)For the year 2015, the rates of tax to be used in subsection (1) are:
(a) $1.2773 on each $100 valuation of real property being residential property; and
(b) $2.1860 on each $100 valuation of real property being non-residential property.
Real property tax rates
5(1.05)For the year 2016 and every subsequent year, the rates of tax to be used in paragraph (1)(a) are:
(a) $1.1233 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.2173 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.06)For the year 2016 and every subsequent year, the rate of tax to be used in paragraph (1)(b) is $2.1860 on each $100 valuation of real property being non-residential property.
Repealed
5(1.1)Repealed: 1982, c.56, s.4
Repealed
5(1.2)Repealed: 1979, c.61, s.1
Real property tax rates
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year every municipality shall, by resolution of its council under subsection 87(2) of the Municipalities Act, impose a tax on all real property within the municipality, at the rate fixed under section 87 of the Municipalities Act on all residential property within the municipality and at one and one-half times that rate on all non-residential property within the municipality;
(a.1) each year every rural community shall, by resolution of its rural community council under subsection 190.081(2) of the Municipalities Act, impose a tax on all real property within the rural community, at the rate fixed under subsection 190.081(2) of the Municipalities Act on all residential property within the rural community and at one and one-half times that rate on all non-residential property within the rural community;
(b) Repealed: 1992, c.5, s.22
(c) each year there shall be a tax on all real property within a local service district under the Municipalities Act, at the rate fixed under section 4 for that local service district on all residential property and at one and one-half times that rate on all non-residential property; and
(d) each year there shall be a tax on all real property within a rural community under the Municipalities Act, at the rate fixed under section 4 for that rural community on all residential property and at one and one-half times that rate on all non-residential property.
Municipal tax
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
Municipal tax
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
Rural community tax
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
Real property tax rates
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsections (2.02) and (2.1) there shall be a tax on all real property within a municipality, a local service district and a rural community under the Municipalities Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
Real property tax rates
5(2.02)For the year 2011 and every subsequent year, the rate of tax to be used in subsection (2.01) is $0.0194 on each one hundred dollars valuation of real property being residential property or non-residential property.
Exemption for public utilities
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
Repealed
5(3)Repealed: 1982, c.56, s.4
Reduction on real property tax rate
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 or 2.1 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
Tax rates for real property not within a municipality
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.11) to (4.41), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.11)For the years 2011 and 2012, the rate of tax to be used in paragraph (4.1)(c) is $0.6315 on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.12)For the year 2013, the rate of tax to be used in paragraph (4.1)(c) is $0.5765 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.13)For the year 2014, the rate of tax to be used in paragraph (4.1)(c) is $0.5215 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.14)For the year 2015, the rate of tax to be used in paragraph (4.1)(c) is $0.4665 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.15)For the year 2016 and every subsequent year, the rate of tax to be used in paragraph (4.1)(c) is $0.4115 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
Tax rates for real property not within a municipality
5(4.21)For the year 2013 and every subsequent year and despite subsection (4.2), if a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate of tax to be used in paragraph (4.1)(c) shall be $0.4115 on each $100 valuation in respect of real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
Tax rates for real property not within a municipality
5(4.3)If a rural community has enacted a by-law under subsection 190.079(1) of the Municipalities Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
Tax rates for real property not within a municipality
5(4.31)For the year 2013 and every subsequent year and despite subsection (4.3), if a rural community has enacted a by-law under subsection 190.079(1) of the Municipalities Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in the rural community.
Tax rates for real property not within a municipality
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
Tax rates for real property not within a municipality
5(4.41)For the year 2013 and every subsequent year and despite subsection (4.4), if a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in that area of the rural community.
Tax rates for 2010
5(4.5)Despite paragraphs (1)(a) and (b) and subsections (2.01) and (4.1), the rates determined under subsection 5.01(2) shall be used for the year 2010 instead of the rates referred to in paragraphs (1)(a) and (b) and subsections (2.01) and (4.1).
Repealed
5(4.6)Repealed: 2010, c.35, s.2
Tax rates on cessation and sale of golf course
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
Farm land identification program
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
Farm land identification program
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes that would have been payable for the following periods of years if the real property had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
5(7.1)Notwithstanding subsection (7), interest payable under that subsection shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes that would have been payable for the following periods of years if the farm outbuilding had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
5(8.1)Notwithstanding paragraph (8)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes that would have been payable for the following periods of years if the portion had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
5(9.1)Notwithstanding paragraph (9)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9.2)Where real property registered under the farm land identification program ceases to be registered under the program, the sum of the total of the taxes payable under subsection (7) or paragraph (8)(b) or (9)(b), as the case may be, and the amount of interest payable under subsection (7.1), (8.1) or (9.1), as the case may be, shall be deemed to be taxes for the purposes of this Act.
Farm land identification program
5(10)Each year the Minister of Environment and Local Government shall calculate the average of the rates of tax for that year fixed under paragraph 4(1)(a) for all of the local service districts in the Province.
Farm land identification program
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under paragraph 4(1)(a) and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
Farm land identification program
5(11.1)For the purposes of subsection (11) and for the year 2013 and every subsequent year,
(a) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
F - G + E
where
F is the amount of the tax imposed under paragraph (2)(c) on that real property for that year at the rate referred to in that paragraph,
G is the amount of the tax that would be imposed on that real property for that year at the average rate of tax calculated under subsection (10), and
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district is less than or equal to the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
Farm land identification program
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
Farm land identification program
5(13)Despite paragraphs (2)(a), (a.1) and (d),
(a) where in a year the rate of tax referred to in paragraph (2)(a) for real property located in a municipality exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
A − B
where
Ais the tax imposed under paragraph (2)(a) on that real property for that year calculated at the rate referred to in paragraph (2)(a), and
Bis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10); and
(b) where in a year the total of the rates of tax referred to in paragraphs (2)(a.1) and (d) for real property located in a rural community exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
C − D
where
Cis the total of the taxes imposed under paragraphs (2)(a.1) and (d) on that real property for that year calculated at the rates referred to in paragraphs (2)(a.1) and (d), and
Dis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
Farm land identification program
5(13.1)For the purposes of paragraph (13)(a) and for the year 2013 and every subsequent year,
(a) if the value for A is greater than the value for B under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
A - B + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for A is less than or equal to the value for B under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
Farm land identification program
5(13.2)For the purposes of paragraph (13)(b) and for the year 2013 and every subsequent year,
(a) if the value for C is greater than the value for D under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
C - D + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for C is less than or equal to the value for D under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
Farm land identification program
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsections (13), (13.1) and (13.2).
Farm land identification program
5(15)The amount of a payment under subsection (13), (13.1) or (13.2) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
Farm land identification program
5(16)The amount of a payment under subsection (13), (13.1) or (13.2) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Aquaculture and Fisheries and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
Farm land identification program
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Aquaculture and Fisheries may at any time discontinue payments under subsection (13), (13.1) or (13.2).
Farm land identification program
5(18)Subsection (13), (13.1) or (13.2) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
Farm land identification program
5(19)Subsection (13), (13.1) or (13.2) does not apply where the rural community in which the real property is located collects the tax under subsection 6(4).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83; 2007, c.54, s.1; 2008, c.31, s.14; 2009, c.15, s.2; 2010, c.2, s.1; 2010, c.31, s.117; 2010, c.35, s.2; 2012, c.39, s.130; 2012, c.43, s.3; 2014, c.71, s.1; 2017, c.63, s.51
Real property tax rates
5(1)Subject to subsections (1.01) to (1.06) and (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
Real property tax rates
5(1.01)For the years 2011 and 2012, the rates of tax to be used in subsection (1) are:
(a) $1.4573 on each one hundred dollars valuation of real property being residential property; and
(b) $2.1860 on each one hundred dollars valuation of real property being non-residential property.
Real property tax rates
5(1.02)For the year 2013, the rates of tax to be used in subsection (1) are:
(a) $1.3973 on each $100 valuation of real property being residential property; and
(b) $2.1035 on each $100 valuation of real property being non-residential property.
Real property tax rates
5(1.03)For the year 2014, the rates of tax to be used in subsection (1) are:
(a) $1.3373 on each $100 valuation of real property being residential property; and
(b) $2.0210 on each $100 valuation of real property being non-residential property.
Real property tax rates
5(1.04)For the year 2015, the rates of tax to be used in subsection (1) are:
(a) $1.2773 on each $100 valuation of real property being residential property; and
(b) $2.1860 on each $100 valuation of real property being non-residential property.
Real property tax rates
5(1.05)For the year 2016 and every subsequent year, the rates of tax to be used in paragraph (1)(a) are:
(a) $1.1233 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.2173 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.06)For the year 2016 and every subsequent year, the rate of tax to be used in paragraph (1)(b) is $2.1860 on each $100 valuation of real property being non-residential property.
Repealed
5(1.1)Repealed: 1982, c.56, s.4
Repealed
5(1.2)Repealed: 1979, c.61, s.1
Real property tax rates
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year every municipality shall, by resolution of its council under subsection 87(2) of the Municipalities Act, impose a tax on all real property within the municipality, at the rate fixed under section 87 of the Municipalities Act on all residential property within the municipality and at one and one-half times that rate on all non-residential property within the municipality;
(a.1) each year every rural community shall, by resolution of its rural community council under subsection 190.081(2) of the Municipalities Act, impose a tax on all real property within the rural community, at the rate fixed under subsection 190.081(2) of the Municipalities Act on all residential property within the rural community and at one and one-half times that rate on all non-residential property within the rural community;
(b) Repealed: 1992, c.5, s.22
(c) each year there shall be a tax on all real property within a local service district under the Municipalities Act, at the rate fixed under section 4 for that local service district on all residential property and at one and one-half times that rate on all non-residential property; and
(d) each year there shall be a tax on all real property within a rural community under the Municipalities Act, at the rate fixed under section 4 for that rural community on all residential property and at one and one-half times that rate on all non-residential property.
Municipal tax
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
Municipal tax
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
Rural community tax
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
Real property tax rates
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsections (2.02) and (2.1) there shall be a tax on all real property within a municipality, a local service district and a rural community under the Municipalities Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
Real property tax rates
5(2.02)For the year 2011 and every subsequent year, the rate of tax to be used in subsection (2.01) is $0.0194 on each one hundred dollars valuation of real property being residential property or non-residential property.
Exemption for public utilities
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
Repealed
5(3)Repealed: 1982, c.56, s.4
Reduction on real property tax rate
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 or 2.1 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
Tax rates for real property not within a municipality
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.11) to (4.41), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.11)For the years 2011 and 2012, the rate of tax to be used in paragraph (4.1)(c) is $0.6315 on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.12)For the year 2013, the rate of tax to be used in paragraph (4.1)(c) is $0.5765 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.13)For the year 2014, the rate of tax to be used in paragraph (4.1)(c) is $0.5215 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.14)For the year 2015, the rate of tax to be used in paragraph (4.1)(c) is $0.4665 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.15)For the year 2016 and every subsequent year, the rate of tax to be used in paragraph (4.1)(c) is $0.4115 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
Tax rates for real property not within a municipality
5(4.21)For the year 2013 and every subsequent year and despite subsection (4.2), if a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate of tax to be used in paragraph (4.1)(c) shall be $0.4115 on each $100 valuation in respect of real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
Tax rates for real property not within a municipality
5(4.3)If a rural community has enacted a by-law under subsection 190.079(1) of the Municipalities Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
Tax rates for real property not within a municipality
5(4.31)For the year 2013 and every subsequent year and despite subsection (4.3), if a rural community has enacted a by-law under subsection 190.079(1) of the Municipalities Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in the rural community.
Tax rates for real property not within a municipality
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
Tax rates for real property not within a municipality
5(4.41)For the year 2013 and every subsequent year and despite subsection (4.4), if a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in that area of the rural community.
Tax rates for 2010
5(4.5)Despite paragraphs (1)(a) and (b) and subsections (2.01) and (4.1), the rates determined under subsection 5.01(2) shall be used for the year 2010 instead of the rates referred to in paragraphs (1)(a) and (b) and subsections (2.01) and (4.1).
Repealed
5(4.6)Repealed: 2010, c.35, s.2
Tax rates on cessation and sale of golf course
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
Farm land identification program
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
Farm land identification program
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes that would have been payable for the following periods of years if the real property had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
5(7.1)Notwithstanding subsection (7), interest payable under that subsection shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes that would have been payable for the following periods of years if the farm outbuilding had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
5(8.1)Notwithstanding paragraph (8)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes that would have been payable for the following periods of years if the portion had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
5(9.1)Notwithstanding paragraph (9)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9.2)Where real property registered under the farm land identification program ceases to be registered under the program, the sum of the total of the taxes payable under subsection (7) or paragraph (8)(b) or (9)(b), as the case may be, and the amount of interest payable under subsection (7.1), (8.1) or (9.1), as the case may be, shall be deemed to be taxes for the purposes of this Act.
Farm land identification program
5(10)Each year the Minister of Environment and Local Government shall calculate the average of the rates of tax for that year fixed under paragraph 4(1)(a) for all of the local service districts in the Province.
Farm land identification program
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under paragraph 4(1)(a) and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
Farm land identification program
5(11.1)For the purposes of subsection (11) and for the year 2013 and every subsequent year,
(a) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
F - G + E
where
F is the amount of the tax imposed under paragraph (2)(c) on that real property for that year at the rate referred to in that paragraph,
G is the amount of the tax that would be imposed on that real property for that year at the average rate of tax calculated under subsection (10), and
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district is less than or equal to the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
Farm land identification program
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
Farm land identification program
5(13)Despite paragraphs (2)(a), (a.1) and (d),
(a) where in a year the rate of tax referred to in paragraph (2)(a) for real property located in a municipality exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
A − B
where
Ais the tax imposed under paragraph (2)(a) on that real property for that year calculated at the rate referred to in paragraph (2)(a), and
Bis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10); and
(b) where in a year the total of the rates of tax referred to in paragraphs (2)(a.1) and (d) for real property located in a rural community exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
C − D
where
Cis the total of the taxes imposed under paragraphs (2)(a.1) and (d) on that real property for that year calculated at the rates referred to in paragraphs (2)(a.1) and (d), and
Dis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
Farm land identification program
5(13.1)For the purposes of paragraph (13)(a) and for the year 2013 and every subsequent year,
(a) if the value for A is greater than the value for B under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
A - B + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for A is less than or equal to the value for B under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
Farm land identification program
5(13.2)For the purposes of paragraph (13)(b) and for the year 2013 and every subsequent year,
(a) if the value for C is greater than the value for D under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
C - D + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for C is less than or equal to the value for D under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
Farm land identification program
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsections (13), (13.1) and (13.2).
Farm land identification program
5(15)The amount of a payment under subsection (13), (13.1) or (13.2) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
Farm land identification program
5(16)The amount of a payment under subsection (13), (13.1) or (13.2) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Agriculture, Aquaculture and Fisheries and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
Farm land identification program
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Agriculture, Aquaculture and Fisheries may at any time discontinue payments under subsection (13), (13.1) or (13.2).
Farm land identification program
5(18)Subsection (13), (13.1) or (13.2) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
Farm land identification program
5(19)Subsection (13), (13.1) or (13.2) does not apply where the rural community in which the real property is located collects the tax under subsection 6(4).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83; 2007, c.54, s.1; 2008, c.31, s.14; 2009, c.15, s.2; 2010, c.2, s.1; 2010, c.31, s.117; 2010, c.35, s.2; 2012, c.39, s.130; 2012, c.43, s.3; 2014, c.71, s.1
Real property tax rates
5(1)Subject to subsections (1.01) to (1.06) and (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
Real property tax rates
5(1.01)For the years 2011 and 2012, the rates of tax to be used in subsection (1) are:
(a) $1.4573 on each one hundred dollars valuation of real property being residential property; and
(b) $2.1860 on each one hundred dollars valuation of real property being non-residential property.
Real property tax rates
5(1.02)For the year 2013, the rates of tax to be used in subsection (1) are:
(a) $1.3973 on each $100 valuation of real property being residential property; and
(b) $2.1035 on each $100 valuation of real property being non-residential property.
Real property tax rates
5(1.03)For the year 2014, the rates of tax to be used in subsection (1) are:
(a) $1.3373 on each $100 valuation of real property being residential property; and
(b) $2.0210 on each $100 valuation of real property being non-residential property.
Real property tax rates
5(1.04)For the year 2015, the rates of tax to be used in subsection (1) are:
(a) $1.2773 on each $100 valuation of real property being residential property; and
(b) $2.1860 on each $100 valuation of real property being non-residential property.
Real property tax rates
5(1.05)For the year 2016 and every subsequent year, the rates of tax to be used in paragraph (1)(a) are:
(a) $1.1233 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.2173 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.06)For the year 2016 and every subsequent year, the rate of tax to be used in paragraph (1)(b) is $2.1860 on each $100 valuation of real property being non-residential property.
Repealed
5(1.1)Repealed: 1982, c.56, s.4
Repealed
5(1.2)Repealed: 1979, c.61, s.1
Real property tax rates
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year every municipality shall, by resolution of its council under subsection 87(2) of the Municipalities Act, impose a tax on all real property within the municipality, at the rate fixed under section 87 of the Municipalities Act on all residential property within the municipality and at one and one-half times that rate on all non-residential property within the municipality;
(a.1) each year every rural community shall, by resolution of its rural community council under subsection 190.081(2) of the Municipalities Act, impose a tax on all real property within the rural community, at the rate fixed under subsection 190.081(2) of the Municipalities Act on all residential property within the rural community and at one and one-half times that rate on all non-residential property within the rural community;
(b) Repealed: 1992, c.5, s.22
(c) each year there shall be a tax on all real property within a local service district under the Municipalities Act, at the rate fixed under section 4 for that local service district on all residential property and at one and one-half times that rate on all non-residential property; and
(d) each year there shall be a tax on all real property within a rural community under the Municipalities Act, at the rate fixed under section 4 for that rural community on all residential property and at one and one-half times that rate on all non-residential property.
Municipal tax
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
Municipal tax
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
Rural community tax
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
Real property tax rates
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsections (2.02) and (2.1) there shall be a tax on all real property within a municipality, a local service district and a rural community under the Municipalities Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
Real property tax rates
5(2.02)For the year 2011 and every subsequent year, the rate of tax to be used in subsection (2.01) is $0.0194 on each one hundred dollars valuation of real property being residential property or non-residential property.
Exemption for public utilities
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
Repealed
5(3)Repealed: 1982, c.56, s.4
Reduction on real property tax rate
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 or 2.1 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
Tax rates for real property not within a municipality
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.11) to (4.41), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.11)For the years 2011 and 2012, the rate of tax to be used in paragraph (4.1)(c) is $0.6315 on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.12)For the year 2013, the rate of tax to be used in paragraph (4.1)(c) is $0.5765 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.13)For the year 2014, the rate of tax to be used in paragraph (4.1)(c) is $0.5215 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.14)For the year 2015, the rate of tax to be used in paragraph (4.1)(c) is $0.4665 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.15)For the year 2016 and every subsequent year, the rate of tax to be used in paragraph (4.1)(c) is $0.4115 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
Tax rates for real property not within a municipality
5(4.21)For the year 2013 and every subsequent year and despite subsection (4.2), if a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate of tax to be used in paragraph (4.1)(c) shall be $0.4115 on each $100 valuation in respect of real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
Tax rates for real property not within a municipality
5(4.3)If a rural community has enacted a by-law under subsection 190.079(1) of the Municipalities Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
Tax rates for real property not within a municipality
5(4.31)For the year 2013 and every subsequent year and despite subsection (4.3), if a rural community has enacted a by-law under subsection 190.079(1) of the Municipalities Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in the rural community.
Tax rates for real property not within a municipality
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
Tax rates for real property not within a municipality
5(4.41)For the year 2013 and every subsequent year and despite subsection (4.4), if a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in that area of the rural community.
Tax rates for 2010
5(4.5)Despite paragraphs (1)(a) and (b) and subsections (2.01) and (4.1), the rates determined under subsection 5.01(2) shall be used for the year 2010 instead of the rates referred to in paragraphs (1)(a) and (b) and subsections (2.01) and (4.1).
Repealed
5(4.6)Repealed: 2010, c.35, s.2
Tax rates on cessation and sale of golf course
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
Farm land identification program
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
Farm land identification program
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes that would have been payable for the following periods of years if the real property had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
5(7.1)Notwithstanding subsection (7), interest payable under that subsection shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes that would have been payable for the following periods of years if the farm outbuilding had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
5(8.1)Notwithstanding paragraph (8)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes that would have been payable for the following periods of years if the portion had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
5(9.1)Notwithstanding paragraph (9)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9.2)Where real property registered under the farm land identification program ceases to be registered under the program, the sum of the total of the taxes payable under subsection (7) or paragraph (8)(b) or (9)(b), as the case may be, and the amount of interest payable under subsection (7.1), (8.1) or (9.1), as the case may be, shall be deemed to be taxes for the purposes of this Act.
Farm land identification program
5(10)Each year the Minister of Environment and Local Government shall calculate the average of the rates of tax for that year fixed under paragraph 4(1)(a) for all of the local service districts in the Province.
Farm land identification program
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under paragraph 4(1)(a) and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
Farm land identification program
5(11.1)For the purposes of subsection (11) and for the year 2013 and every subsequent year,
(a) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
F - G + E
where
F is the amount of the tax imposed under paragraph (2)(c) on that real property for that year at the rate referred to in that paragraph,
G is the amount of the tax that would be imposed on that real property for that year at the average rate of tax calculated under subsection (10), and
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district is less than or equal to the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
Farm land identification program
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
Farm land identification program
5(13)Despite paragraphs (2)(a), (a.1) and (d),
(a) where in a year the rate of tax referred to in paragraph (2)(a) for real property located in a municipality exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
A − B
where
Ais the tax imposed under paragraph (2)(a) on that real property for that year calculated at the rate referred to in paragraph (2)(a), and
Bis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10); and
(b) where in a year the total of the rates of tax referred to in paragraphs (2)(a.1) and (d) for real property located in a rural community exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
C − D
where
Cis the total of the taxes imposed under paragraphs (2)(a.1) and (d) on that real property for that year calculated at the rates referred to in paragraphs (2)(a.1) and (d), and
Dis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
Farm land identification program
5(13.1)For the purposes of paragraph (13)(a) and for the year 2013 and every subsequent year,
(a) if the value for A is greater than the value for B under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
A - B + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for A is less than or equal to the value for B under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
Farm land identification program
5(13.2)For the purposes of paragraph (13)(b) and for the year 2013 and every subsequent year,
(a) if the value for C is greater than the value for D under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
C - D + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for C is less than or equal to the value for D under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
Farm land identification program
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsections (13), (13.1) and (13.2).
Farm land identification program
5(15)The amount of a payment under subsection (13), (13.1) or (13.2) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
Farm land identification program
5(16)The amount of a payment under subsection (13), (13.1) or (13.2) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Agriculture, Aquaculture and Fisheries and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
Farm land identification program
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Agriculture, Aquaculture and Fisheries may at any time discontinue payments under subsection (13), (13.1) or (13.2).
Farm land identification program
5(18)Subsection (13), (13.1) or (13.2) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
Farm land identification program
5(19)Subsection (13), (13.1) or (13.2) does not apply where the rural community in which the real property is located collects the tax under subsection 6(4).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83; 2007, c.54, s.1; 2008, c.31, s.14; 2009, c.15, s.2; 2010, c.2, s.1; 2010, c.31, s.117; 2010, c.35, s.2; 2012, c.39, s.130; 2012, c.43, s.3; 2014, c.71, s.1
Real property tax rates
5(1)Subject to subsections (1.01) to (1.06) and (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
Real property tax rates
5(1.01)For the years 2011 and 2012, the rates of tax to be used in subsection (1) are:
(a) $1.4573 on each one hundred dollars valuation of real property being residential property; and
(b) $2.1860 on each one hundred dollars valuation of real property being non-residential property.
Real property tax rates
5(1.02)For the year 2013, the rates of tax to be used in subsection (1) are:
(a) $1.3973 on each $100 valuation of real property being residential property; and
(b) $2.1035 on each $100 valuation of real property being non-residential property.
Real property tax rates
5(1.03)For the year 2014, the rates of tax to be used in subsection (1) are:
(a) $1.3373 on each $100 valuation of real property being residential property; and
(b) $2.0210 on each $100 valuation of real property being non-residential property.
Real property tax rates
5(1.04)For the year 2015, the rates of tax to be used in subsection (1) are:
(a) $1.2773 on each $100 valuation of real property being residential property; and
(b) $1.9385 on each $100 valuation of real property being non-residential property.
Real property tax rates
5(1.05)For the year 2016 and every subsequent year, the rates of tax to be used in paragraph (1)(a) are:
(a) $1.1233 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.2173 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
Real property tax rates
5(1.06)For the year 2016 and every subsequent year, the rate of tax to be used in paragraph (1)(b) is $1.8560 on each $100 valuation of real property being non-residential property.
Repealed
5(1.1)Repealed: 1982, c.56, s.4
Repealed
5(1.2)Repealed: 1979, c.61, s.1
Real property tax rates
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year every municipality shall, by resolution of its council under subsection 87(2) of the Municipalities Act, impose a tax on all real property within the municipality, at the rate fixed under section 87 of the Municipalities Act on all residential property within the municipality and at one and one-half times that rate on all non-residential property within the municipality;
(a.1) each year every rural community shall, by resolution of its rural community council under subsection 190.081(2) of the Municipalities Act, impose a tax on all real property within the rural community, at the rate fixed under subsection 190.081(2) of the Municipalities Act on all residential property within the rural community and at one and one-half times that rate on all non-residential property within the rural community;
(b) Repealed: 1992, c.5, s.22
(c) each year there shall be a tax on all real property within a local service district under the Municipalities Act, at the rate fixed under section 4 for that local service district on all residential property and at one and one-half times that rate on all non-residential property; and
(d) each year there shall be a tax on all real property within a rural community under the Municipalities Act, at the rate fixed under section 4 for that rural community on all residential property and at one and one-half times that rate on all non-residential property.
Municipal tax
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
Municipal tax
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
Rural community tax
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
Real property tax rates
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsections (2.02) and (2.1) there shall be a tax on all real property within a municipality, a local service district and a rural community under the Municipalities Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
Real property tax rates
5(2.02)For the year 2011 and every subsequent year, the rate of tax to be used in subsection (2.01) is $0.0194 on each one hundred dollars valuation of real property being residential property or non-residential property.
Exemption for public utilities
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
Repealed
5(3)Repealed: 1982, c.56, s.4
Reduction on real property tax rate
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 or 2.1 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
Tax rates for real property not within a municipality
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.11) to (4.41), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.11)For the years 2011 and 2012, the rate of tax to be used in paragraph (4.1)(c) is $0.6315 on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.12)For the year 2013, the rate of tax to be used in paragraph (4.1)(c) is $0.5765 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.13)For the year 2014, the rate of tax to be used in paragraph (4.1)(c) is $0.5215 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.14)For the year 2015, the rate of tax to be used in paragraph (4.1)(c) is $0.4665 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.15)For the year 2016 and every subsequent year, the rate of tax to be used in paragraph (4.1)(c) is $0.4115 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
Tax rates for real property not within a municipality
5(4.21)For the year 2013 and every subsequent year and despite subsection (4.2), if a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate of tax to be used in paragraph (4.1)(c) shall be $0.4115 on each $100 valuation in respect of real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
Tax rates for real property not within a municipality
5(4.3)If a rural community has enacted a by-law under subsection 190.079(1) of the Municipalities Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
Tax rates for real property not within a municipality
5(4.31)For the year 2013 and every subsequent year and despite subsection (4.3), if a rural community has enacted a by-law under subsection 190.079(1) of the Municipalities Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in the rural community.
Tax rates for real property not within a municipality
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
Tax rates for real property not within a municipality
5(4.41)For the year 2013 and every subsequent year and despite subsection (4.4), if a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in that area of the rural community.
Tax rates for 2010
5(4.5)Despite paragraphs (1)(a) and (b) and subsections (2.01) and (4.1), the rates determined under subsection 5.01(2) shall be used for the year 2010 instead of the rates referred to in paragraphs (1)(a) and (b) and subsections (2.01) and (4.1).
Repealed
5(4.6)Repealed: 2010, c.35, s.2
Tax rates on cessation and sale of golf course
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
Farm land identification program
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
Farm land identification program
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes that would have been payable for the following periods of years if the real property had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
5(7.1)Notwithstanding subsection (7), interest payable under that subsection shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes that would have been payable for the following periods of years if the farm outbuilding had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
5(8.1)Notwithstanding paragraph (8)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes that would have been payable for the following periods of years if the portion had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
5(9.1)Notwithstanding paragraph (9)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9.2)Where real property registered under the farm land identification program ceases to be registered under the program, the sum of the total of the taxes payable under subsection (7) or paragraph (8)(b) or (9)(b), as the case may be, and the amount of interest payable under subsection (7.1), (8.1) or (9.1), as the case may be, shall be deemed to be taxes for the purposes of this Act.
Farm land identification program
5(10)Each year the Minister of Environment and Local Government shall calculate the average of the rates of tax for that year fixed under paragraph 4(1)(a) for all of the local service districts in the Province.
Farm land identification program
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under paragraph 4(1)(a) and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
Farm land identification program
5(11.1)For the purposes of subsection (11) and for the year 2013 and every subsequent year,
(a) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
F - G + E
where
F is the amount of the tax imposed under paragraph (2)(c) on that real property for that year at the rate referred to in that paragraph,
G is the amount of the tax that would be imposed on that real property for that year at the average rate of tax calculated under subsection (10), and
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a local service district is less than or equal to the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
Farm land identification program
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
Farm land identification program
5(13)Despite paragraphs (2)(a), (a.1) and (d),
(a) where in a year the rate of tax referred to in paragraph (2)(a) for real property located in a municipality exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
A − B
where
Ais the tax imposed under paragraph (2)(a) on that real property for that year calculated at the rate referred to in paragraph (2)(a), and
Bis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10); and
(b) where in a year the total of the rates of tax referred to in paragraphs (2)(a.1) and (d) for real property located in a rural community exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
C − D
where
Cis the total of the taxes imposed under paragraphs (2)(a.1) and (d) on that real property for that year calculated at the rates referred to in paragraphs (2)(a.1) and (d), and
Dis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
Farm land identification program
5(13.1)For the purposes of paragraph (13)(a) and for the year 2013 and every subsequent year,
(a) if the value for A is greater than the value for B under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
A - B + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for A is less than or equal to the value for B under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
Farm land identification program
5(13.2)For the purposes of paragraph (13)(b) and for the year 2013 and every subsequent year,
(a) if the value for C is greater than the value for D under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
C - D + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for C is less than or equal to the value for D under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
Farm land identification program
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsections (13), (13.1) and (13.2).
Farm land identification program
5(15)The amount of a payment under subsection (13), (13.1) or (13.2) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
Farm land identification program
5(16)The amount of a payment under subsection (13), (13.1) or (13.2) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Agriculture, Aquaculture and Fisheries and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
Farm land identification program
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Agriculture, Aquaculture and Fisheries may at any time discontinue payments under subsection (13), (13.1) or (13.2).
Farm land identification program
5(18)Subsection (13), (13.1) or (13.2) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
Farm land identification program
5(19)Subsection (13), (13.1) or (13.2) does not apply where the rural community in which the real property is located collects the tax under subsection 6(4).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83; 2007, c.54, s.1; 2008, c.31, s.14; 2009, c.15, s.2; 2010, c.2, s.1; 2010, c.31, s.117; 2010, c.35, s.2; 2012, c.39, s.130; 2012, c.43, s.3
Real property tax rates
5(1)Subject to subsections (1.01) and (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
Real property tax rates
5(1.01)For the year 2011 and every subsequent year, the rates of tax to be used in subsection (1) are:
(a) $1.4573 on each one hundred dollars valuation of real property being residential property; and
(b) $2.1860 on each one hundred dollars valuation of real property being non-residential property.
Repealed
5(1.1)Repealed: 1982, c.56, s.4
Repealed
5(1.2)Repealed: 1979, c.61, s.1
Real property tax rates
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year every municipality shall, by resolution of its council under subsection 87(2) of the Municipalities Act, impose a tax on all real property within the municipality, at the rate fixed under section 87 of the Municipalities Act on all residential property within the municipality and at one and one-half times that rate on all non-residential property within the municipality;
(a.1) each year every rural community shall, by resolution of its rural community council under subsection 190.081(2) of the Municipalities Act, impose a tax on all real property within the rural community, at the rate fixed under subsection 190.081(2) of the Municipalities Act on all residential property within the rural community and at one and one-half times that rate on all non-residential property within the rural community;
(b) Repealed: 1992, c.5, s.22
(c) each year there shall be a tax on all real property within a local service district under the Municipalities Act, at the rate fixed under section 4 for that local service district on all residential property and at one and one-half times that rate on all non-residential property; and
(d) each year there shall be a tax on all real property within a rural community under the Municipalities Act, at the rate fixed under section 4 for that rural community on all residential property and at one and one-half times that rate on all non-residential property.
Municipal tax
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
Municipal tax
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
Rural community tax
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
Real property tax rates
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsections (2.02) and (2.1) there shall be a tax on all real property within a municipality, a local service district and a rural community under the Municipalities Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
Real property tax rates
5(2.02)For the year 2011 and every subsequent year, the rate of tax to be used in subsection (2.01) is $0.0194 on each one hundred dollars valuation of real property being residential property or non-residential property.
Exemption for public utilities
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
Repealed
5(3)Repealed: 1982, c.56, s.4
Reduction on real property tax rate
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 or 2.1 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
Tax rates for real property not within a municipality
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.11) to (4.4), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.11)For the year 2011 and every subsequent year, the rate of tax to be used in paragraph (4.1)(c) is $0.6315 on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
Tax rates for real property not within a municipality
5(4.3)If a rural community has enacted a by-law under subsection 190.079(1) of the Municipalities Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
Tax rates for real property not within a municipality
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
Tax rates for 2010
5(4.5)Despite paragraphs (1)(a) and (b) and subsections (2.01) and (4.1), the rates determined under subsection 5.01(2) shall be used for the year 2010 instead of the rates referred to in paragraphs (1)(a) and (b) and subsections (2.01) and (4.1).
Repealed
5(4.6)Repealed: 2010, c.35, s.2
Tax rates on cessation and sale of golf course
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
Farm land identification program
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
Farm land identification program
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes that would have been payable for the following periods of years if the real property had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
5(7.1)Notwithstanding subsection (7), interest payable under that subsection shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes that would have been payable for the following periods of years if the farm outbuilding had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
5(8.1)Notwithstanding paragraph (8)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes that would have been payable for the following periods of years if the portion had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
5(9.1)Notwithstanding paragraph (9)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9.2)Where real property registered under the farm land identification program ceases to be registered under the program, the sum of the total of the taxes payable under subsection (7) or paragraph (8)(b) or (9)(b), as the case may be, and the amount of interest payable under subsection (7.1), (8.1) or (9.1), as the case may be, shall be deemed to be taxes for the purposes of this Act.
Farm land identification program
5(10)Each year the Minister of Environment and Local Government shall calculate the average of the rates of tax for that year fixed under paragraph 4(a) for all of the local service districts in the Province.
Farm land identification program
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under section 4 for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under section 4 and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
Farm land identification program
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
Farm land identification program
5(13)Despite paragraphs (2)(a), (a.1) and (d),
(a) where in a year the rate of tax referred to in paragraph (2)(a) for real property located in a municipality exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
A − B
where
Ais the tax imposed under paragraph (2)(a) on that real property for that year calculated at the rate referred to in paragraph (2)(a), and
Bis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10); and
(b) where in a year the total of the rates of tax referred to in paragraphs (2)(a.1) and (d) for real property located in a rural community exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
C − D
where
Cis the total of the taxes imposed under paragraphs (2)(a.1) and (d) on that real property for that year calculated at the rates referred to in paragraphs (2)(a.1) and (d), and
Dis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
Farm land identification program
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (13).
Farm land identification program
5(15)The amount of a payment under subsection (13) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
Farm land identification program
5(16)The amount of a payment under subsection (13) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Agriculture, Aquaculture and Fisheries and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
Farm land identification program
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Agriculture, Aquaculture and Fisheries may at any time discontinue payments under subsection (13).
Farm land identification program
5(18)Subsection (13) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
Farm land identification program
5(19)Subsection (13) does not apply where the rural community in which the real property is located collects the tax under subsection 6(4).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83; 2007, c.54, s.1; 2008, c.31, s.14; 2009, c.15, s.2; 2010, c.2, s.1; 2010, c.31, s.117; 2010, c.35, s.2; 2012, c.39, s.130
Real property tax rates
5(1)Subject to subsections (1.01) and (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
Real property tax rates
5(1.01)For the year 2011 and every subsequent year, the rates of tax to be used in subsection (1) are:
(a) $1.4573 on each one hundred dollars valuation of real property being residential property; and
(b) $2.1860 on each one hundred dollars valuation of real property being non-residential property.
Repealed
5(1.1)Repealed: 1982, c.56, s.4
Repealed
5(1.2)Repealed: 1979, c.61, s.1
Real property tax rates
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year every municipality shall, by resolution of its council under subsection 87(2) of the Municipalities Act, impose a tax on all real property within the municipality, at the rate fixed under section 87 of the Municipalities Act on all residential property within the municipality and at one and one-half times that rate on all non-residential property within the municipality;
(a.1) each year every rural community shall, by resolution of its rural community council under subsection 190.081(2) of the Municipalities Act, impose a tax on all real property within the rural community, at the rate fixed under subsection 190.081(2) of the Municipalities Act on all residential property within the rural community and at one and one-half times that rate on all non-residential property within the rural community;
(b) Repealed: 1992, c.5, s.22
(c) each year there shall be a tax on all real property within a local service district under the Municipalities Act, at the rate fixed under section 4 for that local service district on all residential property and at one and one-half times that rate on all non-residential property; and
(d) each year there shall be a tax on all real property within a rural community under the Municipalities Act, at the rate fixed under section 4 for that rural community on all residential property and at one and one-half times that rate on all non-residential property.
Municipal tax
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
Municipal tax
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
Rural community tax
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
Real property tax rates
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsections (2.02) and (2.1) there shall be a tax on all real property within a municipality, a local service district and a rural community under the Municipalities Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
Real property tax rates
5(2.02)For the year 2011 and every subsequent year, the rate of tax to be used in subsection (2.01) is $0.0194 on each one hundred dollars valuation of real property being residential property or non-residential property.
Exemption for public utilities
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
Repealed
5(3)Repealed: 1982, c.56, s.4
Reduction on real property tax rate
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 or 2.1 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
Tax rates for real property not within a municipality
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.11) to (4.4), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.11)For the year 2011 and every subsequent year, the rate of tax to be used in paragraph (4.1)(c) is $0.6315 on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
Tax rates for real property not within a municipality
5(4.3)If a rural community has enacted a by-law under subsection 190.079(1) of the Municipalities Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
Tax rates for real property not within a municipality
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
5(4.5)Despite paragraphs (1)(a) and (b) and subsections (2.01) and (4.1), the rates determined under subsection 5.01(2) shall be used for the year 2010 instead of the rates referred to in paragraphs (1)(a) and (b) and subsections (2.01) and (4.1).
5(4.6)Repealed: 2010, c.35, s.2
Tax rates on cessation and sale of golf course
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
Farm land identification program
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
Farm land identification program
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes that would have been payable for the following periods of years if the real property had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
5(7.1)Notwithstanding subsection (7), interest payable under that subsection shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes that would have been payable for the following periods of years if the farm outbuilding had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
5(8.1)Notwithstanding paragraph (8)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes that would have been payable for the following periods of years if the portion had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
5(9.1)Notwithstanding paragraph (9)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9.2)Where real property registered under the farm land identification program ceases to be registered under the program, the sum of the total of the taxes payable under subsection (7) or paragraph (8)(b) or (9)(b), as the case may be, and the amount of interest payable under subsection (7.1), (8.1) or (9.1), as the case may be, shall be deemed to be taxes for the purposes of this Act.
Farm land identification program
5(10)Each year the Minister of Environment and Local Government shall calculate the average of the rates of tax for that year fixed under paragraph 4(a) for all of the local service districts in the Province.
Farm land identification program
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under section 4 for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under section 4 and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
Farm land identification program
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
Farm land identification program
5(13)Despite paragraphs (2)(a), (a.1) and (d),
(a) where in a year the rate of tax referred to in paragraph (2)(a) for real property located in a municipality exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
A − B
where
Ais the tax imposed under paragraph (2)(a) on that real property for that year calculated at the rate referred to in paragraph (2)(a), and
Bis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10); and
(b) where in a year the total of the rates of tax referred to in paragraphs (2)(a.1) and (d) for real property located in a rural community exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
C − D
where
Cis the total of the taxes imposed under paragraphs (2)(a.1) and (d) on that real property for that year calculated at the rates referred to in paragraphs (2)(a.1) and (d), and
Dis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
Farm land identification program
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (13).
Farm land identification program
5(15)The amount of a payment under subsection (13) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
Farm land identification program
5(16)The amount of a payment under subsection (13) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Agriculture, Aquaculture and Fisheries and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
Farm land identification program
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Agriculture, Aquaculture and Fisheries may at any time discontinue payments under subsection (13).
Farm land identification program
5(18)Subsection (13) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
Farm land identification program
5(19)Subsection (13) does not apply where the rural community in which the real property is located collects the tax under subsection 6(4).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83; 2007, c.54, s.1; 2008, c.31, s.14; 2009, c.15, s.2; 2010, c.2, s.1; 2010, c.31, s.117; 2010, c.35, s.2; 2012, c.39, s.130
Real property tax rates
5(1)Subject to subsections (1.01) and (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
Real property tax rates
5(1.01)For the year 2011 and every subsequent year, the rates of tax to be used in subsection (1) are:
(a) $1.4573 on each one hundred dollars valuation of real property being residential property; and
(b) $2.1860 on each one hundred dollars valuation of real property being non-residential property.
Repealed
5(1.1)Repealed: 1982, c.56, s.4
Repealed
5(1.2)Repealed: 1979, c.61, s.1
Real property tax rates
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year every municipality shall, by resolution of its council under subsection 87(2) of the Municipalities Act, impose a tax on all real property within the municipality, at the rate fixed under section 87 of the Municipalities Act on all residential property within the municipality and at one and one-half times that rate on all non-residential property within the municipality;
(a.1) each year every rural community shall, by resolution of its rural community council under subsection 190.081(2) of the Municipalities Act, impose a tax on all real property within the rural community, at the rate fixed under subsection 190.081(2) of the Municipalities Act on all residential property within the rural community and at one and one-half times that rate on all non-residential property within the rural community;
(b) Repealed: 1992, c.5, s.22
(c) each year there shall be a tax on all real property within a local service district under the Municipalities Act, at the rate fixed under section 4 for that local service district on all residential property and at one and one-half times that rate on all non-residential property; and
(d) each year there shall be a tax on all real property within a rural community under the Municipalities Act, at the rate fixed under section 4 for that rural community on all residential property and at one and one-half times that rate on all non-residential property.
Municipal tax
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
Municipal tax
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
Rural community tax
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
Real property tax rates
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsections (2.02) and (2.1) there shall be a tax on all real property within a municipality, a local service district and a rural community under the Municipalities Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
Real property tax rates
5(2.02)For the year 2011 and every subsequent year, the rate of tax to be used in subsection (2.01) is $0.0194 on each one hundred dollars valuation of real property being residential property or non-residential property.
Exemption for public utilities
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
Repealed
5(3)Repealed: 1982, c.56, s.4
Reduction on real property tax rate
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 or 2.1 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
Tax rates for real property not within a municipality
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.11) to (4.4), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.11)For the year 2011 and every subsequent year, the rate of tax to be used in paragraph (4.1)(c) is $0.6315 on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
Tax rates for real property not within a municipality
5(4.3)If a rural community has enacted a by-law under subsection 190.079(1) of the Municipalities Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
Tax rates for real property not within a municipality
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
5(4.5)Despite paragraphs (1)(a) and (b) and subsections (2.01) and (4.1), the rates determined under subsection 5.01(2) shall be used for the year 2010 instead of the rates referred to in paragraphs (1)(a) and (b) and subsections (2.01) and (4.1).
5(4.6)Repealed: 2010, c.35, s.2
Tax rates on cessation and sale of golf course
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
Farm land identification program
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
Farm land identification program
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes that would have been payable for the following periods of years if the real property had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
5(7.1)Notwithstanding subsection (7), interest payable under that subsection shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes that would have been payable for the following periods of years if the farm outbuilding had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
5(8.1)Notwithstanding paragraph (8)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes that would have been payable for the following periods of years if the portion had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
5(9.1)Notwithstanding paragraph (9)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9.2)Where real property registered under the farm land identification program ceases to be registered under the program, the sum of the total of the taxes payable under subsection (7) or paragraph (8)(b) or (9)(b), as the case may be, and the amount of interest payable under subsection (7.1), (8.1) or (9.1), as the case may be, shall be deemed to be taxes for the purposes of this Act.
Farm land identification program
5(10)Each year the Minister of Local Government shall calculate the average of the rates of tax for that year fixed under paragraph 4(a) for all of the local service districts in the Province.
Farm land identification program
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under section 4 for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under section 4 and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
Farm land identification program
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
Farm land identification program
5(13)Despite paragraphs (2)(a), (a.1) and (d),
(a) where in a year the rate of tax referred to in paragraph (2)(a) for real property located in a municipality exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
A − B
where
Ais the tax imposed under paragraph (2)(a) on that real property for that year calculated at the rate referred to in paragraph (2)(a), and
Bis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10); and
(b) where in a year the total of the rates of tax referred to in paragraphs (2)(a.1) and (d) for real property located in a rural community exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
C − D
where
Cis the total of the taxes imposed under paragraphs (2)(a.1) and (d) on that real property for that year calculated at the rates referred to in paragraphs (2)(a.1) and (d), and
Dis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
Farm land identification program
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (13).
Farm land identification program
5(15)The amount of a payment under subsection (13) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
Farm land identification program
5(16)The amount of a payment under subsection (13) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Agriculture, Aquaculture and Fisheries and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
Farm land identification program
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Agriculture, Aquaculture and Fisheries may at any time discontinue payments under subsection (13).
Farm land identification program
5(18)Subsection (13) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
Farm land identification program
5(19)Subsection (13) does not apply where the rural community in which the real property is located collects the tax under subsection 6(4).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83; 2007, c.54, s.1; 2008, c.31, s.14; 2009, c.15, s.2; 2010, c.2, s.1; 2010, c.31, s.117; 2010, c.35, s.2
Real property tax rates
5(1)Subject to subsection (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
Repealed
5(1.1)Repealed: 1982, c.56, s.4
Repealed
5(1.2)Repealed: 1979, c.61, s.1
Real property tax rates
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year every municipality shall, by resolution of its council under subsection 87(2) of the Municipalities Act, impose a tax on all real property within the municipality, at the rate fixed under section 87 of the Municipalities Act on all residential property within the municipality and at one and one-half times that rate on all non-residential property within the municipality;
(a.1) each year every rural community shall, by resolution of its rural community council under subsection 190.081(2) of the Municipalities Act, impose a tax on all real property within the rural community, at the rate fixed under subsection 190.081(2) of the Municipalities Act on all residential property within the rural community and at one and one-half times that rate on all non-residential property within the rural community;
(b) Repealed: 1992, c.5, s.22
(c) each year there shall be a tax on all real property within a local service district under the Municipalities Act, at the rate fixed under section 4 for that local service district on all residential property and at one and one-half times that rate on all non-residential property; and
(d) each year there shall be a tax on all real property within a rural community under the Municipalities Act, at the rate fixed under section 4 for that rural community on all residential property and at one and one-half times that rate on all non-residential property.
Municipal tax
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
Municipal tax
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
Rural community tax
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
Real property tax rates
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsection (2.1) there shall be a tax on all real property within a municipality, a local service district and a rural community under the Municipalities Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
Exemption for public utilities
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
Repealed
5(3)Repealed: 1982, c.56, s.4
Reduction on real property tax rate
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 or 2.1 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
Tax rates for real property not within a municipality
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.2) to (4.4), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
Tax rates for real property not within a municipality
5(4.3)If a rural community has enacted a by-law under subsection 190.079(1) of the Municipalities Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
Tax rates for real property not within a municipality
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
5(4.5)Despite paragraphs (1)(a) and (b) and subsections (2.01) and (4.1), the rates determined under subsection 5.01(2) shall be used for the year 2010 or any subsequent year instead of the rates referred to in paragraphs (1)(a) and (b) and subsections (2.01) and (4.1).
5(4.6)If paragraph 5.01(3)(a) applies for a particular year, the rates referred to in paragraph 5.01(5)(f) for the previous year shall be used for that particular year instead of the rates referred to in paragraphs (1)(a) and (b) and subsections (2.01) and (4.1).
Tax rates on cessation and sale of golf course
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
Farm land identification program
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
Farm land identification program
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes that would have been payable for the following periods of years if the real property had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
5(7.1)Notwithstanding subsection (7), interest payable under that subsection shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes that would have been payable for the following periods of years if the farm outbuilding had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
5(8.1)Notwithstanding paragraph (8)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes that would have been payable for the following periods of years if the portion had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
5(9.1)Notwithstanding paragraph (9)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9.2)Where real property registered under the farm land identification program ceases to be registered under the program, the sum of the total of the taxes payable under subsection (7) or paragraph (8)(b) or (9)(b), as the case may be, and the amount of interest payable under subsection (7.1), (8.1) or (9.1), as the case may be, shall be deemed to be taxes for the purposes of this Act.
Farm land identification program
5(10)Each year the Minister of Local Government shall calculate the average of the rates of tax for that year fixed under paragraph 4(a) for all of the local service districts in the Province.
Farm land identification program
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under section 4 for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under section 4 and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
Farm land identification program
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
Farm land identification program
5(13)Despite paragraphs (2)(a), (a.1) and (d),
(a) where in a year the rate of tax referred to in paragraph (2)(a) for real property located in a municipality exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture and Aquaculture may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
A − B
where
Ais the tax imposed under paragraph (2)(a) on that real property for that year calculated at the rate referred to in paragraph (2)(a), and
Bis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10); and
(b) where in a year the total of the rates of tax referred to in paragraphs (2)(a.1) and (d) for real property located in a rural community exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture and Aquaculture may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
C − D
where
Cis the total of the taxes imposed under paragraphs (2)(a.1) and (d) on that real property for that year calculated at the rates referred to in paragraphs (2)(a.1) and (d), and
Dis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
Farm land identification program
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (13).
Farm land identification program
5(15)The amount of a payment under subsection (13) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
Farm land identification program
5(16)The amount of a payment under subsection (13) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Agriculture and Aquaculture and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
Farm land identification program
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Agriculture and Aquaculture may at any time discontinue payments under subsection (13).
Farm land identification program
5(18)Subsection (13) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
Farm land identification program
5(19)Subsection (13) does not apply where the rural community in which the real property is located collects the tax under subsection 6(4).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83; 2007, c.54, s.1; 2008, c.31, s.14; 2009, c.15, s.2; 2010, c.2, s.1
Real property tax rates
5(1)Subject to subsection (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
Repealed
5(1.1)Repealed: 1982, c.56, s.4
Repealed
5(1.2)Repealed: 1979, c.61, s.1
Real property tax rates
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year every municipality shall, by resolution of its council under subsection 87(2) of the Municipalities Act, impose a tax on all real property within the municipality, at the rate fixed under section 87 of the Municipalities Act on all residential property within the municipality and at one and one-half times that rate on all non-residential property within the municipality;
(a.1) each year every rural community shall, by resolution of its rural community council under subsection 190.081(2) of the Municipalities Act, impose a tax on all real property within the rural community, at the rate fixed under subsection 190.081(2) of the Municipalities Act on all residential property within the rural community and at one and one-half times that rate on all non-residential property within the rural community; and
(b) Repealed: 1992, c.5, s.22
(c) each year there shall be a tax on all real property within a local service district under the Municipalities Act, at the rate fixed under section 4 for that local service district on all residential property and at one and one-half times that rate on all non-residential property.
Municipal tax
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
Municipal tax
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
Rural community tax
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
Real property tax rates
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsection (2.1) there shall be a tax on all real property within a municipality, a local service district and a rural community under the Municipalities Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
Exemption for public utilities
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
Repealed
5(3)Repealed: 1982, c.56, s.4
Reduction on real property tax rate
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 or 2.1 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
Tax rates for real property not within a municipality
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.2) to (4.4), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
Tax rates for real property not within a municipality
5(4.3)If a rural community has enacted a by-law under subsection 190.079(1) of the Municipalities Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
Tax rates for real property not within a municipality
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
5(4.5)Despite paragraphs (1)(a) and (b) and subsections (2.01) and (4.1), the rates determined under subsection 5.01(2) shall be used for the year 2010 or any subsequent year instead of the rates referred to in paragraphs (1)(a) and (b) and subsections (2.01) and (4.1).
5(4.6)If paragraph 5.01(3)(a) applies for a particular year, the rates referred to in paragraph 5.01(5)(f) for the previous year shall be used for that particular year instead of the rates referred to in paragraphs (1)(a) and (b) and subsections (2.01) and (4.1).
Tax rates on cessation and sale of golf course
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
Farm land identification program
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
Farm land identification program
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes that would have been payable for the following periods of years if the real property had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
5(7.1)Notwithstanding subsection (7), interest payable under that subsection shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes that would have been payable for the following periods of years if the farm outbuilding had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
5(8.1)Notwithstanding paragraph (8)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes that would have been payable for the following periods of years if the portion had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
5(9.1)Notwithstanding paragraph (9)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9.2)Where real property registered under the farm land identification program ceases to be registered under the program, the sum of the total of the taxes payable under subsection (7) or paragraph (8)(b) or (9)(b), as the case may be, and the amount of interest payable under subsection (7.1), (8.1) or (9.1), as the case may be, shall be deemed to be taxes for the purposes of this Act.
Farm land identification program
5(10)Each year the Minister of Local Government shall calculate the average of the rates of tax for that year fixed under paragraph 4(a) for all of the local service districts in the Province.
Farm land identification program
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under section 4 for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under section 4 and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
Farm land identification program
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
Farm land identification program
5(13)Notwithstanding paragraph (2)(a) or (a.1), where in a year the rate of tax referred to in paragraph (2)(a) or (a.1) for real property within a municipality or rural community, as the case may be, exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture and Aquaculture may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax that is the difference between the tax imposed under paragraph (2)(a) or (a.1) on that real property for that year calculated at the rate referred to in paragraph (2)(a) or (a.1) and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
Farm land identification program
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (13).
Farm land identification program
5(15)The amount of a payment under subsection (13) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
Farm land identification program
5(16)The amount of a payment under subsection (13) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Agriculture and Aquaculture and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
Farm land identification program
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Agriculture and Aquaculture may at any time discontinue payments under subsection (13).
Farm land identification program
5(18)Subsection (13) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83; 2007, c.54, s.1; 2008, c.31, s.14; 2009, c.15, s.2
Real property tax rates
5(1)Subject to subsection (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
Repealed
5(1.1)Repealed: 1982, c.56, s.4
Repealed
5(1.2)Repealed: 1979, c.61, s.1
Real property tax rates
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year every municipality shall, by resolution of its council under subsection 87(2) of the Municipalities Act, impose a tax on all real property within the municipality, at the rate fixed under section 87 of the Municipalities Act on all residential property within the municipality and at one and one-half times that rate on all non-residential property within the municipality;
(a.1) each year every rural community shall, by resolution of its rural community council under subsection 190.081(2) of the Municipalities Act, impose a tax on all real property within the rural community, at the rate fixed under subsection 190.081(2) of the Municipalities Act on all residential property within the rural community and at one and one-half times that rate on all non-residential property within the rural community; and
(b) Repealed: 1992, c.5, s.22
(c) each year there shall be a tax on all real property within a local service district under the Municipalities Act, at the rate fixed under section 4 for that local service district on all residential property and at one and one-half times that rate on all non-residential property.
Municipal tax
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
Municipal tax
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
Rural community tax
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
Real property tax rates
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsection (2.1) there shall be a tax on all real property within a municipality, a local service district and a rural community under the Municipalities Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
Exemption for public utilities
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
Repealed
5(3)Repealed: 1982, c.56, s.4
Reduction on real property tax rate
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 or 2.1 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
Tax rates for real property not within a municipality
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.2) to (4.4), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
Tax rates for real property not within a municipality
5(4.3)If a rural community has enacted a by-law under subsection 190.079(1) of the Municipalities Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
Tax rates for real property not within a municipality
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
Tax rates on cessation and sale of golf course
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
Farm land identification program
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
Farm land identification program
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes that would have been payable for the following periods of years if the real property had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
5(7.1)Notwithstanding subsection (7), interest payable under that subsection shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes that would have been payable for the following periods of years if the farm outbuilding had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
5(8.1)Notwithstanding paragraph (8)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes that would have been payable for the following periods of years if the portion had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
5(9.1)Notwithstanding paragraph (9)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9.2)Where real property registered under the farm land identification program ceases to be registered under the program, the sum of the total of the taxes payable under subsection (7) or paragraph (8)(b) or (9)(b), as the case may be, and the amount of interest payable under subsection (7.1), (8.1) or (9.1), as the case may be, shall be deemed to be taxes for the purposes of this Act.
Farm land identification program
5(10)Each year the Minister of Local Government shall calculate the average of the rates of tax for that year fixed under paragraph 4(a) for all of the local service districts in the Province.
Farm land identification program
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under section 4 for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under section 4 and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
Farm land identification program
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
Farm land identification program
5(13)Notwithstanding paragraph (2)(a) or (a.1), where in a year the rate of tax referred to in paragraph (2)(a) or (a.1) for real property within a municipality or rural community, as the case may be, exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture and Aquaculture may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax that is the difference between the tax imposed under paragraph (2)(a) or (a.1) on that real property for that year calculated at the rate referred to in paragraph (2)(a) or (a.1) and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
Farm land identification program
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (13).
Farm land identification program
5(15)The amount of a payment under subsection (13) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
Farm land identification program
5(16)The amount of a payment under subsection (13) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Agriculture and Aquaculture and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
Farm land identification program
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Agriculture and Aquaculture may at any time discontinue payments under subsection (13).
Farm land identification program
5(18)Subsection (13) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83; 2007, c.54, s.1; 2008, c.31, s.14
Real property tax rates
5(1)Subject to subsection (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
Repealed
5(1.1)Repealed: 1982, c.56, s.4
Repealed
5(1.2)Repealed: 1979, c.61, s.1
Real property tax rates
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year every municipality shall, by resolution of its council under subsection 87(2) of the Municipalities Act, impose a tax on all real property within the municipality, at the rate fixed under section 87 of the Municipalities Act on all residential property within the municipality and at one and one-half times that rate on all non-residential property within the municipality;
(a.1) each year every rural community shall, by resolution of its rural community council under subsection 190.081(2) of the Municipalities Act, impose a tax on all real property within the rural community, at the rate fixed under subsection 190.081(2) of the Municipalities Act on all residential property within the rural community and at one and one-half times that rate on all non-residential property within the rural community; and
(b) Repealed: 1992, c.5, s.22
(c) each year there shall be a tax on all real property within a local service district under the Municipalities Act, at the rate fixed under section 4 for that local service district on all residential property and at one and one-half times that rate on all non-residential property.
Municipal tax
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
Municipal tax
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
Rural community tax
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
Real property tax rates
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsection (2.1) there shall be a tax on all real property within a municipality, a local service district and a rural community under the Municipalities Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
Exemption for public utilities
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
Repealed
5(3)Repealed: 1982, c.56, s.4
Reduction on real property tax rate
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
Tax rates for real property not within a municipality
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.2) to (4.4), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
Tax rates for real property not within a municipality
5(4.3)If a rural community has enacted a by-law under subsection 190.079(1) of the Municipalities Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
Tax rates for real property not within a municipality
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
Tax rates on cessation and sale of golf course
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
Farm land identification program
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
Farm land identification program
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes that would have been payable for the following periods of years if the real property had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
5(7.1)Notwithstanding subsection (7), interest payable under that subsection shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes that would have been payable for the following periods of years if the farm outbuilding had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
5(8.1)Notwithstanding paragraph (8)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
Farm land identification program
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes that would have been payable for the following periods of years if the portion had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
5(9.1)Notwithstanding paragraph (9)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9.2)Where real property registered under the farm land identification program ceases to be registered under the program, the sum of the total of the taxes payable under subsection (7) or paragraph (8)(b) or (9)(b), as the case may be, and the amount of interest payable under subsection (7.1), (8.1) or (9.1), as the case may be, shall be deemed to be taxes for the purposes of this Act.
Farm land identification program
5(10)Each year the Minister of Local Government shall calculate the average of the rates of tax for that year fixed under paragraph 4(a) for all of the local service districts in the Province.
Farm land identification program
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under section 4 for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under section 4 and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
Farm land identification program
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
Farm land identification program
5(13)Notwithstanding paragraph (2)(a) or (a.1), where in a year the rate of tax referred to in paragraph (2)(a) or (a.1) for real property within a municipality or rural community, as the case may be, exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture and Aquaculture may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax that is the difference between the tax imposed under paragraph (2)(a) or (a.1) on that real property for that year calculated at the rate referred to in paragraph (2)(a) or (a.1) and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
Farm land identification program
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (13).
Farm land identification program
5(15)The amount of a payment under subsection (13) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
Farm land identification program
5(16)The amount of a payment under subsection (13) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Agriculture and Aquaculture and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
Farm land identification program
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Agriculture and Aquaculture may at any time discontinue payments under subsection (13).
Farm land identification program
5(18)Subsection (13) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83; 2007, c.54, s.1
Real property tax rates
5(1)Subject to subsection (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
Repealed
5(1.1)Repealed: 1982, c.56, s.4
Repealed
5(1.2)Repealed: 1979, c.61, s.1
Real property tax rates
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year every municipality shall, by resolution of its council under subsection 87(2) of the Municipalities Act, impose a tax on all real property within the municipality, at the rate fixed under section 87 of the Municipalities Act on all residential property within the municipality and at one and one-half times that rate on all non-residential property within the municipality;
(a.1) each year every rural community shall, by resolution of its rural community council under subsection 190.081(2) of the Municipalities Act, impose a tax on all real property within the rural community, at the rate fixed under subsection 190.081(2) of the Municipalities Act on all residential property within the rural community and at one and one-half times that rate on all non-residential property within the rural community; and
(b) Repealed: 1992, c.5, s.22
(c) each year there shall be a tax on all real property within a local service district under the Municipalities Act, at the rate fixed under section 4 for that local service district on all residential property and at one and one-half times that rate on all non-residential property.
Municipal tax
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
Municipal tax
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
Rural community tax
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
Real property tax rates
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsection (2.1) there shall be a tax on all real property within a municipality, a local service district and a rural community under the Municipalities Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
Exemption for public utilities
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
Repealed
5(3)Repealed: 1982, c.56, s.4
Reduction on real property tax rate
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
Tax rates for real property not within a municipality
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.2) to (4.4), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
Tax rates for real property not within a municipality
5(4.3)If a rural community has enacted a by-law under subsection 190.079(1) of the Municipalities Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
Tax rates for real property not within a municipality
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
Tax rates on cessation and sale of golf course
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
Farm land identification program
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
Farm land identification program
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes and penalties that would have been payable for the following periods of years if the real property had not been registered:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
Farm land identification program
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes and penalties that would have been payable for the following periods of years if the farm outbuilding had not been registered:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
Farm land identification program
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes and penalties that would have been payable for the following periods of years if the portion had not been registered:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
Farm land identification program
5(10)Each year the Minister of Local Government shall calculate the average of the rates of tax for that year fixed under paragraph 4(a) for all of the local service districts in the Province.
Farm land identification program
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under section 4 for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under section 4 and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
Farm land identification program
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
Farm land identification program
5(13)Notwithstanding paragraph (2)(a) or (a.1), where in a year the rate of tax referred to in paragraph (2)(a) or (a.1) for real property within a municipality or rural community, as the case may be, exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture and Aquaculture may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax that is the difference between the tax imposed under paragraph (2)(a) or (a.1) on that real property for that year calculated at the rate referred to in paragraph (2)(a) or (a.1) and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
Farm land identification program
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (13).
Farm land identification program
5(15)The amount of a payment under subsection (13) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
Farm land identification program
5(16)The amount of a payment under subsection (13) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Agriculture and Aquaculture and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
Farm land identification program
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Agriculture and Aquaculture may at any time discontinue payments under subsection (13).
Farm land identification program
5(18)Subsection (13) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83
Real property tax rates
5(1)Subject to subsection (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
Repealed
5(1.1)Repealed: 1982, c.56, s.4
Repealed
5(1.2)Repealed: 1979, c.61, s.1
Real property tax rates
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year every municipality shall, by resolution of its council under subsection 87(2) of the Municipalities Act, impose a tax on all real property within the municipality, at the rate fixed under section 87 of the Municipalities Act on all residential property within the municipality and at one and one-half times that rate on all non-residential property within the municipality;
(a.1) each year every rural community shall, by resolution of its rural community council under subsection 190.081(2) of the Municipalities Act, impose a tax on all real property within the rural community, at the rate fixed under subsection 190.081(2) of the Municipalities Act on all residential property within the rural community and at one and one-half times that rate on all non-residential property within the rural community; and
(b) Repealed: 1992, c.5, s.22
(c) each year there shall be a tax on all real property within a local service district under the Municipalities Act, at the rate fixed under section 4 for that local service district on all residential property and at one and one-half times that rate on all non-residential property.
Municipal tax
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
Municipal tax
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
Rural community tax
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
Real property tax rates
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsection (2.1) there shall be a tax on all real property within a municipality, a local service district and a rural community under the Municipalities Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
Exemption for public utilities
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
Repealed
5(3)Repealed: 1982, c.56, s.4
Reduction on real property tax rate
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
Tax rates for real property not within a municipality
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.2) to (4.4), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
Tax rates for real property not within a municipality
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
Tax rates for real property not within a municipality
5(4.3)If a rural community has enacted a by-law under subsection 190.079(1) of the Municipalities Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
Tax rates for real property not within a municipality
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
Tax rates on cessation and sale of golf course
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
Farm land identification program
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
Farm land identification program
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes and penalties that would have been payable for the following periods of years if the real property had not been registered:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
Farm land identification program
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes and penalties that would have been payable for the following periods of years if the farm outbuilding had not been registered:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
Farm land identification program
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes and penalties that would have been payable for the following periods of years if the portion had not been registered:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
Farm land identification program
5(10)Each year the Minister of Local Government shall calculate the average of the rates of tax for that year fixed under paragraph 4(a) for all of the local service districts in the Province.
Farm land identification program
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under section 4 for real property within a local service district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under section 4 and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
Farm land identification program
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
Farm land identification program
5(13)Notwithstanding paragraph (2)(a) or (a.1), where in a year the rate of tax referred to in paragraph (2)(a) or (a.1) for real property within a municipality or rural community, as the case may be, exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Fisheries and Aquaculture may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax that is the difference between the tax imposed under paragraph (2)(a) or (a.1) on that real property for that year calculated at the rate referred to in paragraph (2)(a) or (a.1) and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
Farm land identification program
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (13).
Farm land identification program
5(15)The amount of a payment under subsection (13) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
Farm land identification program
5(16)The amount of a payment under subsection (13) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Agriculture, Fisheries and Aquaculture and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
Farm land identification program
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Agriculture, Fisheries and Aquaculture may at any time discontinue payments under subsection (13).
Farm land identification program
5(18)Subsection (13) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156