Acts and Regulations

R-2 - Real Property Tax Act

Section 5.01
Disposition versions

Full text
Accountability for real property tax rates and other rates
5.01(1)The following definitions apply in this section.
“assessment base” means the local service district tax base, the municipal tax base, the rural community tax base or the provincial tax base, as the case may be.(assiette fiscale)
“local service district tax base” means local service district tax base as defined in the Local Governance Act, adjusted in accordance with subsection 4(2) of the Community Funding Act, chapter 56 of the Acts of New Brunswick, 2012, as those Acts existed immediately before January 1, 2023.(assiette fiscale de district de services locaux)
“municipal tax base” means a municipal tax base as defined in the Local Governance Act and adjusted in accordance with subsection 99(5) of that Act. (assiette fiscale municipale)
“provincial tax base” means the amount that is the sum of the following: (assiette fiscale provinciale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act, excluding
(i) real property owned by the Crown in right of New Brunswick,
(ii) real property referred to in paragraph (b.1) of the definition “real property” in section 1 of the Assessment Act, and
(iii) real property that is exempt from taxation under subsections 4(4), (5), (6), (8) and (9) and section 4.1 of the Assessment Act, and
(b) the assessed value of real property owned by the Crown in right of Canada.
“rate” means a rate of tax referred to in section 4, paragraph 5(1)(a) or (b) or subsection 5(2.01) or (4.1) of this Act, the rate of tax referred to in subparagraph 35(10)(c)(iii) or paragraph 99(2)(c), 110(d) or 173(1)(d) of the Local Governance Act, as it read immediately before January 1, 2023, the rate of the levy referred to in subsection 5(2) of the Business Improvement Areas Act, the rate of the residential tenancy administration fee referred to in subsection 8.2(3) of The Residential Tenancies Act or the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act, as the case may be. (taux)
“rural community tax base” means (assiette fiscale de la communauté rurale)
(a) a rural community tax base as defined in the Local Governance Act and adjusted in accordance with subsection 99(5) of that Act, or
(b) a regional municipality tax base as defined in the Local Governance Act and adjusted in accordance with subsection 99(5) of that Act.
5.01(2)For the purpose of determining the rates to be used for the year 2010, each rate shall be adjusted so that the rate to be used for the year is the amount determined by the formula
A × C/B
2where
2A is the rate for the previous year;
2B is the value of the assessment base for the current year; and
2C is the sum of the value of the assessment base for the previous year, the value of new construction for the current year and the amount determined by the formula
D × E
where
2D is the value of the assessment base for the previous year; and
2E is the Consumer Price Index for Canada for the 12 month period that ended on September 30 in the previous year.
5.01(3)Subsection (2) does not apply if
(a) the value for B is less than or equal to the value for C,
(b) a municipality adopts for the year another rate at which the amount referred to in subparagraph 35(10)(c)(ii) or paragraph 99(2)(b) of the Local Governance Act is to be raised,
(c) Repealed: 2018, c.9, s.49
(d) a rural community adopts for the year another rate at which the amount referred to in subparagraph 35(10)(c)(ii) or paragraph 99(2)(b) of the Local Governance Act is to be raised,
(e) the Minister of Local Government fixes another rate for the year for the purposes of section 4 of this Act or fixes for the year another rate at which the amount referred to in paragraph 110(b) or 173(1)(b) of the Local Governance Act, as it read immediately before January 1, 2023, is to be raised,
(f) a council fixes for the year another rate for the levy on non-residential property imposed under subsection 5(1) of the Business Improvement Areas Act, or
(g) Service New Brunswick, with the approval of the Treasury Board, fixes for the year another rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
5.01(4)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains every rate determined under subsection (2) for the year.
5.01(5)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains the following information for the year:
(a) every rate fixed under subparagraph 35(10)(c)(iii) and paragraph 99(2)(c) of the Local Governance Act;
(b) Repealed: 2018, c.9, s.49
(c) every rate fixed under subparagraph 35(10)(c)(iii) and paragraph 99(2)(c) of the Local Governance Act;
(d) every rate fixed under section 4;
(e) every rate fixed under paragraph 110(d) or 173(1)(c) of the Local Governance Act, as it read immediately before January 1, 2023;
(f) the rates determined under subsection (2) or any amended rates, that replace the rates referred to in paragraphs 5(1)(a) and (b) and subsections 5(2.01) and (4.1);
(g) the rates fixed under subsection 5(2) of the Business Improvement Areas Act;
(h) the rate determined under subsection (2) or any amended rate, that replaces the rate referred to in subsection 8.2(3) of The Residential Tenancies Act; and
(i) the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
2009, c.15, s.3; 2010, c.2, s.2; 2010, c.35, s.3; 2012, c.39, s.130; 2012, c.56, s.32; 2015, c.5, s.8; 2016, c.37, s.166; 2017, c.20, s.152; 2018, c.9, s.49; 2020, c.25, s.97; 2021, c.44, s.5; 2022, c.40, s.1; 2023, c.40, s.28
Accountability for real property tax rates and other rates
5.01(1)The following definitions apply in this section.
“assessment base” means the local service district tax base, the municipal tax base, the rural community tax base or the provincial tax base, as the case may be.(assiette fiscale)
“local service district tax base” means local service district tax base as defined in the Local Governance Act, adjusted in accordance with subsection 4(2) of the Community Funding Act, chapter 56 of the Acts of New Brunswick, 2012, as those Acts existed immediately before January 1, 2023.(assiette fiscale de district de services locaux)
“municipal tax base” means a municipal tax base as defined in the Local Governance Act and adjusted in accordance with subsection 99(5) of that Act. (assiette fiscale municipale)
“provincial tax base” means the amount that is the sum of the following: (assiette fiscale provinciale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act, excluding
(i) real property owned by the Crown in right of New Brunswick,
(ii) real property referred to in paragraph (b.1) of the definition “real property” in section 1 of the Assessment Act, and
(iii) real property that is exempt from taxation under subsections 4(4), (5), (6), (8) and (9) and section 4.1 of the Assessment Act, and
(b) the assessed value of real property owned by the Crown in right of Canada.
“rate” means a rate of tax referred to in section 4, paragraph 5(1)(a) or (b) or subsection 5(2.01) or (4.1) of this Act, the rate of tax referred to in subparagraph 35(10)(c)(iii) or paragraph 99(2)(c), 110(d) or 173(1)(d) of the Local Governance Act, as it read immediately before January 1, 2023, the rate of the levy referred to in subsection 5(2) of the Business Improvement Areas Act, the rate of the residential tenancy administration fee referred to in subsection 8.2(3) of The Residential Tenancies Act or the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act, as the case may be. (taux)
“rural community tax base” means (assiette fiscale de la communauté rurale)
(a) a rural community tax base as defined in the Local Governance Act and adjusted in accordance with subsection 99(5) of that Act, or
(b) a regional municipality tax base as defined in the Local Governance Act and adjusted in accordance with subsection 99(5) of that Act.
5.01(2)For the purpose of determining the rates to be used for the year 2010, each rate shall be adjusted so that the rate to be used for the year is the amount determined by the formula
A × C/B
2where
2A is the rate for the previous year;
2B is the value of the assessment base for the current year; and
2C is the sum of the value of the assessment base for the previous year, the value of new construction for the current year and the amount determined by the formula
D × E
where
2D is the value of the assessment base for the previous year; and
2E is the Consumer Price Index for Canada for the 12 month period that ended on September 30 in the previous year.
5.01(3)Subsection (2) does not apply if
(a) the value for B is less than or equal to the value for C,
(b) a municipality adopts for the year another rate at which the amount referred to in subparagraph 35(10)(c)(ii) or paragraph 99(2)(b) of the Local Governance Act is to be raised,
(c) Repealed: 2018, c.9, s.49
(d) a rural community adopts for the year another rate at which the amount referred to in subparagraph 35(10)(c)(ii) or paragraph 99(2)(b) of the Local Governance Act is to be raised,
(e) the Minister of Local Government and Local Governance Reform fixes another rate for the year for the purposes of section 4 of this Act or fixes for the year another rate at which the amount referred to in paragraph 110(b) or 173(1)(b) of the Local Governance Act, as it read immediately before January 1, 2023, is to be raised,
(f) a council fixes for the year another rate for the levy on non-residential property imposed under subsection 5(1) of the Business Improvement Areas Act, or
(g) Service New Brunswick, with the approval of the Treasury Board, fixes for the year another rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
5.01(4)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains every rate determined under subsection (2) for the year.
5.01(5)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains the following information for the year:
(a) every rate fixed under subparagraph 35(10)(c)(iii) and paragraph 99(2)(c) of the Local Governance Act;
(b) Repealed: 2018, c.9, s.49
(c) every rate fixed under subparagraph 35(10)(c)(iii) and paragraph 99(2)(c) of the Local Governance Act;
(d) every rate fixed under section 4;
(e) every rate fixed under paragraph 110(d) or 173(1)(c) of the Local Governance Act, as it read immediately before January 1, 2023;
(f) the rates determined under subsection (2) or any amended rates, that replace the rates referred to in paragraphs 5(1)(a) and (b) and subsections 5(2.01) and (4.1);
(g) the rates fixed under subsection 5(2) of the Business Improvement Areas Act;
(h) the rate determined under subsection (2) or any amended rate, that replaces the rate referred to in subsection 8.2(3) of The Residential Tenancies Act; and
(i) the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
2009, c.15, s.3; 2010, c.2, s.2; 2010, c.35, s.3; 2012, c.39, s.130; 2012, c.56, s.32; 2015, c.5, s.8; 2016, c.37, s.166; 2017, c.20, s.152; 2018, c.9, s.49; 2020, c.25, s.97; 2021, c.44, s.5; 2022, c.40, s.1
Accountability for real property tax rates and other rates
5.01(1)The following definitions apply in this section.
“assessment base” means the local service district tax base, the municipal tax base, the rural community tax base or the provincial tax base, as the case may be.(assiette fiscale)
“local service district tax base” means a local service district tax base as defined in the Local Governance Act and adjusted in accordance with subsection 4(2) of the Community Funding Act.(assiette fiscale de district de services locaux)
“municipal tax base” means a municipal tax base as defined in the Local Governance Act and adjusted in accordance with subsection 99(5) of that Act. (assiette fiscale municipale)
“provincial tax base” means the amount that is the sum of the following: (assiette fiscale provinciale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act, excluding
(i) real property owned by the Crown in right of New Brunswick,
(ii) real property referred to in paragraph (b.1) of the definition “real property” in section 1 of the Assessment Act, and
(iii) real property that is exempt from taxation under subsections 4(4), (5), (6), (8) and (9) and section 4.1 of the Assessment Act, and
(b) the assessed value of real property owned by the Crown in right of Canada.
“rate” means a rate of tax referred to in section 4, paragraph 5(1)(a) or (b) or subsection 5(2.01) or (4.1) of this Act, the rate of tax referred to in subparagraph 35(10)(c)(iii) or paragraph 99(2)(c), 110(d) or 173(1)(d) of the Local Governance Act, the rate of the levy referred to in subsection 5(2) of the Business Improvement Areas Act, the rate of the residential tenancy administration fee referred to in subsection 8.2(3) of The Residential Tenancies Act or the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act, as the case may be. (taux)
“rural community tax base” means (assiette fiscale de la communauté rurale)
(a) a rural community tax base as defined in the Local Governance Act and adjusted in accordance with subsection 99(5) of that Act, or
(b) a regional municipality tax base as defined in the Local Governance Act and adjusted in accordance with subsection 99(5) of that Act.
5.01(2)For the purpose of determining the rates to be used for the year 2010, each rate shall be adjusted so that the rate to be used for the year is the amount determined by the formula
A × C/B
2where
2A is the rate for the previous year;
2B is the value of the assessment base for the current year; and
2C is the sum of the value of the assessment base for the previous year, the value of new construction for the current year and the amount determined by the formula
D × E
where
2D is the value of the assessment base for the previous year; and
2E is the Consumer Price Index for Canada for the 12 month period that ended on September 30 in the previous year.
5.01(3)Subsection (2) does not apply if
(a) the value for B is less than or equal to the value for C,
(b) a municipality adopts for the year another rate at which the amount referred to in subparagraph 35(10)(c)(ii) or paragraph 99(2)(b) of the Local Governance Act is to be raised,
(c) Repealed: 2018, c.9, s.49
(d) a rural community adopts for the year another rate at which the amount referred to in subparagraph 35(10)(c)(ii) or paragraph 99(2)(b) of the Local Governance Act is to be raised,
(e) the Minister of Local Government and Local Governance Reform fixes another rate for the year for the purposes of section 4 of this Act or fixes for the year another rate at which the amount referred to in paragraph 110(b) or 173(1)(b) of the Local Governance Act is to be raised,
(f) a council fixes for the year another rate for the levy on non-residential property imposed under subsection 5(1) of the Business Improvement Areas Act, or
(g) Service New Brunswick, with the approval of the Treasury Board, fixes for the year another rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
5.01(4)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains every rate determined under subsection (2) for the year.
5.01(5)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains the following information for the year:
(a) every rate fixed under subparagraph 35(10)(c)(iii) and paragraph 99(2)(c) of the Local Governance Act;
(b) Repealed: 2018, c.9, s.49
(c) every rate fixed under subparagraph 35(10)(c)(iii) and paragraph 99(2)(c) of the Local Governance Act;
(d) every rate fixed under section 4;
(e) every rate fixed under paragraph 110(d) or 173(1)(c) of the Local Governance Act;
(f) the rates determined under subsection (2) or any amended rates, that replace the rates referred to in paragraphs 5(1)(a) and (b) and subsections 5(2.01) and (4.1);
(g) the rates fixed under subsection 5(2) of the Business Improvement Areas Act;
(h) the rate determined under subsection (2) or any amended rate, that replaces the rate referred to in subsection 8.2(3) of The Residential Tenancies Act; and
(i) the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
2009, c.15, s.3; 2010, c.2, s.2; 2010, c.35, s.3; 2012, c.39, s.130; 2012, c.56, s.32; 2015, c.5, s.8; 2016, c.37, s.166; 2017, c.20, s.152; 2018, c.9, s.49; 2020, c.25, s.97
Accountability for real property tax rates and other rates
5.01(1)The following definitions apply in this section.
“assessment base” means the local service district tax base, the municipal tax base, the rural community tax base or the provincial tax base, as the case may be.(assiette fiscale)
“local service district tax base” means a local service district tax base as defined in the Local Governance Act and adjusted in accordance with subsection 4(2) of the Community Funding Act.(assiette fiscale de district de services locaux)
“municipal tax base” means a municipal tax base as defined in the Local Governance Act and adjusted in accordance with subsection 99(5) of that Act. (assiette fiscale municipale)
“provincial tax base” means the amount that is the sum of the following: (assiette fiscale provinciale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act, excluding
(i) real property owned by the Crown in right of New Brunswick,
(ii) real property referred to in paragraph (b.1) of the definition “real property” in section 1 of the Assessment Act, and
(iii) real property that is exempt from taxation under subsections 4(4), (5), (6), (8) and (9) and section 4.1 of the Assessment Act, and
(b) the assessed value of real property owned by the Crown in right of Canada.
“rate” means a rate of tax referred to in section 4, paragraph 5(1)(a) or (b) or subsection 5(2.01) or (4.1) of this Act, the rate of tax referred to in subparagraph 35(10)(c)(iii) or paragraph 99(2)(c), 110(d) or 173(1)(d) of the Local Governance Act, the rate of the levy referred to in subsection 5(2) of the Business Improvement Areas Act, the rate of the residential tenancy administration fee referred to in subsection 8.2(3) of The Residential Tenancies Act or the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act, as the case may be. (taux)
“rural community tax base” means (assiette fiscale de la communauté rurale)
(a) a rural community tax base as defined in the Local Governance Act and adjusted in accordance with subsection 99(5) of that Act, or
(b) a regional municipality tax base as defined in the Local Governance Act and adjusted in accordance with subsection 99(5) of that Act.
5.01(2)For the purpose of determining the rates to be used for the year 2010, each rate shall be adjusted so that the rate to be used for the year is the amount determined by the formula
A × C/B
2where
2A is the rate for the previous year;
2B is the value of the assessment base for the current year; and
2C is the sum of the value of the assessment base for the previous year, the value of new construction for the current year and the amount determined by the formula
D × E
where
2D is the value of the assessment base for the previous year; and
2E is the Consumer Price Index for Canada for the 12 month period that ended on September 30 in the previous year.
5.01(3)Subsection (2) does not apply if
(a) the value for B is less than or equal to the value for C,
(b) a municipality adopts for the year another rate at which the amount referred to in subparagraph 35(10)(c)(ii) or paragraph 99(2)(b) of the Local Governance Act is to be raised,
(c) Repealed: 2018, c.9, s.49
(d) a rural community adopts for the year another rate at which the amount referred to in subparagraph 35(10)(c)(ii) or paragraph 99(2)(b) of the Local Governance Act is to be raised,
(e) the Minister of Environment and Local Government fixes another rate for the year for the purposes of section 4 of this Act or fixes for the year another rate at which the amount referred to in paragraph 110(b) or 173(1)(b) of the Local Governance Act is to be raised,
(f) a council fixes for the year another rate for the levy on non-residential property imposed under subsection 5(1) of the Business Improvement Areas Act, or
(g) Service New Brunswick, with the approval of the Treasury Board, fixes for the year another rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
5.01(4)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains every rate determined under subsection (2) for the year.
5.01(5)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains the following information for the year:
(a) every rate fixed under subparagraph 35(10)(c)(iii) and paragraph 99(2)(c) of the Local Governance Act;
(b) Repealed: 2018, c.9, s.49
(c) every rate fixed under subparagraph 35(10)(c)(iii) and paragraph 99(2)(c) of the Local Governance Act;
(d) every rate fixed under section 4;
(e) every rate fixed under paragraph 110(d) or 173(1)(c) of the Local Governance Act;
(f) the rates determined under subsection (2) or any amended rates, that replace the rates referred to in paragraphs 5(1)(a) and (b) and subsections 5(2.01) and (4.1);
(g) the rates fixed under subsection 5(2) of the Business Improvement Areas Act;
(h) the rate determined under subsection (2) or any amended rate, that replaces the rate referred to in subsection 8.2(3) of The Residential Tenancies Act; and
(i) the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
2009, c.15, s.3; 2010, c.2, s.2; 2010, c.35, s.3; 2012, c.39, s.130; 2012, c.56, s.32; 2015, c.5, s.8; 2016, c.37, s.166; 2017, c.20, s.152; 2018, c.9, s.49
Accountability for real property tax rates and other rates
5.01(1)The following definitions apply in this section.
“assessment base” means the local service district tax base, the municipal tax base, the rural community tax base or the provincial tax base, as the case may be.(assiette fiscale)
“local service district tax base” means a local service district tax base as defined in the Local Governance Act and adjusted in accordance with subsection 4(2) of the Community Funding Act.(assiette fiscale de district de services locaux)
“municipal tax base” means a municipal tax base as defined in the Local Governance Act and adjusted in accordance with subsection 99(5) of that Act. (assiette fiscale municipale)
“provincial tax base” means the amount that is the sum of the following: (assiette fiscale provinciale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act, excluding
(i) real property owned by the Crown in right of New Brunswick,
(ii) real property referred to in paragraph (b.1) of the definition “real property” in section 1 of the Assessment Act, and
(iii) real property that is exempt from taxation under subsections 4(4), (5), (6), (8) and (9) and section 4.1 of the Assessment Act, and
(b) the assessed value of real property owned by the Crown in right of Canada.
“rate” means a rate of tax referred to in section 4, paragraph 5(1)(a) or (b) or subsection 5(2.01) or (4.1) of this Act, the rate of tax referred to in subparagraph 35(10)(c)(iii) or paragraph 99(2)(c), 110(d) or 173(1)(d) of the Local Governance Act, the tax rates referred to in paragraph 32(4)(c) of the Edmundston Act, 1998, the rate of the levy referred to in subsection 5(2) of the Business Improvement Areas Act, the rate of the residential tenancy administration fee referred to in subsection 8.2(3) of The Residential Tenancies Act or the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act, as the case may be. (taux)
“rural community tax base” means (assiette fiscale de la communauté rurale)
(a) a rural community tax base as defined in the Local Governance Act and adjusted in accordance with subsection 99(5) of that Act, or
(b) a regional municipality tax base as defined in the Local Governance Act and adjusted in accordance with subsection 99(5) of that Act.
5.01(2)For the purpose of determining the rates to be used for the year 2010, each rate shall be adjusted so that the rate to be used for the year is the amount determined by the formula
A × C/B
2where
2A is the rate for the previous year;
2B is the value of the assessment base for the current year; and
2C is the sum of the value of the assessment base for the previous year, the value of new construction for the current year and the amount determined by the formula
D × E
where
2D is the value of the assessment base for the previous year; and
2E is the Consumer Price Index for Canada for the 12 month period that ended on September 30 in the previous year.
5.01(3)Subsection (2) does not apply if
(a) the value for B is less than or equal to the value for C,
(b) a municipality adopts for the year another rate at which the amount referred to in subparagraph 35(10)(c)(ii) or paragraph 99(2)(b) of the Local Governance Act is to be raised,
(c) the city of Edmundston adopts for the year other tax rates at which the amount referred to in paragraph 32(4)(b) of the Edmundston Act, 1998 is to be raised,
(d) a rural community adopts for the year another rate at which the amount referred to in subparagraph 35(10)(c)(ii) or paragraph 99(2)(b) of the Local Governance Act is to be raised,
(e) the Minister of Environment and Local Government fixes another rate for the year for the purposes of section 4 of this Act or fixes for the year another rate at which the amount referred to in paragraph 110(b) or 173(1)(b) of the Local Governance Act is to be raised,
(f) a council fixes for the year another rate for the levy on non-residential property imposed under subsection 5(1) of the Business Improvement Areas Act, or
(g) Service New Brunswick, with the approval of the Treasury Board, fixes for the year another rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
5.01(4)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains every rate determined under subsection (2) for the year.
5.01(5)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains the following information for the year:
(a) every rate fixed under subparagraph 35(10)(c)(iii) and paragraph 99(2)(c) of the Local Governance Act;
(b) the tax rates fixed under paragraph 32(4)(c) of the Edmundston Act, 1998;
(c) every rate fixed under subparagraph 35(10)(c)(iii) and paragraph 99(2)(c) of the Local Governance Act;
(d) every rate fixed under section 4;
(e) every rate fixed under paragraph 110(d) or 173(1)(c) of the Local Governance Act;
(f) the rates determined under subsection (2) or any amended rates, that replace the rates referred to in paragraphs 5(1)(a) and (b) and subsections 5(2.01) and (4.1);
(g) the rates fixed under subsection 5(2) of the Business Improvement Areas Act;
(h) the rate determined under subsection (2) or any amended rate, that replaces the rate referred to in subsection 8.2(3) of The Residential Tenancies Act; and
(i) the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
2009, c.15, s.3; 2010, c.2, s.2; 2010, c.35, s.3; 2012, c.39, s.130; 2012, c.56, s.32; 2015, c.5, s.8; 2016, c.37, s.166; 2017, c.20, s.152
Accountability for real property tax rates and other rates
5.01(1)The following definitions apply in this section.
“assessment base” means the local service district tax base, the municipal tax base, the rural community tax base or the provincial tax base, as the case may be.(assiette fiscale)
“local service district tax base” means a local service district tax base as defined in the Municipalities Act and adjusted in accordance with subsection 4(2) of the Community Funding Act.(assiette fiscale de district de services locaux)
“municipal tax base” means a municipal tax base as defined in the Municipalities Act and adjusted in accordance with subsection 87(2.2) of that Act.(assiette fiscale municipale)
“provincial tax base” means the amount that is the sum of the following: (assiette fiscale provinciale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act, excluding
(i) real property owned by the Crown in right of New Brunswick,
(ii) real property referred to in paragraph (b.1) of the definition “real property” in section 1 of the Assessment Act, and
(iii) real property that is exempt from taxation under subsections 4(4), (5), (6), (8) and (9) and section 4.1 of the Assessment Act, and
(b) the assessed value of real property owned by the Crown in right of Canada.
“rate” means a rate of tax referred to in section 4, paragraph 5(1)(a) or (b) or subsection 5(2.01) or (4.1) of this Act, the rate of tax referred to in subparagraph 19(9)(c)(iii) or paragraph 27.01(1)(c), 87(2)(c), 190.081(2)(c) or 190.082(5)(d) of the Municipalities Act, the tax rates referred to in paragraph 32(4)(c) of the Edmundston Act, 1998, the rate of the levy referred to in subsection 5(2) of the Business Improvement Areas Act, the rate of the residential tenancy administration fee referred to in subsection 8.2(3) of The Residential Tenancies Act or the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act, as the case may be. (taux)
“rural community tax base” means a rural community tax base as defined in the Municipalities Act and adjusted in accordance with subsection 190.081(5) of that Act.(assiette fiscale de la communauté rurale)
5.01(2)For the purpose of determining the rates to be used for the year 2010, each rate shall be adjusted so that the rate to be used for the year is the amount determined by the formula
A × C/B
2where
2A is the rate for the previous year;
2B is the value of the assessment base for the current year; and
2C is the sum of the value of the assessment base for the previous year, the value of new construction for the current year and the amount determined by the formula
D × E
where
2D is the value of the assessment base for the previous year; and
2E is the Consumer Price Index for Canada for the 12 month period that ended on September 30 in the previous year.
5.01(3)Subsection (2) does not apply if
(a) the value for B is less than or equal to the value for C,
(b) a municipality adopts for the year another rate at which the amount referred to in subparagraph 19(9)(c)(ii) or paragraph 87(2)(b) of the Municipalities Act is to be raised,
(c) the city of Edmundston adopts for the year other tax rates at which the amount referred to in paragraph 32(4)(b) of the Edmundston Act, 1998 is to be raised,
(d) a rural community adopts for the year another rate at which the amount referred to in subparagraph 19(9)(c)(ii) or paragraph 190.081(2)(b) of the Municipalities Act is to be raised,
(e) the Minister of Environment and Local Government fixes another rate for the year for the purposes of section 4 of this Act or fixes for the year another rate at which the amount referred to in paragraph 27.01(1)(b) or 190.082(5)(b) of the Municipalities Act is to be raised,
(f) a municipal council or rural community council fixes for the year another rate for the levy on non-residential property imposed under subsection 5(1) of the Business Improvement Areas Act, or
(g) Service New Brunswick, with the approval of the Treasury Board, fixes for the year another rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
5.01(4)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains every rate determined under subsection (2) for the year.
5.01(5)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains the following information for the year:
(a) every rate fixed under subparagraph 19(9)(c)(iii) and paragraph 87(2)(c) of the Municipalities Act;
(b) the tax rates fixed under paragraph 32(4)(c) of the Edmundston Act, 1998;
(c) every rate fixed under subparagraph 19(9)(c)(iii) and paragraph 190.081(2)(c) of the Municipalities Act;
(d) every rate fixed under section 4;
(e) every rate fixed under paragraph 27.01(1)(c) or 190.082(5)(d) of the Municipalities Act;
(f) the rates determined under subsection (2) or any amended rates, that replace the rates referred to in paragraphs 5(1)(a) and (b) and subsections 5(2.01) and (4.1);
(g) the rates fixed under subsection 5(2) of the Business Improvement Areas Act;
(h) the rate determined under subsection (2) or any amended rate, that replaces the rate referred to in subsection 8.2(3) of The Residential Tenancies Act; and
(i) the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
2009, c.15, s.3; 2010, c.2, s.2; 2010, c.35, s.3; 2012, c.39, s.130; 2012, c.56, s.32; 2015, c.5, s.8; 2016, c.37, s.166
Accountability for real property tax rates and other rates
5.01(1)The following definitions apply in this section.
“assessment base” means the local service district tax base, the municipal tax base, the rural community tax base or the provincial tax base, as the case may be.(assiette fiscale)
“local service district tax base” means a local service district tax base as defined in the Municipalities Act and adjusted in accordance with subsection 4(2) of the Community Funding Act.(assiette fiscale de district de services locaux)
“municipal tax base” means a municipal tax base as defined in the Municipalities Act and adjusted in accordance with subsection 87(2.2) of that Act.(assiette fiscale municipale)
“provincial tax base” means the amount that is the sum of the following: (assiette fiscale provinciale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act, excluding
(i) real property owned by the Crown in right of New Brunswick,
(ii) real property referred to in paragraph (b.1) of the definition “real property” in section 1 of the Assessment Act, and
(iii) real property that is exempt from taxation under subsections 4(4), (5), (6), (8) and (9) and section 4.1 of the Assessment Act, and
(b) the assessed value of real property owned by the Crown in right of Canada.
“rate” means a rate of tax referred to in section 4, paragraph 5(1)(a) or (b) or subsection 5(2.01) or (4.1) of this Act, the rate of tax referred to in subparagraph 19(9)(c)(iii) or paragraph 27.01(1)(c), 87(2)(c), 190.081(2)(c) or 190.082(5)(d) of the Municipalities Act, the tax rates referred to in paragraph 32(4)(c) of the Edmundston Act, 1998, the rate of the levy referred to in subsection 5(2) of the Business Improvement Areas Act, the rate of the residential tenancy administration fee referred to in subsection 8.2(3) of The Residential Tenancies Act or the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act, as the case may be. (taux)
“rural community tax base” means a rural community tax base as defined in the Municipalities Act and adjusted in accordance with subsection 190.081(5) of that Act.(assiette fiscale de la communauté rurale)
5.01(2)For the purpose of determining the rates to be used for the year 2010, each rate shall be adjusted so that the rate to be used for the year is the amount determined by the formula
A × C/B
2where
2A is the rate for the previous year;
2B is the value of the assessment base for the current year; and
2C is the sum of the value of the assessment base for the previous year, the value of new construction for the current year and the amount determined by the formula
D × E
where
2D is the value of the assessment base for the previous year; and
2E is the Consumer Price Index for Canada for the 12 month period that ended on September 30 in the previous year.
5.01(3)Subsection (2) does not apply if
(a) the value for B is less than or equal to the value for C,
(b) a municipality adopts for the year another rate at which the amount referred to in subparagraph 19(9)(c)(ii) or paragraph 87(2)(b) of the Municipalities Act is to be raised,
(c) the city of Edmundston adopts for the year other tax rates at which the amount referred to in paragraph 32(4)(b) of the Edmundston Act, 1998 is to be raised,
(d) a rural community adopts for the year another rate at which the amount referred to in subparagraph 19(9)(c)(ii) or paragraph 190.081(2)(b) of the Municipalities Act is to be raised,
(e) the Minister of Environment and Local Government fixes another rate for the year for the purposes of section 4 of this Act or fixes for the year another rate at which the amount referred to in paragraph 27.01(1)(b) or 190.082(5)(b) of the Municipalities Act is to be raised,
(f) a municipal council or rural community council fixes for the year another rate for the levy on non-residential property imposed under subsection 5(1) of the Business Improvement Areas Act, or
(g) Service New Brunswick, with the approval of the Board of Management, fixes for the year another rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
5.01(4)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains every rate determined under subsection (2) for the year.
5.01(5)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains the following information for the year:
(a) every rate fixed under subparagraph 19(9)(c)(iii) and paragraph 87(2)(c) of the Municipalities Act;
(b) the tax rates fixed under paragraph 32(4)(c) of the Edmundston Act, 1998;
(c) every rate fixed under subparagraph 19(9)(c)(iii) and paragraph 190.081(2)(c) of the Municipalities Act;
(d) every rate fixed under section 4;
(e) every rate fixed under paragraph 27.01(1)(c) or 190.082(5)(d) of the Municipalities Act;
(f) the rates determined under subsection (2) or any amended rates, that replace the rates referred to in paragraphs 5(1)(a) and (b) and subsections 5(2.01) and (4.1);
(g) the rates fixed under subsection 5(2) of the Business Improvement Areas Act;
(h) the rate determined under subsection (2) or any amended rate, that replaces the rate referred to in subsection 8.2(3) of The Residential Tenancies Act; and
(i) the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
2009, c.15, s.3; 2010, c.2, s.2; 2010, c.35, s.3; 2012, c.39, s.130; 2012, c.56, s.32; 2015, c.5, s.8
Accountability for real property tax rates and other rates
5.01(1)The following definitions apply in this section.
“assessment base” means the local service district tax base, the municipal tax base, the rural community tax base or the provincial tax base, as the case may be.(assiette fiscale)
“local service district tax base” means a local service district tax base as defined in the Municipalities Act and adjusted in accordance with subsection 4(2) of the Community Funding Act.(assiette fiscale de district de services locaux)
“municipal tax base” means a municipal tax base as defined in the Municipalities Act and adjusted in accordance with subsection 87(2.2) of that Act.(assiette fiscale municipale)
“provincial tax base” means the amount that is the sum of the following: (assiette fiscale provinciale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act, excluding
(i) real property owned by the Crown in right of New Brunswick,
(ii) real property referred to in paragraph (b.1) of the definition “real property” in section 1 of the Assessment Act, and
(iii) real property that is exempt from taxation under subsections 4(4), (5), (6), (8) and (9) and section 4.1 of the Assessment Act, and
(b) the assessed value of real property owned by the Crown in right of Canada.
“rate” means a rate of tax referred to in section 4, paragraph 5(1)(a) or (b) or subsection 5(2.01) or (4.1) of this Act, the rate of tax referred to in subparagraph 19(9)(c)(iii) or paragraph 27.01(1)(c), 87(2)(c), 190.081(2)(c) or 190.082(5)(d) of the Municipalities Act, the tax rates referred to in paragraph 32(4)(c) of the Edmundston Act, 1998, the rate of the levy referred to in subsection 5(2) of the Business Improvement Areas Act, the rate of the residential tenancy administration fee referred to in subsection 8.2(3) of The Residential Tenancies Act or the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act, as the case may be. (taux)
“rural community tax base” means a rural community tax base as defined in the Municipalities Act and adjusted in accordance with subsection 190.081(5) of that Act.(assiette fiscale de la communauté rurale)
5.01(2)For the purpose of determining the rates to be used for the year 2010, each rate shall be adjusted so that the rate to be used for the year is the amount determined by the formula
A × C/B
2where
2A is the rate for the previous year;
2B is the value of the assessment base for the current year; and
2C is the sum of the value of the assessment base for the previous year, the value of new construction for the current year and the amount determined by the formula
D × E
where
2D is the value of the assessment base for the previous year; and
2E is the Consumer Price Index for Canada for the 12 month period that ended on September 30 in the previous year.
5.01(3)Subsection (2) does not apply if
(a) the value for B is less than or equal to the value for C,
(b) a municipality adopts for the year another rate at which the amount referred to in subparagraph 19(9)(c)(ii) or paragraph 87(2)(b) of the Municipalities Act is to be raised,
(c) the city of Edmundston adopts for the year other tax rates at which the amount referred to in paragraph 32(4)(b) of the Edmundston Act, 1998 is to be raised,
(d) a rural community adopts for the year another rate at which the amount referred to in subparagraph 19(9)(c)(ii) or paragraph 190.081(2)(b) of the Municipalities Act is to be raised,
(e) the Minister of Environment and Local Government fixes another rate for the year for the purposes of section 4 of this Act or fixes for the year another rate at which the amount referred to in paragraph 27.01(1)(b) or 190.082(5)(b) of the Municipalities Act is to be raised,
(f) a municipal council or rural community council fixes for the year another rate for the levy on non-residential property imposed under subsection 5(1) of the Business Improvement Areas Act, or
(g) Service New Brunswick, with the approval of the Board of Management, fixes for the year another rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
5.01(4)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains every rate determined under subsection (2) for the year.
5.01(5)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains the following information for the year:
(a) every rate fixed under subparagraph 19(9)(c)(iii) and paragraph 87(2)(c) of the Municipalities Act;
(b) the tax rates fixed under paragraph 32(4)(c) of the Edmundston Act, 1998;
(c) every rate fixed under subparagraph 19(9)(c)(iii) and paragraph 190.081(2)(c) of the Municipalities Act;
(d) every rate fixed under section 4;
(e) every rate fixed under paragraph 27.01(1)(c) or 190.082(5)(d) of the Municipalities Act;
(f) the rates determined under subsection (2) or any amended rates, that replace the rates referred to in paragraphs 5(1)(a) and (b) and subsections 5(2.01) and (4.1);
(g) the rates fixed under subsection 5(2) of the Business Improvement Areas Act;
(h) the rate determined under subsection (2) or any amended rate, that replaces the rate referred to in subsection 8.2(3) of The Residential Tenancies Act; and
(i) the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
2009, c.15, s.3; 2010, c.2, s.2; 2010, c.35, s.3; 2012, c.39, s.130; 2012, c.56, s.32; 2015, c.5, s.8
Accountability for real property tax rates and other rates
5.01(1)The following definitions apply in this section.
“assessment base” means the local service district tax base, the municipal tax base, the rural community tax base or the provincial tax base, as the case may be.(assiette fiscale)
“local service district tax base” means a local service district tax base as defined in the Municipalities Act and adjusted in accordance with subsection 4(2) of the Community Funding Act.(assiette fiscale de district de services locaux)
“municipal tax base” means a municipal tax base as defined in the Municipalities Act and adjusted in accordance with subsection 87(2.2) of that Act.(assiette fiscale municipale)
“provincial tax base” means the amount that is the sum of the following: (assiette fiscale provinciale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act, excluding
(i) real property owned by the Crown in right of New Brunswick,
(ii) real property referred to in paragraph (b.1) of the definition “real property” in section 1 of the Assessment Act, and
(iii) real property that is exempt from taxation under subsections 4(4), (5), (6), (8) and (9) and section 4.1 of the Assessment Act, and
(b) the assessed value of real property owned by the Crown in right of Canada.
“rate” means a rate of tax referred to in section 4, paragraph 5(1)(a) or (b) or subsection 5(2.01) or (4.1) of this Act, the rate of tax referred to in subparagraph 19(9)(c)(iii) or paragraph 27.01(1)(c), 87(2)(c), 190.081(2)(c) or 190.082(5)(d) of the Municipalities Act, the tax rates referred to in paragraph 32(4)(c) of the Edmundston Act, 1998, the rate of the levy referred to in subsection 3(2) of the Business Improvement Areas Act, the rate of the residential tenancy administration fee referred to in subsection 8.2(3) of The Residential Tenancies Act or the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act, as the case may be. (taux)
“rural community tax base” means a rural community tax base as defined in the Municipalities Act and adjusted in accordance with subsection 190.081(5) of that Act.(assiette fiscale de la communauté rurale)
5.01(2)For the purpose of determining the rates to be used for the year 2010, each rate shall be adjusted so that the rate to be used for the year is the amount determined by the formula
A × C/B
2where
2A is the rate for the previous year;
2B is the value of the assessment base for the current year; and
2C is the sum of the value of the assessment base for the previous year, the value of new construction for the current year and the amount determined by the formula
D × E
where
2D is the value of the assessment base for the previous year; and
2E is the Consumer Price Index for Canada for the 12 month period that ended on September 30 in the previous year.
5.01(3)Subsection (2) does not apply if
(a) the value for B is less than or equal to the value for C,
(b) a municipality adopts for the year another rate at which the amount referred to in subparagraph 19(9)(c)(ii) or paragraph 87(2)(b) of the Municipalities Act is to be raised,
(c) the city of Edmundston adopts for the year other tax rates at which the amount referred to in paragraph 32(4)(b) of the Edmundston Act, 1998 is to be raised,
(d) a rural community adopts for the year another rate at which the amount referred to in subparagraph 19(9)(c)(ii) or paragraph 190.081(2)(b) of the Municipalities Act is to be raised,
(e) the Minister of Environment and Local Government fixes another rate for the year for the purposes of section 4 of this Act or fixes for the year another rate at which the amount referred to in paragraph 27.01(1)(b) or 190.082(5)(b) of the Municipalities Act is to be raised,
(f) a municipal council or rural community council fixes for the year another rate for the levy on non-residential property imposed under subsection 3(1) of the Business Improvement Areas Act, or
(g) Service New Brunswick, with the approval of the Board of Management, fixes for the year another rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
5.01(4)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains every rate determined under subsection (2) for the year.
5.01(5)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains the following information for the year:
(a) every rate fixed under subparagraph 19(9)(c)(iii) and paragraph 87(2)(c) of the Municipalities Act;
(b) the tax rates fixed under paragraph 32(4)(c) of the Edmundston Act, 1998;
(c) every rate fixed under subparagraph 19(9)(c)(iii) and paragraph 190.081(2)(c) of the Municipalities Act;
(d) every rate fixed under section 4;
(e) every rate fixed under paragraph 27.01(1)(c) or 190.082(5)(d) of the Municipalities Act;
(f) the rates determined under subsection (2) or any amended rates, that replace the rates referred to in paragraphs 5(1)(a) and (b) and subsections 5(2.01) and (4.1);
(g) the rates fixed under subsection 3(2) of the Business Improvement Areas Act;
(h) the rate determined under subsection (2) or any amended rate, that replaces the rate referred to in subsection 8.2(3) of The Residential Tenancies Act; and
(i) the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
2009, c.15, s.3; 2010, c.2, s.2; 2010, c.35, s.3; 2012, c.39, s.130; 2012, c.56, s.32
Accountability for real property tax rates and other rates
5.01(1)The following definitions apply in this section.
“assessment base” means the local service district tax base, the municipal tax base, the rural community tax base or the provincial tax base, as the case may be.(assiette fiscale)
“local service district tax base” means a local service district tax base as defined in the Municipalities Act and adjusted in accordance with subsection 5(4) of the Municipal Assistance Act.(assiette fiscale de district de services locaux)
“municipal tax base” means a municipal tax base as defined in the Municipalities Act and adjusted in accordance with subsection 87(2.2) of that Act.(assiette fiscale municipale)
“provincial tax base” means the amount that is the sum of the following: (assiette fiscale provinciale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act, excluding
(i) real property owned by the Crown in right of New Brunswick,
(ii) real property referred to in paragraph (b.1) of the definition “real property” in section 1 of the Assessment Act, and
(iii) real property that is exempt from taxation under subsections 4(4), (5), (6), (8) and (9) and section 4.1 of the Assessment Act, and
(b) the assessed value of real property owned by the Crown in right of Canada.
“rate” means a rate of tax referred to in section 4, paragraph 5(1)(a) or (b) or subsection 5(2.01) or (4.1) of this Act, the rate of tax referred to in subparagraph 19(9)(c)(iii) or paragraph 27.01(1)(c), 87(2)(c), 190.081(2)(c) or 190.082(5)(d) of the Municipalities Act, the tax rates referred to in paragraph 32(4)(c) of the Edmundston Act, 1998, the rate of the levy referred to in subsection 3(2) of the Business Improvement Areas Act, the rate of the residential tenancy administration fee referred to in subsection 8.2(3) of The Residential Tenancies Act or the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act, as the case may be. (taux)
“rural community tax base” means a rural community tax base as defined in the Municipalities Act and adjusted in accordance with subsection 190.081(5) of that Act.(assiette fiscale de la communauté rurale)
5.01(2)For the purpose of determining the rates to be used for the year 2010, each rate shall be adjusted so that the rate to be used for the year is the amount determined by the formula
A × C/B
2where
2A is the rate for the previous year;
2B is the value of the assessment base for the current year; and
2C is the sum of the value of the assessment base for the previous year, the value of new construction for the current year and the amount determined by the formula
D × E
where
2D is the value of the assessment base for the previous year; and
2E is the Consumer Price Index for Canada for the 12 month period that ended on September 30 in the previous year.
5.01(3)Subsection (2) does not apply if
(a) the value for B is less than or equal to the value for C,
(b) a municipality adopts for the year another rate at which the amount referred to in subparagraph 19(9)(c)(ii) or paragraph 87(2)(b) of the Municipalities Act is to be raised,
(c) the city of Edmundston adopts for the year other tax rates at which the amount referred to in paragraph 32(4)(b) of the Edmundston Act, 1998 is to be raised,
(d) a rural community adopts for the year another rate at which the amount referred to in subparagraph 19(9)(c)(ii) or paragraph 190.081(2)(b) of the Municipalities Act is to be raised,
(e) the Minister of Environment and Local Government fixes another rate for the year for the purposes of section 4 of this Act or fixes for the year another rate at which the amount referred to in paragraph 27.01(1)(b) or 190.082(5)(b) of the Municipalities Act is to be raised,
(f) a municipal council or rural community council fixes for the year another rate for the levy on non-residential property imposed under subsection 3(1) of the Business Improvement Areas Act, or
(g) Service New Brunswick, with the approval of the Board of Management, fixes for the year another rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
5.01(4)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains every rate determined under subsection (2) for the year.
5.01(5)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains the following information for the year:
(a) every rate fixed under subparagraph 19(9)(c)(iii) and paragraph 87(2)(c) of the Municipalities Act;
(b) the tax rates fixed under paragraph 32(4)(c) of the Edmundston Act, 1998;
(c) every rate fixed under subparagraph 19(9)(c)(iii) and paragraph 190.081(2)(c) of the Municipalities Act;
(d) every rate fixed under section 4;
(e) every rate fixed under paragraph 27.01(1)(c) or 190.082(5)(d) of the Municipalities Act;
(f) the rates determined under subsection (2) or any amended rates, that replace the rates referred to in paragraphs 5(1)(a) and (b) and subsections 5(2.01) and (4.1);
(g) the rates fixed under subsection 3(2) of the Business Improvement Areas Act;
(h) the rate determined under subsection (2) or any amended rate, that replaces the rate referred to in subsection 8.2(3) of The Residential Tenancies Act; and
(i) the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
2009, c.15, s.3; 2010, c.2, s.2; 2010, c.35, s.3; 2012, c.39, s.130
Accountability for real property tax rates and other rates
5.01(1)The following definitions apply in this section.
“assessment base” means the local service district tax base, the municipal tax base, the rural community tax base or the provincial tax base, as the case may be.(assiette fiscale)
“local service district tax base” means a local service district tax base as defined in the Municipalities Act and adjusted in accordance with subsection 5(4) of the Municipal Assistance Act.(assiette fiscale de district de services locaux)
“municipal tax base” means a municipal tax base as defined in the Municipalities Act and adjusted in accordance with subsection 87(2.2) of that Act.(assiette fiscale municipale)
“provincial tax base” means the amount that is the sum of the following: (assiette fiscale provinciale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act, excluding
(i) real property owned by the Crown in right of New Brunswick,
(ii) real property referred to in paragraph (b.1) of the definition “real property” in section 1 of the Assessment Act, and
(iii) real property that is exempt from taxation under subsections 4(4), (5), (6), (8) and (9) and section 4.1 of the Assessment Act, and
(b) the assessed value of real property owned by the Crown in right of Canada.
“rate” means a rate of tax referred to in section 4, paragraph 5(1)(a) or (b) or subsection 5(2.01) or (4.1) of this Act, the rate of tax referred to in subparagraph 19(9)(c)(iii) or paragraph 27.01(1)(c), 87(2)(c), 190.081(2)(c) or 190.082(5)(d) of the Municipalities Act, the tax rates referred to in paragraph 32(4)(c) of the Edmundston Act, 1998, the rate of the levy referred to in subsection 3(2) of the Business Improvement Areas Act, the rate of the residential tenancy administration fee referred to in subsection 8.2(3) of The Residential Tenancies Act or the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act, as the case may be. (taux)
“rural community tax base” means a rural community tax base as defined in the Municipalities Act and adjusted in accordance with subsection 190.081(5) of that Act.(assiette fiscale de la communauté rurale)
5.01(2)For the purpose of determining the rates to be used for the year 2010, each rate shall be adjusted so that the rate to be used for the year is the amount determined by the formula
A × C/B
2where
2A is the rate for the previous year;
2B is the value of the assessment base for the current year; and
2C is the sum of the value of the assessment base for the previous year, the value of new construction for the current year and the amount determined by the formula
D × E
where
2D is the value of the assessment base for the previous year; and
2E is the Consumer Price Index for Canada for the 12 month period that ended on September 30 in the previous year.
5.01(3)Subsection (2) does not apply if
(a) the value for B is less than or equal to the value for C,
(b) a municipality adopts for the year another rate at which the amount referred to in subparagraph 19(9)(c)(ii) or paragraph 87(2)(b) of the Municipalities Act is to be raised,
(c) the city of Edmundston adopts for the year other tax rates at which the amount referred to in paragraph 32(4)(b) of the Edmundston Act, 1998 is to be raised,
(d) a rural community adopts for the year another rate at which the amount referred to in subparagraph 19(9)(c)(ii) or paragraph 190.081(2)(b) of the Municipalities Act is to be raised,
(e) the Minister of Local Government fixes another rate for the year for the purposes of section 4 of this Act or fixes for the year another rate at which the amount referred to in paragraph 27.01(1)(b) or 190.082(5)(b) of the Municipalities Act is to be raised,
(f) a municipal council or rural community council fixes for the year another rate for the levy on non-residential property imposed under subsection 3(1) of the Business Improvement Areas Act, or
(g) Service New Brunswick, with the approval of the Board of Management, fixes for the year another rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
5.01(4)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains every rate determined under subsection (2) for the year.
5.01(5)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains the following information for the year:
(a) every rate fixed under subparagraph 19(9)(c)(iii) and paragraph 87(2)(c) of the Municipalities Act;
(b) the tax rates fixed under paragraph 32(4)(c) of the Edmundston Act, 1998;
(c) every rate fixed under subparagraph 19(9)(c)(iii) and paragraph 190.081(2)(c) of the Municipalities Act;
(d) every rate fixed under section 4;
(e) every rate fixed under paragraph 27.01(1)(c) or 190.082(5)(d) of the Municipalities Act;
(f) the rates determined under subsection (2) or any amended rates, that replace the rates referred to in paragraphs 5(1)(a) and (b) and subsections 5(2.01) and (4.1);
(g) the rates fixed under subsection 3(2) of the Business Improvement Areas Act;
(h) the rate determined under subsection (2) or any amended rate, that replaces the rate referred to in subsection 8.2(3) of The Residential Tenancies Act; and
(i) the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
2009, c.15, s.3; 2010, c.2, s.2; 2010, c.35, s.3
Accountability for real property tax rates and other rates
5.01(1)The following definitions apply in this section.
“assessment base” means the local service district tax base, the municipal tax base, the rural community tax base or the provincial tax base, as the case may be.(assiette fiscale)
“local service district tax base” means a local service district tax base as defined in the Municipalities Act and adjusted in accordance with subsection 5(4) of the Municipal Assistance Act.(assiette fiscale de district de services locaux)
“municipal tax base” means a municipal tax base as defined in the Municipalities Act and adjusted in accordance with subsection 87(2.2) of that Act.(assiette fiscale municipale)
“provincial tax base” means the amount that is the sum of the following: (assiette fiscale provinciale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act, excluding
(i) real property owned by the Crown in right of New Brunswick,
(ii) real property referred to in paragraph (b.1) of the definition “real property” in section 1 of the Assessment Act, and
(iii) real property that is exempt from taxation under subsections 4(4), (5), (6), (8) and (9) and section 4.1 of the Assessment Act, and
(b) the assessed value of real property owned by the Crown in right of Canada.
“rate” means a rate of tax referred to in section 4, paragraph 5(1)(a) or (b) or subsection 5(2.01) or (4.1) of this Act, the rate of tax referred to in subparagraph 19(9)(c)(iii) or paragraph 27.01(1)(c), 87(2)(c), 190.081(2)(c) or 190.082(5)(d) of the Municipalities Act, the tax rates referred to in paragraph 32(4)(c) of the Edmundston Act, 1998, the rate of the levy referred to in subsection 3(2) of the Business Improvement Areas Act, the rate of the residential tenancy administration fee referred to in subsection 8.2(3) of The Residential Tenancies Act or the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act, as the case may be. (taux)
“rural community tax base” means a rural community tax base as defined in the Municipalities Act and adjusted in accordance with subsection 190.081(5) of that Act.(assiette fiscale de la communauté rurale)
5.01(2)For the purpose of determining the rates to be used for the year 2010 or any subsequent year, each rate shall be adjusted so that the rate to be used for the year is the amount determined by the formula
A × C/B
2where
2A is the rate for the previous year;
2B is the value of the assessment base for the current year; and
2C is the sum of the value of the assessment base for the previous year, the value of new construction for the current year and the amount determined by the formula
D × E
where
2D is the value of the assessment base for the previous year; and
2E is the Consumer Price Index for Canada for the 12 month period that ended on September 30 in the previous year.
5.01(3)Subsection (2) does not apply if
(a) the value for B is less than or equal to the value for C,
(b) a municipality adopts for the year another rate at which the amount referred to in subparagraph 19(9)(c)(ii) or paragraph 87(2)(b) of the Municipalities Act is to be raised,
(c) the city of Edmundston adopts for the year other tax rates at which the amount referred to in paragraph 32(4)(b) of the Edmundston Act, 1998 is to be raised,
(d) a rural community adopts for the year another rate at which the amount referred to in subparagraph 19(9)(c)(ii) or paragraph 190.081(2)(b) of the Municipalities Act is to be raised,
(e) the Minister of Local Government fixes another rate for the year for the purposes of section 4 of this Act or fixes for the year another rate at which the amount referred to in paragraph 27.01(1)(b) or 190.082(5)(b) of the Municipalities Act is to be raised,
(f) a municipal council or rural community council fixes for the year another rate for the levy on non-residential property imposed under subsection 3(1) of the Business Improvement Areas Act, or
(g) Service New Brunswick, with the approval of the Board of Management, fixes for the year another rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
5.01(4)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains every rate determined under subsection (2) for the year.
5.01(5)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains the following information for the year:
(a) every rate fixed under subparagraph 19(9)(c)(iii) and paragraph 87(2)(c) of the Municipalities Act;
(b) the tax rates fixed under paragraph 32(4)(c) of the Edmundston Act, 1998;
(c) every rate fixed under subparagraph 19(9)(c)(iii) and paragraph 190.081(2)(c) of the Municipalities Act;
(d) every rate fixed under section 4;
(e) every rate fixed under paragraph 27.01(1)(c) or 190.082(5)(d) of the Municipalities Act;
(f) the rates determined under subsection (2) or any amended rates, that replace the rates referred to in paragraphs 5(1)(a) and (b) and subsections 5(2.01) and (4.1);
(g) the rates fixed under subsection 3(2) of the Business Improvement Areas Act;
(h) the rate determined under subsection (2) or any amended rate, that replaces the rate referred to in subsection 8.2(3) of The Residential Tenancies Act; and
(i) the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
2009, c.15, s.3; 2010, c.2, s.2
Accountability for real property tax rates and other rates
5.01(1)The following definitions apply in this section.
“assessment base” means the local service district tax base, the municipal tax base, the rural community tax base or the provincial tax base, as the case may be.(assiette fiscale)
“local service district tax base” means a local service district tax base as defined in the Municipalities Act and adjusted in accordance with subsection 5(4) of the Municipal Assistance Act.(assiette fiscale de district de services locaux)
“municipal tax base” means a municipal tax base as defined in the Municipalities Act and adjusted in accordance with subsection 87(2.2) of that Act.(assiette fiscale municipale)
“provincial tax base” means the amount that is the sum of the following: (assiette fiscale provinciale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act, excluding
(i) real property owned by the Crown in right of New Brunswick,
(ii) real property referred to in paragraph (b.1) of the definition “real property” in section 1 of the Assessment Act, and
(iii) real property that is exempt from taxation under subsections 4(4), (5), (6), (8) and (9) and section 4.1 of the Assessment Act, and
(b) the assessed value of real property owned by the Crown in right of Canada.
“rate” means a rate of tax referred to in section 4, paragraph 5(1)(a) or (b) or subsection 5(2.01) or (4.1) of this Act, the rate of tax referred to in subparagraph 19(9)(c)(iii) or paragraph 27.01(1)(c), 87(2)(c) or 190.081(2)(c) of the Municipalities Act, the tax rates referred to in paragraph 32(4)(c) of the Edmundston Act, 1998, the rate of the levy referred to in subsection 3(2) of the Business Improvement Areas Act, the rate of the residential tenancy administration fee referred to in subsection 8.2(3) of The Residential Tenancies Act or the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act, as the case may be. (taux)
“rural community tax base” means a rural community tax base as defined in the Municipalities Act and adjusted in accordance with subsection 190.081(5) of that Act.(assiette fiscale de la communauté rurale)
5.01(2)For the purpose of determining the rates to be used for the year 2010 or any subsequent year, each rate shall be adjusted so that the rate to be used for the year is the amount determined by the formula
A × C/B
2where
2A is the rate for the previous year;
2B is the value of the assessment base for the current year; and
2C is the sum of the value of the assessment base for the previous year, the value of new construction for the current year and the amount determined by the formula
D × E
where
2D is the value of the assessment base for the previous year; and
2E is the Consumer Price Index for Canada for the 12 month period that ended on September 30 in the previous year.
5.01(3)Subsection (2) does not apply if
(a) the value for B is less than or equal to the value for C,
(b) a municipality adopts for the year another rate at which the amount referred to in subparagraph 19(9)(c)(ii) or paragraph 87(2)(b) of the Municipalities Act is to be raised,
(c) the city of Edmundston adopts for the year other tax rates at which the amount referred to in paragraph 32(4)(b) of the Edmundston Act, 1998 is to be raised,
(d) a rural community adopts for the year another rate at which the amount referred to in subparagraph 19(9)(c)(ii) or paragraph 190.081(2)(b) of the Municipalities Act is to be raised,
(e) the Minister of Local Government fixes another rate for the year for the purposes of section 4 of this Act or fixes for the year another rate at which the amount referred to in paragraph 27.01(1)(b) of the Municipalities Act is to be raised,
(f) a municipal council or rural community council fixes for the year another rate for the levy on non-residential property imposed under subsection 3(1) of the Business Improvement Areas Act, or
(g) Service New Brunswick, with the approval of the Board of Management, fixes for the year another rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
5.01(4)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains every rate determined under subsection (2) for the year.
5.01(5)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains the following information for the year:
(a) every rate fixed under subparagraph 19(9)(c)(iii) and paragraph 87(2)(c) of the Municipalities Act;
(b) the tax rates fixed under paragraph 32(4)(c) of the Edmundston Act, 1998;
(c) every rate fixed under subparagraph 19(9)(c)(iii) and paragraph 190.081(2)(c) of the Municipalities Act;
(d) every rate fixed under section 4;
(e) every rate fixed under paragraph 27.01(1)(c) of the Municipalities Act;
(f) the rates determined under subsection (2) or any amended rates, that replace the rates referred to in paragraphs 5(1)(a) and (b) and subsections 5(2.01) and (4.1);
(g) the rates fixed under subsection 3(2) of the Business Improvement Areas Act;
(h) the rate determined under subsection (2) or any amended rate, that replaces the rate referred to in subsection 8.2(3) of The Residential Tenancies Act; and
(i) the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
2009, c.15, s.3