Property Tax Allowance
New Brunswick's Property Tax Allowance reduces property tax on the primary residence of low-income owners, by up to $300 for 2026 depending on household taxable income. Legislation passed in June 2026 sets amounts of up to $400 for 2027.
We explain the official rules; we do not decide who qualifies. Eligibility is determined by Service New Brunswick (Government of New Brunswick), under the Residential Property Tax Relief Act and New Brunswick Regulation 84-191. Check the official program page before you apply.
What the Property Tax Allowance is
The Property Tax Allowance "helps low-income property owners by reducing their property tax burden." For 2026, the province lists rebates of up to $300, based on the household's combined taxable income from the previous year. The allowance is applied to the property tax account of an owner-occupied home that already receives the Residential Property Tax Credit.
The allowance cannot exceed the tax owed: if the property taxes are less than the allowance amount, the province states that the difference is not refunded.
*An Act Respecting Property Tax Reform* (2026, chapter 26), assented to June 12, 2026, amends the Residential Property Tax Relief Act and Regulation 84-191. It limits the current amounts to "the years 2010 to 2026, inclusive" and sets new amounts for 2027, from $400 down to $100, with higher income limits. From 2028, income limits and amounts are to be adjusted each year by the Consumer Price Index for Canada. The province's FAQ says the existing parameters "were set in 2010." These sections come into force on a day fixed by proclamation.
Amounts
As published by Service New Brunswick (Government of New Brunswick), under the Residential Property Tax Relief Act and New Brunswick Regulation 84-191
| Item | Amount or rule | Applies to | Source |
|---|---|---|---|
| Household income less than $22,000 | Up to $300 | 2026 (income from 2025) | 1 |
| Household income $22,001 to $25,000 | Up to $200 | 2026 (income from 2025) | 1 |
| Household income $25,001 to $30,000 | Up to $100 | 2026 (income from 2025) | 1 |
| Total taxable income does not exceed $25,000 in the previous calendar year | Lesser of the residential taxes imposed for the year and $400 | 2027 (Act assented June 12, 2026; sections 5 and 6 come into force on a day fixed by proclamation) | 2 |
| Total taxable income exceeds $25,000 but does not exceed $28,000 | Lesser of the residential taxes imposed for the year and $300 | 2027 (Act assented June 12, 2026; sections 5 and 6 come into force on a day fixed by proclamation) | 2 |
| Total taxable income exceeds $28,000 but does not exceed $32,000 | Lesser of the residential taxes imposed for the year and $200 | 2027 (Act assented June 12, 2026; sections 5 and 6 come into force on a day fixed by proclamation) | 2 |
| Total taxable income exceeds $32,000 but does not exceed $35,000 | Lesser of the residential taxes imposed for the year and $100 | 2027 (Act assented June 12, 2026; sections 5 and 6 come into force on a day fixed by proclamation) | 2 |
| Indexing | Income amounts and allowance amounts adjusted using the Consumer Price Index for Canada for the 12-month period ended September 30 of the previous year; no adjustment if it would cause a decrease | 2028 and succeeding years (on proclamation) | 2 |
Official eligibility criteria
- "Be the assessed property owner as of January 1 of the application year(s) and when you apply."1
- "The property must be your primary residence."1
- "You must be receiving the Residential Property Tax Credit."1
- The amount depends on the household's combined taxable income from the previous year's tax return(s); for the 2026 allowance, income from 2025.1
- If the property taxes are less than the allowance amount for the applicant's income, the difference is not refunded.1
Quoted or closely paraphrased from the official program rules. Eligibility is determined by Service New Brunswick (Government of New Brunswick), under the Residential Property Tax Relief Act and New Brunswick Regulation 84-191.
How to apply
Applications go to Service New Brunswick online, by mail or in person at any Service New Brunswick location. The mailing address for the application form (PDF) is SNB Accounts Payable, c/o Property Tax Allowance, PO Box 6000, Fredericton, NB E3B 5H1.
The province lists three things needed: the property account number (PAN), found on the assessment notice and tax bill or through Property Assessment Online; the social insurance number; and household income from last year's tax return(s).
The province states that an application can be made "for the current year and for the past three (3) years," provided the eligibility criteria are met for each year and the allowance has not already been received. Applications are reviewed and applicants are notified of the result.
Eligibility is determined by Service New Brunswick.
Key dates
- Ownership test dateJanuary 1 of the application year (and at the time of applying)
- Retroactive applications acceptedCurrent year and the past three years
- Bill 49 (An Act Respecting Property Tax Reform) tabledMay 27, 2026
- Act assented to (2026, chapter 26)June 12, 2026
- New allowance amounts and income limits applyYear 2027 (sections 5 and 6 in force on a day fixed by proclamation)
- Annual indexing beginsYear 2028
Property Tax Allowance: common questions
How much is the New Brunswick Property Tax Allowance for 2026?
The province lists rebates based on household combined taxable income: up to $300 for income less than $22,000, up to $200 for $22,001 to $25,000, and up to $100 for $25,001 to $30,000. For the 2026 allowance, income from 2025 is used. If the property taxes are lower than the allowance, the difference is not refunded.
What changes for 2027?
An Act Respecting Property Tax Reform, assented to June 12, 2026, sets 2027 amounts of $400 (income up to $25,000), $300 (over $25,000 to $28,000), $200 (over $28,000 to $32,000) and $100 (over $32,000 to $35,000), each limited to the residential taxes imposed. These sections come into force on a day fixed by proclamation. The province's FAQ expects about 8,000 additional property owners to benefit.
Can I claim the allowance for earlier years?
The province states that an application can cover the current year and the past three years, provided the owner is eligible for each year and has not already received the allowance for it. The ownership test is applied as of January 1 of each application year, and income is taken from the tax return for the year before each allowance year.
Does the allowance require the Residential Property Tax Credit?
Yes. One of the three listed criteria is that the owner "must be receiving the Residential Property Tax Credit." That credit is applied against the provincial portion of tax on a principal residence and is requested separately from Service New Brunswick. The other criteria are being the assessed owner on January 1 and when applying, and the property being the primary residence.
Will the allowance amounts rise with inflation?
Under the 2026 amendments to Regulation 84-191, starting with the year 2028 both the income limits and the allowance amounts are adjusted each year using the Consumer Price Index for Canada for the 12-month period ending September 30 of the previous year. If an adjustment would lower an amount, no adjustment is made. These provisions take effect on proclamation.
Related programs
Sources
Checked a second time against these sources on October 28, 2026
- Property tax allowance, Government of New Brunswick (Service New Brunswick)Applies to 2026 allowance (income from 2025) · checked October 28, 2026 · copy archived
- An Act Respecting Property Tax Reform, S.N.B. 2026, c. 26 (assented to June 12, 2026), ss. 5, 6 and 7, Province of New Brunswick, King's PrinterApplies to 2027 and later (sections 5 and 6 in force on proclamation) · checked October 28, 2026 · copy archived
- Government unveils proposed property tax reforms (news release, May 27, 2026; updated May 28, 2026), Government of New BrunswickApplies to 2027 taxation year · checked October 28, 2026 · copy archived
- Bill 49, An Act Respecting Property Tax Reform (2nd Session, 61st Legislature; read first time May 27, 2026), Legislative Assembly of New BrunswickApplies to Bill as introduced May 27, 2026 · checked October 28, 2026 · copy archived
- Property tax reform FAQ (May 2026), Government of New BrunswickApplies to May 2026 · checked October 28, 2026 · copy archived
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