New Brunswick property tax relief programs
3 provincial programs and 6 municipal programs in the 3 New Brunswick municipalities we cover. Each program decides its own eligibility; follow the official links.
Provincial programs
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.
Residential Property Tax Credit
New Brunswick's Residential Property Tax Credit is applied against the provincial portion of property tax on an owner's principal residence, reducing the provincial rate to $0 on the first 0.5 hectares of land around the home. The owner still pays all municipal (local) property tax.
Property tax deferral program for seniors
New Brunswick's property tax deferral program for seniors lets an owner aged 65 or older defer annual property tax increases on a principal residence above a base year. Deferred tax and interest form a lien and are payable when the property is sold or transferred.
Municipal programs
Residential Property Tax CreditSaint John
Credit applied against the provincial portion of the property tax bill for an owner-occupied principal residence (up to 0.5 hectares); qualifying owner-occupied property is not charged the provincial residential rate. Apply once; the credit stays until ownership or occupation changes. You still pay all of the municipal tax.
Property Tax AllowanceSaint John
Rebate of up to $300, based on combined household taxable income, for low-income owners of a primary residence that receives the Residential Property Tax Credit; can be claimed for the current year and the past three years.
Property tax deferral program for seniorsSaint John
Lets eligible owners (at least one owner 65 or older, principal residence receiving the Provincial Residential Tax Credit) defer annual property tax increases over a base year; deferred amounts plus interest (3.949% or 8.949% a year depending on household income, as published) are a lien payable on sale or transfer. Apply by December 31 of the year you want deferral to start.
Property Tax Equalized Payment PlanSaint John
Pay the annual bill in 12 equal monthly withdrawals with no penalties and no administration fee; expanded for 2026 to more property categories.
Equalized Payment Plan (EPP)Fredericton
Pay annual property tax in 12 equal monthly pre-authorized payments with no penalties (budgeting tool, not a reduction).
Residential Property Tax CreditFredericton
Owner-occupied primary residences automatically qualify; the credit reduces the provincial tax rate to $0 on the first 0.5 hectares of land around the home.