Why does my New Brunswick cottage pay more tax than my house?

Because only owner-occupied principal residences are spared the provincial property tax levy — non-owner-occupied residential property pays provincial tax on top of local rates. It's the most distinctive feature of New Brunswick's system and a central target of the reform debate; check the province's property tax reform pages for the current state of the proposals.

Homeowner guide · New Brunswick

Property taxes in New Brunswick

New Brunswick is assessed annually by Service New Brunswick, with notices mailed each October — and it's the one province where your bill has long had two tiers: owner-occupied homes pay only local rates, while non-owner-occupied residential and non-residential property also pay a provincial levy. Reform is actively underway: assessments for 2026 were held at 2025 levels for unchanged properties, spike protection caps assessment increases on owner-occupied homes at 10% a year, and the province unveiled broader property tax reform proposals in May 2026.

When Service New Brunswick mails assessment notices: October
Annual assessment-increase cap on owner-occupied homes: 10%
Assessments frozen at 2025 levels for unchanged homes: 2026

New Brunswick's two-tier system and the 2026 reforms

New Brunswick centralized assessment decades ago: Service New Brunswick values every property in the province annually at real and true value, municipalities set local rates on those values, and the province levies its own additional rate on property that isn't an owner-occupied principal residence — the source of the long-running 'double tax' complaint from landlords and cottage owners. Owner-occupied homes have spike protection, which since 2013 has limited assessment increases to 10% a year outside sales and new construction.

Years of surging assessments pushed the province into reform: 2026 assessments were frozen at 2025 levels for roughly 430,000 properties that hadn't sold or changed, and the May 2026 proposals aim to separate assessment growth from municipal revenue windfalls — including mechanisms that reduce tax rates as assessments rise so bills stay stable. If you own in New Brunswick, the next couple of years of provincial announcements will matter more than the assessment itself; the October notice remains your trigger to review the value and note the appeal deadline it states.

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Homeprint keeps every tax deadline from sneaking up on you

Everything above runs on dates: the appeal window on an assessment notice, instalment due dates, the grant you must claim every year. Homeprint reads your assessment notices and tax bills when you add them, tracks your assessed value and payments year over year, and reminds you before each deadline — while the window is still open, not after it closes.

Assessment notices and tax bills filed automatically, with your assessed value tracked year over year
Reminders ahead of instalment due dates and your province's appeal deadline — while you can still act
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Property taxes in New Brunswick — FAQ

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