• The Property Assessment process in New Brunswick
• Understanding how property assessment factors into your tax bill
• What is market value and why are assessments based on it?
• Comparing your assessment to other properties
• New Brunswick real estate sale prices now available (from January 1, 2009)
• Questioning your assessment?
• Why assessments in New Brunswick were still rising on January 1, 2009
• Service New Brunswick improves the Appeal Process
• Contacting Service New Brunswick

Service New Brunswick improves the Appeal Process

In February 2008, the Office of the Ombudsman released a report entitled Residential Property Assessment Appeal Process in New Brunswick: Levelling the Playing Field. The report included a number of recommendations aimed at enhancing fairness, accessibility and transparency in the property assessment appeal process, and in particular, during hearings held in front of the Assessment and Planning Appeal Board.

Service New Brunswick welcomed the Ombudsman's report as an impetus to modernize aspects of an appeal process that is nearly 40 years old. It has acted swiftly to ensure that these improvements be enacted for the 2009 property tax period.

Of the recommendations highlighted by the report, Service New Brunswick has amended the Assessment Act to introduce the following initiatives; each aimed at increasing public awareness, transparency and fairness in the appeal process:

1. Public disclosure of real estate sale prices - The Ombudsman recommended the release of sale prices for residential properties only and only during the referral/appeal process. However, to improve the transparency and equity of the entire system, SNB is making all sale prices publicly available for both residential and non-residential properties all of the time. The accumulation of this data will begin on January 1st, 2009.

2. Shared burden of proof (shared onus) - The Assessment Act has been amended to remain silent on onus of proof, thereby removing the onus from the appellant. Remaining silent or sharing the burden of proof between the two parties (SNB and the appellant), is more in keeping with the spirit of openness and fairness and reflects the practice of the current Assessment and Planning Appeal Board.

3. Renames first level of appeal as a "Request for Review" - The first stage of the appeal process was previously known as "the referral" and was initiated by filing a Notice of Reference which was included with each property tax bill. However, the terms "reference" and "referral" are often confusing and not widely understood. In an effort to make the process as user-friendly as possible, this first stage of the process has been renamed a "Request for Review".

4. Extended time to appeal the Appeal Board's decision - If either party wishes to appeal the decision of the Assessment and Planning Appeal Board to the Court of Queen's Bench, the party formerly had 30 days to do so. This has been increased to 60 days providing more time for consideration, better serving both parties in the process.

Service New Brunswick is also making regulatory changes as well as some non-regulatory changes to the program.

These include:

5. Formalizing a 15-day information sharing period - Service New Brunswick already provides information to the appellant and the Appeal Board in advance of the hearing at the discretion of the Chair of the Appeal Board. SNB will formalize and expand this practice by requiring that both SNB and the appellant file the required information 15 days in advance of the hearing.

Expanding the information sharing period would allow all three parties (including the Appeal Board) to review the information in advance of the appeal hearing. Failure to provide the information within 15 days of the appeal hearing may not result in a dismissal for the appellant.

6. Public awareness and accessibility - SNB agreed with the Ombudsman's recommendation on public awareness and accessibility. The Chair of the Appeal Board has agreed to prepare an annual summary including statistics and highlights of significant cases for residential appeal decisions.

The Department of Local Government (DLG) currently includes a short statistical summary of the Appeal Board's activities in its Annual Report. DLG has agreed to expand this section of their Annual Report to include the Chair's summary of residential assessment appeal hearings during the year in review.

DLG has also agreed to develop a website for the Assessment & Planning Appeal Board containing information on how to appeal, what to expect when presenting to the Appeal Board, how to retrieve information, etc.