BILL 6

An Act to Amend the Assessment Act

Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:

1 Section 15 of the Assessment Act, chapter A-14 of the Revised Statutes, 1973, is amended by striking out “15.2” and substituting “15.2, 15.21”.

2 The Act is amended by adding after section 15.2 the following:

Assessment of seniors’ eligible residential property

15.21(1) This section applies to real property that is assessed in the name of a person who meets the following criteria:

(a)  the person is entitled to a credit in respect of that real property or a portion of it under section 2 or 2.1 of the Residential Property Tax Relief Act, other than a credit under subsections 2(1.1) and (1.2) and 2.1(3) and (7) of that Act;

(b)  the person is at least 65 years of age as of January 1 of the year for which the assessment is made; and

(c)  any other criteria prescribed by regulation.

15.21(2) A person referred to in subsection (1) may apply to the Director, on a form provided by the Director, to determine if the person meets the criteria referred to in subsection (1).

15.21(3) The Director shall determine that a person meets the criteria referred to in subsection (1) if the Director is satisfied, based on information contained in the databases prescribed by regulation and any other information that the Director considers relevant, that the person meets those criteria.

15.21(4) If the Director determines that a person meets the criteria referred to in subsection (1), the real property referred to in subsection (1) shall be assessed in accordance with the regulations.

15.21(5) A decision or determination of the Director for the purposes of this section is final and may not be questioned or reviewed in a court and sections 25, 27, 28 and 37 do not apply to the decision or determination.

3 Subsection 40(1) of the Act is amended by adding after paragraph (e.8) the following:

(e.801)  respecting the assessment of real property referred to in section 15.21, including but not limited to

(i) the determination of the amount of the assessment,

(ii) the eligibility criteria,

(iii) the databases referred to in subsection 15.21(3),

(iv) the effect on the assessment of a transfer of the real property,

(v) the assessment of new construction on and improvements to the real property, and

(vi) the effect on the assessment of the death of the person in whose name the real property is assessed;

4 This Act or any provision of it comes into force on a day or days to be fixed by proclamation.