Bill 19 - An Act Respecting the Assessment Act, the Real Property Tax Act and the Real Property Transfer Tax Act

BILL 19

An Act Respecting the Assessment Act, the Real Property Tax Act and the Real Property Transfer Tax Act

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

Assessment Act

1( 1) Section 1 of the Assessment Act, chapter A-14 of the Revised Statutes, 1973, is amended

aby repealing the definition “assessment list”;

bby repealing the definition “assessment and tax roll”;

cby adding the following definitions in alphabetical order:

“real property assessment notice” means an assessment notice mailed by the Director stating the real and true value of real property; (avis d’évaluation de biens réels)

“real property assessment list” means the list of all persons in whose name real property is assessed and containing the information prescribed by regulation; (liste d’évaluation de biens réels)

1( 2) Subsection 4.1(16) of the Act is amended by striking out “assessment and tax roll” and substituting “real property assessment list”.

1( 3) Subsection 7.1(5) of the Act is amended by striking out “assessment and tax roll” and substituting “real property assessment list”.

1( 4) Subsection 7.2(5) of the Act is amended by striking out “assessment and tax roll” and substituting “real property assessment list”.

1( 5) Subsection 12(1) of the Act is amended by striking out “assessment and tax roll” and substituting “real property assessment list”.

1( 6) The heading “PREPARATION OF ASSESSMENT LIST” preceding section 13 of the Act is repealed and the following is substituted:

PREPARATION OF PORTIONS OF THE REAL PROPERTY ASSESSMENT LIST

1( 7) The heading “Assessment list” preceding section 13 of the Act is repealed and the following is substituted:

Portion of the real property assessment list

1( 8) Section 13 of the Act is repealed and the following is substituted:

13( 1) The Director shall furnish each local government or other taxing authority annually with a portion of the real property assessment list, prepared in accordance with the regulations, that

alists only the real property located within the boundaries of the local government or other taxing authority, and

bdoes not include any reference to real property as defined in paragraph (b.1) of the definition “real property” in section 1.

13( 2) The local government or other taxing authority shall keep the portion of the real property assessment list referred to in subsection (1) open to public inspection during reasonable hours.

1( 9) Subsection 15.3(12) of the Act is amended by striking out “assessment and tax roll” and substituting “real property assessment list”.

1( 10) Subsection 16(6) of the Act is repealed and the following is substituted:

16( 6) An appeal under subsection (5) shall be commenced within 30 days from the date the real property assessment notice under section 21 or the amended real property assessment notice under section 22 is mailed by serving on the Director a notice of appeal, in writing, setting out the grounds of appeal and stating, briefly, the facts relative to the appeal.

1( 11) Subsection 17.1(4) of the Act is repealed and the following is substituted:

17.1( 4) An appeal under subsection (3) shall be commenced within 30 days from the date the real property assessment notice under section 21 or the amended real property assessment notice under section 22 is mailed, by serving on the Director a notice of appeal, in writing, setting out the grounds of appeal and stating, briefly, the facts relative to the appeal.

1( 12) The heading “ASSESSMENT AND TAX NOTICE” preceding section 21 of the Act is repealed and the following is substituted:

REAL PROPERTY ASSESSMENT NOTICE

1( 13) The heading “Assessment and tax notice” preceding section 21 of the Act is repealed and the following is substituted:

Real property assessment notice

1( 14) Section 21 of the Act is amended

aby repealing subsection (1) and substituting the following:

21( 1) Before the date fixed by regulation, the Director shall mail annually to every person in whose name real property is assessed as of January 1 of the year for which an assessment is made a real property assessment notice and shall enter on the real property assessment list opposite the name of the person the date of mailing of the notice and the entry is prima facie evidence of the delivery.

bby repealing subsection (1.1) and substituting the following:

21( 1.1) A real property assessment notice shall be mailed to the last known address of the person in whose name real property is assessed and, if it is returned undelivered and the Director cannot ascertain the address of the person, it shall be retained on file in the Regional Assessment Office for the region where the real property is located and the retention of the real property assessment notice shall be deemed to be delivery of the notice.

cby repealing subsection (1.2);

dby repealing subsection (2) and substituting the following:

21( 2) When a person in whose name real property is assessed furnishes the Director with a direction in writing giving the address to which the real property assessment notice is to be mailed, the real property assessment notice shall be mailed and the direction stands until revoked in writing.

ein subsection (2.1) by striking out “assessment and tax notice” and substituting “real property assessment notice”.

1( 15) The Act is amended by adding before section 22 the following:

Definition of “error”

21.1 For the purposes of section 22, “error” means an error in any part of the real property assessment list that is the result of incorrect factual information about the real property, and not in the determination of the real and true value of the real property.

1( 16) The heading “Errors in assessment and tax roll” preceding section 22 of the Act is repealed and the following is substituted:

Errors in real property assessment list

1( 17) Section 22 of the Act is repealed and the following is substituted:

22 If at any time the Director discovers that there is an error in any part of the real property assessment list, the Director shall correct the error and alter the list accordingly, and on correcting or altering any assessment, the Director shall deliver or transmit to the person assessed an amended real property assessment notice, and shall furnish the appropriate local government or other taxing authority with an amendment to the portion of the real property assessment list under section 13.

1( 18) The heading “Omissions from assessment and tax roll” preceding section 22.1 of the Act is repealed and the following is substituted:

Omissions from real property assessment list

1( 19) Section 22.1 of the Act is repealed and the following is substituted:

22.1( 1) If at any time real property liable to assessment and taxation has been in whole or in part omitted from the real property assessment list for any year, the Director shall make any assessment necessary to rectify the omission and shall enter the real property on the real property assessment list and, on making the entry on the list, the Director shall deliver or transmit to the person assessed a real property assessment notice and shall furnish the appropriate local government or other taxing authority with the addition to the portion of the real property assessment list under section 13.

22.1( 2) When in any year a tax is imposed under the Real Property Tax Act on a person in whose name real property as defined in paragraph (b.1) of the definition “real property” in section 1 is assessed, the Director may assess or reassess, despite sections 21 and 22, the real property any time for the 1977 taxation year and subsequent years and shall enter the real property on the real property assessment list for the year for which the tax was imposed, and on making the entry on the list, the Director shall mail to the person assessed a real property assessment notice.

1( 20) Section 23 of the Act is amended

ain subsection (2) by striking out “assessment and tax roll” and substituting “real property assessment list”;

bin subsection (3) by striking out “assessment and tax roll” and substituting “real property assessment list”;

cin subsection (4) by striking out “assessment and tax roll” and substituting “real property assessment list”;

dby repealing subsection (4.1) and substituting the following:

23( 4.1) The Director may release information contained in the real property assessment list to any person or body that the Director considers appropriate.

ein subsection (5) by striking out “An assessment list” and substituting “A real property assessment list under section 13”.

1( 21) Section 25 of the Act is amended

aby repealing subsection (1) and substituting the following:

25( 1) A person who receives a real property assessment notice under section 21 or 22.1 or an amended real property assessment notice under section 22 may request that the Director, by a request for review of assessment, review the real property assessment if the request is made within 30 days after the real property assessment notice or the amended real property assessment notice is mailed.

bby repealing subsection (6) and substituting the following:

25( 6) The decision of the Director under this section has effect from the first day of January in the year for which the assessment referred to in subsection (1) was made and any changes required to be made in the real property assessment list as a result of that decision shall be made within 30 days after the Director has made the decision.

1( 22) Subsection 32(4) of the Act is amended by striking out “assessment and tax notice” and substituting “real property assessment notice”.

1( 23) Section 36 of the Act is amended by striking out “assessment and tax roll” and substituting “real property assessment list”.

1( 24) Paragraph 40(1)(a.3) of the Act is amended by striking out “assessment and tax roll” and substituting “real property assessment list”.

Regulation under the Assessment Act

2( 1) Subsection 4(2) of New Brunswick Regulation 84-6 under the Assessment Act is amended

ain the portion preceding paragraph (a) by striking out “assessment and tax roll” and substituting “real property assessment list”;

bby repealing paragraph (b) and substituting the following:

bthe date that the real property assessment notices were mailed;

cin paragraph (k) by striking out the semicolon at the end of the paragraph and substituting a period;

dby repealing paragraph (m);

eby repealing paragraph (n).

2( 2) Section 6 of the Regulation is repealed and the following is substituted:

6 On or before the 31^st day of December in each year, the Director shall

amail to every person in whose name real property is assessed a real property assessment notice, and

benter on the real property assessment list the date the real property assessment notice is mailed.

Real Property Tax Act

3( 1) Section 1 of the Real Property Tax Act, chapter R-2 of the Revised Statutes, 1973, is amended by adding the following definitions in alphabetical order:

“real property tax notice” means the real property tax notice mailed by the Minister setting out the taxes imposed under section 5 and any other information the Minister considers necessary; (avis d’impôt foncier)

“real property tax roll” means the roll setting out the persons in whose names real property is assessed under the Assessment Act and containing information prescribed by regulation; (rôle d’impôts fonciers)

3( 2) The heading “Assessment and tax roll” preceding subsection 7(1) of the Act is repealed and the following is substituted:

Real property tax roll

3( 3) Subsection 7(1) of the Act is repealed and the following is substituted:

7( 1) Each year the Minister shall prepare and maintain a real property tax roll of all persons in whose names real property is assessed.

3( 4) The heading “Assessment and tax roll” preceding subsection 7(1.01) of the Act is repealed and the following is substituted:

Real property tax roll

3( 5) Subsection 7(1.01) of the Act is repealed and the following is substituted:

7( 1.01) The real property tax roll shall contain the information prescribed by regulation.

3( 6) The Act is amended by adding after subsection 7(1.01) the following:

Real property tax roll open to public

7( 1.02) The real property tax roll shall be open to public inspection in the form and manner that the Minister considers appropriate and may be available electronically.

Minister may release information

7( 1.03) The Minister may release information contained in the real property tax roll to any person or body that the Minister considers appropriate.

3( 7) The heading “Notice of entry on tax roll” preceding subsection 7(1.1) of the Act is repealed and the following is substituted:

Notice of entry on real property tax roll

3( 8) Subsection 7(1.1) of the Act is repealed and the following is substituted:

7( 1.1) When an entry on the real property assessment list is made under section 22.1 of the Assessment Act, the Minister shall enter the name of the person, in whose name the real property is assessed, in the real property tax roll and mail to the person a real property tax notice and, for the purposes of this Act, the real property tax notice shall be deemed to be a real property tax notice under subsection (2).

3( 9) The heading “Tax notice” preceding subsection 7(2) of the Act is repealed and the following is substituted:

Real property tax notice

3( 10) Subsection 7(2) of the Act is repealed and the following is substituted:

7( 2) On or before a date to be fixed by regulation, every year the Minister shall mail to each person listed in the real property tax roll a real property tax notice.

3( 11) The Act is amended by adding after subsection 7(2) the following:

If notice of real property tax notice undeliverable

7( 2.1) A real property tax notice shall be mailed to the last known address of the person in whose name real property is assessed and if it is returned undelivered and the Executive Director of Assessment under the Assessment Act or persons designated by the Director to act on his or her behalf cannot ascertain the address of the person, it shall be retained on file in the Regional Assessment Office for the region where the real property is located and the retention of the real property tax notice shall be deemed to be delivery of the notice.

Outstanding taxes due and owing may be collected

7( 2.2) When a real property tax notice is retained on file in the Regional Assessment Office under subsection (2.1) or where a real property assessment notice is retained on file in the Regional Assessment Office under subsection 21(1.1) of the Assessment Act, all outstanding taxes due and owing on the real property may be collected in accordance with this Act.

3( 12) The heading “Error or omission on tax roll” preceding subsection 7(3) of the Act is repealed and the following is substituted:

Error or omission on real property tax roll

3( 13) Subsection 7(3) of the Act is repealed and the following is substituted:

7( 3) No real property tax notice or other notice under this Act is irregular, incomplete or otherwise invalid and no exemption from taxation is conferred by reason of an error, omission or misdescription in a real property tax notice or other notice or by reason of the non-receipt of a real property tax notice or other notice by any person.

3( 14) The heading “Error or omission on tax roll” preceding subsection 7(4) of the Act is repealed and the following is substituted:

Error or omission on real property tax roll

3( 15) Subsection 7(4) of the Act is repealed and the following is substituted:

7( 4) The Minister may correct a real property tax notice or other notice under this Act that is irregular, incomplete or otherwise invalid by reason of error, omission or misdescription and may reissue the real property tax notice or other notice, despite the fact that the time for issuance of the real property tax notice or other notice has expired, and a real property tax notice or other notice that is reissued is valid and effective for the purposes of this Act from the date on which the irregular, incomplete or otherwise invalid real property tax notice or other notice was mailed.

3( 16) Section 10 of the Act is amended

aby repealing subsection (1) and substituting the following:

10( 1) Subject to subsections 6(2) and (4), the taxes imposed under section 5 are due and payable on the day on which the real property tax notice under subsection 7(2) is mailed despite that the assessment on which the tax is based may be referred to the Executive Director of Assessment under the Assessment Act or that an appeal may lie under the Assessment Act or that any action or proceeding has been or may be instituted in a court of competent jurisdiction in respect of the assessment or taxes.

bby repealing subsection (2) and substituting the following:

10( 2) If an amended real property tax notice that is issued on or after January 1, 2004, or a real property tax notice that is reissued on or after January 1, 2004, pertains to taxes imposed for the 2003 taxation year or any taxation year before the 2003 taxation year and if there are no tax arrears or penalties payable under this Act, a discount of the lesser of three per cent of those taxes and 20 dollars is allowed provided that those taxes are paid within 45 days after the mailing of the amended real property tax notice or the real property tax notice that is reissued.

3( 17) Subsection 10.1(4) of the Act is amended by striking out “assessment and tax notice” and substituting “real property tax notice”.

3( 18) Section 11.1 of the Act is amended

ain subsection (1) by striking out “assessment and tax roll” and substituting “real property assessment list under the Assessment Act”;

bin subsection (1.01) by striking out “assessment and tax roll” and substituting “real property assessment list under the Assessment Act”;

cin subsection (1.1) by striking out “assessment and tax roll” and substituting “real property assessment list under the Assessment Act”;

din subsection (2) by striking out “assessment and tax roll” and substituting “real property tax roll”;

ein subsection (2.1) by striking out “assessment and tax roll” and substituting “real property tax roll”.

3( 19) Section 12 of the Act is amended

aby repealing subsection (1.02) and substituting the following:

12( 1.02) The Minister shall not mail a notice under subsection (2) unless penalties have been added to the taxes imposed in the last real property tax notice mailed under subsection 7(2).

bin subsection (3.6)

( i) in paragraph (c) by striking out “assessment and tax roll” and substituting “real property tax roll”;

( ii) in paragraph (d) by striking out “assessment and taxation roll” and substituting “real property tax roll”;

cin subsection (4)

( i) in paragraph (c) by striking out “assessment and tax roll” and substituting “real property tax roll”;

( ii) in paragraph (e) by striking out “assessment and tax roll” and substituting “real property tax roll”;

din subsection (5.5) by striking out “assessment and tax roll” and substituting “real property tax roll”.

3( 20) Section 24 of the Act is repealed and the following is substituted:

24 A copy of a real property tax notice or any other notice under this Act or of an entry in a real property tax roll duly certified by the Minister or a person designated by the Minister to have been compared by that person with the original and to be a true copy of the original is, without proof of the person’s official character, handwriting or designation by the Minister, evidence in all courts of the real property tax notice or other notice or entry.

3( 21) Paragraph 26(1)(a.1) is amended by striking out “assessment and tax roll” and substituting “real property tax roll”.

Regulations under the Real Property Tax Act

4( 1) New Brunswick Regulation 84-210 under the Real Property Tax Act is amended

ain subsection 3(1)

( i) in the portion preceding paragraph (a) by striking out “assessment and tax roll” and substituting “real property tax roll”;

( ii) by repealing paragraph (b) and substituting the following:

bthe date that the real property tax notices were mailed;

bin subsection 5(3) by striking out “assessment and tax notice” and substituting “real property tax notice”;

cin section 13

( i) by repealing subsection (1) and substituting the following:

13( 1) When real property is damaged or destroyed before the mailing of the real property tax notice under section 7 of the Act, within 30 days of the mailing of the notice the person in whose name the real property is assessed and whose property is affected by the damage or destruction may apply to the Minister for a tax adjustment or, where any tax has been paid, for a rebate of the payment or part of the payment.

( ii) in subsection (2) by striking out “the tax notice” and substituting “the real property tax notice”;

din section 13.1

( i) by repealing subsection (1) and substituting the following:

13.1( 1) When a mobile home is removed from the Province before the mailing of the real property tax notice under section 7 of the Act, within 30 days after the mailing of the notice the person in whose name the mobile home is assessed may apply to the Minister for an adjustment in the taxes imposed in the year in which the mobile home is removed which are due and payable, or where the taxes or a part of the taxes is paid, a rebate of the payment.

( ii) in subsection (2) by striking out “the assessment and tax notice” and substituting “the real property tax notice”.

4( 2) New Brunswick Regulation 2012-15 under the Real Property Tax Act is amended by repealing subsection 7(2) and substituting the following:

7( 2) The period is 85 days after the date on which the real property tax notice is mailed under subsection 7(2) of the Act.

Real Property Transfer Tax Act

5 Section 1 of the Real Property Transfer Tax Act, chapter R-2.1 of the Acts of New Brunswick, 1983, is amended in the definition “assessed value” by striking out “assessment and tax roll” and substituting “real property assessment list”.

CONSEQUENTIAL AMENDMENTS

Business Improvement Areas Act

6 Section 1 of the Business Improvement Areas Act, chapter 102 of the Revised Statutes, 2014, is amended in the definition “assessed value” by striking out “assessment and tax roll” and substituting “real property assessment list”.

Safer Communities and Neighbourhoods Act

7 Subsection 1(1) of the Safer Communities and Neighbourhoods Act, chapter S-0.5 of the Acts of New Brunswick, 2009, is amended in paragraph (b) of the definition “owner” by striking out “assessment and tax roll” and substituting “real property assessment list”.

Regulation under the Registry Act

8 Paragraph 2(i) of New Brunswick Regulation 83-107 under the Registry Act is repealed and the following is substituted:

ithe mailing address for future real property assessment notices under the Assessment Act for the real property transferred.

TRANSITIONAL PROVISION AND COMMENCEMENT

Transitional provision

9 The Lieutenant-Governor in Council may make regulations respecting any matter that the Lieutenant-Governor in Council considers appropriate for the purpose of preventing, minimizing or otherwise addressing any transitional difficulties in bringing this Act into effect, including provisions dealing with any assessment and tax rolls created and any amended assessment and tax notices mailed between October 1, 2020, and December 31, 2020, both dates inclusive.

Commencement

10 This Act comes into force on October 1, 2020.