New Brunswick

Property Tax Deferral Program for Seniors

Moderate application

Tax filing not required

Prerequisite(s) required

You may qualify for this benefit if you are eligible for:

This program provides property tax relief to eligible seniors in New Brunswick by deferring the annual increase in property taxes on your home.

The deferred amount is subject to annual interest rates. Once a property is registered in the program, the annual increase in property taxes plus interest is automatically deferred.

The Department of Finance and Treasury Board will keep an account of the total deferred taxes and interest owing each year. The total taxes deferred under the program plus interest will be shown on your annual property tax bill.

You can make a total or partial payment on your deferred tax account at any time.

Please Note: Deferred property tax and interest amounts constitute a lien against the property.When a property registered in the program is sold or transferred, all deferred taxes plus interest become due.

Upon the applicant’s death, the deferral program can continue if the applicant is survived by a spouse who continues to own and live in the home as their principal residence.

The surviving spouse does not need to be 65 years of age. The deferred taxes plus interest must be paid when the property is sold or conveyed to someone other than the spouse.

You may qualify for the property tax deferral program for seniors, if you:

  • use the property as your principal residence
  • receive the Residential Property Tax Credit
  • have at least one property owner listed on the deed who is 65 or older during the taxation year
  • have the property tax account in good standing as of December 31 of the year before the application

Documents listed in this section are examples of what can be included with your application. Please review the application instructions (How to Apply tab) to confirm the supplemental and required documents for this benefit.

During the application process you may be asked to provide the following:

  • personal information for yourself and your spouse (if applicable), including your name, social insurance number, date of birth, and address
  • Property Assessment Number (PAN)
  • your household income
  • information from your tax return for the year before your application

You can apply for the Property Tax Deferral Program for Seniors in 3 ways:

  1. Apply online: Complete the Application for Property Tax Deferral Program for Seniors online form.

  2. Apply by mail: Print and complete the Application for Property Tax Deferral Program for Seniors form. Mail your completed form to: Finance and Treasury Board, Revenue Administration Division, P.O. Box 3000, Fredericton, N.B., E3B 5G5.

  3. Apply in person: Visit any Service New Brunswick office to complete the form. Customer Service Representatives can process your application during your visit.

Please note that you must apply by December 31 of the taxation year in which you want to start deferring the annual increases in your property tax.

For more information, please call 1-800-669-7070.

Last reviewed: September 17, 2026