Farm Land Identification Program (FLIP)
Last Update: July 22, 2025
NB, Canada
New Brunswick property tax deferral for farmland preservation
Farm Land Identification Program (FLIP) at a glance
Eligible Funding
- No Condition
Timeline
- Open Date : July 9, 2024
Financing Type
Tax Credits
Eligible Industries
- Agriculture, forestry, fishing and hunting
Grant Providers
- Department of Agriculture
- Government of New Brunswick
- Aquaculture and Fisheries (NB)
Program status
Open
Overview of the Farm Land Identification Program (FLIP) program
Landowners are encouraged to preserve real property for agriculture through this program: 50% of the total taxes deferred on eligible farmland and outbuildings.
Financing terms and conditions
- Deferral of provincial real property taxes on the assessed value of registered farmland and farm outbuildings.
- Deferral of local or municipal tax amounts above the average LSD rate for the province.
- Upon deregistration or withdrawal, deferred taxes for up to the previous 15 years, plus interest, become due and payable.
- Total interest payable on deferred taxes is limited to a maximum of 50% of the total taxes deferred after September 1, 2007.
Eligible projects & activities
- Deferral of provincial property taxes on eligible farmland and farm outbuildings to preserve land for agricultural use.
- Long-term registration and maintenance of farmland for active or potential agricultural operations.
Examples of admissible projects:
$ 5,000
Create a permaculture garden on 15 acres of farmland
$ 7,500
Establish a community farm on 40 acres of preserved land
$ 5,000
Conserve 25 acres for educational farming programs
$ 7,500
Preserve 50 acres of farmland for community-supported agriculture
$ 7,500
Develop a sustainable farming initiative on 30 acres of land
$ 5,000
Convert 20 acres of farmland into organic agriculture
Eligibility criteria of the Farm Land Identification Program (FLIP) program
- The applicant must be the owner of real property.
- The property must meet the criteria established in the Farm Land Identification Program Regulation.
- The land must be in active use by an agricultural operation or be suitable for such use as defined in the relevant legislation.
- An application for registration must be submitted for consideration.
Who is eligible?
- Owners of agricultural land
- Operators of agricultural operations
Eligible expenses
- Deferral of provincial real property taxes on the assessed value of registered farmland and farm outbuildings.
- Deferral of the portion of the local or municipal tax rate that exceeds the average LSD rate for the province.
Eligible geographic areas
- Properties located in New Brunswick.
How to apply to the Farm Land Identification Program (FLIP) program
1
Assess Eligibility
- Review the Farm Land Identification Program Regulation to ensure your property meets the eligibility criteria.
- Ensure your farmland is in active agricultural use or suitable for such use.
2
Gather Necessary Information
- Obtain the Property Account Number (PAN) for the land you wish to register.
- Prepare detailed information about your agricultural operation and how the land is used.
3
Complete Application Form
- Download or request the application form from the program's administrative office.
- Fill out all required fields accurately, providing comprehensive details about your property and agricultural activities.
4
Submit Application
Send the completed application form and all supporting documents to the Crop Sector Development Branch via email at DAAF-MAAP@gnb.ca or mail to 1350 Regent Street, Fredericton.
5
Application Review and Monitoring
- The department will evaluate your application to confirm eligibility.
- Ongoing eligibility will be monitored post-registration to ensure compliance with program criteria.
Additional information
- Deregistering or withdrawing from the program can result in the repayment of deferred taxes for up to 15 previous years, plus interest.
- The interest owed on deferred taxes upon deregistration or withdrawal after September 1, 2007, is capped at 50% of the total deferred taxes.
- Participants can request a statement detailing deferred taxes and interest for their registered property.
- Registration is considered a long-term commitment, and exiting the program may involve substantial financial costs.
Contact Department of Agriculture
DAAF-MAAP@gnb.ca
1-800-669-7070
Apply to this program
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