Open
Property tax abatement program
Tax relief for approved heritage restorations
Record updated
- Funding available
- Up to 75% of project cost
- Deadline
- Open continuously
- Location
- New Brunswick, Canada
Overview
New Brunswick’s Property Tax Abatement Program for Heritage Properties supports owners of heritage properties in New Brunswick who restore or repair approved sites. It can forgive part of the additional provincial and municipal property taxes linked to approved improvements for up to four years.
At a glance
Funding available
- Maximum share of project costs
- 75%
- Renovate or adapt facilities
Eligible candidates
- Location
- New Brunswick
- Eligible Industries
- All industries
- Annual revenue
- All revenue ranges
- Organisation size
- All organization sizes
- Audience
- All groups
- Legal structures
- Non-profit
Non-profit candidates
- Sector of operation
- Culture and Arts
Start applying for this program
Take a practical assessment to gain a clear understanding of how well this program aligns with your specific needs and long-term goals.
Availability timeline
2026
Periods: 1
Eligibility
Who is eligible?
- Owners of heritage properties.
Who is not eligible
- Applicants who have already completed the project cannot apply.
Eligible expenses
- Construction costs for restoration work, including interior and exterior work.
Activities funded
- Restoration or repair work on heritage properties.
How to apply
- Fill out the application form.
- Ensure the form is signed by someone with signing authority.
- Send the form and all supporting documents by email to archaeology-heritage@gnb.ca or by mail to Archaeology and Heritage Branch, Attn: Built Heritage Program, Department of Tourism, Heritage and Culture, P.O. Box 6000, Fredericton, NB E3B 5H1.
Documents Needed
- Completed application form.
- Letter of intent describing the project’s feasibility, viability, and positive impact on the community.
- Detailed cost sheet for the total project and breakdown of proposed uses by percentage of total floor space.
- Project plans, elevations, sections and specifications, and photos of the existing building or impacted sections.
- Municipal heritage permit, any other required permits, and any related design or feasibility studies.
Selection criteria
- The project should clearly extend the life of the property.
- Projects that prevent the heritage property from being demolished or deteriorating will receive favorable consideration.
- The applicant must demonstrate the project’s viability and its positive impact on the community’s vitality.
Processing and Agreement
- The Heritage Branch reviews the application against the Standards and Guidelines for the Conservation of Historic Places in Canada and may recommend approval, approval with conditions, or non-approval.
- Written approval is required before work begins.
- If modifications are considered, Part 2 of the application must be completed and submitted before work is done.
- The applicant must immediately notify the Heritage Branch and the Executive Director of Assessment with Service New Brunswick if the project no longer meets the established program criteria.
- A final review and approval of completed work is required at the end of the project.
Additional information
- No application deadline.
- Projects must be approved before work begins.
- A final review is required after completion.
- Approved applicants must accept publication of their name, community, and grant amount.
Contacts
Official sources
Application form
Application Form
Frequently Asked Questions about the Property tax abatement program Program
What is the Property tax abatement program?
New Brunswick’s Property Tax Abatement Program for Heritage Properties supports owners of heritage properties in New Brunswick who restore or repair approved sites. It can forgive part of the additional provincial and municipal property taxes linked to approved improvements for up to four years.
How much funding can be received?
Property tax abatement program Funds up to 75% of admissible expenses.
What is the deadline to apply?
The program is accepting continuous intake
Who is eligible for the Property tax abatement program program?
To be eligible for the Property tax abatement program program, you must:
Eligible properties must be listed in the New Brunswick Register of Historic Places or be a National Historic Site under the Historic Sites and Monuments Act (Canada).
The project must involve significant restoration with construction costs of at least $100,000 or 20 per cent of the property’s current assessed value, whichever is greater.
The project must be approved before it begins, follow the required conservation standards and guidelines, and be completed by the date stated in the application.
What expenses are eligible under Property tax abatement program?
Construction costs for restoration work, including interior and exterior work.
Who can I contact for more information about the Property tax abatement program?
You can contact Government of New Brunswick by email at archaeology-heritage@gnb.ca or by phone at 506-453-3115.
Where is the Property tax abatement program available?
The Property tax abatement program program is available the province of New Brunswick.