Every person who owns real property in the Province of New Brunswick or who leases property from the Crown, either Federal or Provincial, will pay property tax, with some exemptions.
Service New Brunswick is responsible for assessing the value of all real property within the province, on an annual basis, for tax purposes.
The New Brunswick Finance and Treasury Board is responsible for the billing and collection of property taxes, including those levied by the Town of Quispamsis, other municipalities, and local governments.