New Brunswick does not run a single property tax rebate for seniors. Instead, the province offers three separate programs: a $629 Low-Income Seniors’ Benefit paid as a lump sum, a Property Tax Deferral Program that postpones annual tax increases for homeowners 65 and older, and a $600 Seniors’ Tax Benefit delivered through your income tax return. Only the deferral program directly touches your property tax bill; the other two are cash payments that seniors often use to help cover housing costs.
The $629 Low-Income Seniors’ Benefit
This is the payment most seniors mean when they ask about a rebate. For the 2026 benefit year, it is a flat $629 per household, paid as a single lump sum.1Government of New Brunswick. New Brunswick Low-Income Seniors Benefit It is not applied to your property tax bill, and you do not have to own your home to receive it. Renters who meet the criteria get the same amount.
You qualify by receiving one of three federal benefits under the Old Age Security Act during the previous calendar year:1Government of New Brunswick. New Brunswick Low-Income Seniors Benefit
- the Guaranteed Income Supplement (GIS),
- the federal Allowance (for people 60 to 64 whose spouse or common-law partner receives GIS), or2Canada.ca. Allowance
- the federal Allowance for the Survivor (for people 60 to 64 whose spouse or common-law partner has died).
You must also have been a New Brunswick resident on December 31 of the previous year. For the 2026 benefit, that means residency on December 31, 2025.1Government of New Brunswick. New Brunswick Low-Income Seniors Benefit
Only one $629 payment is issued per household, so if both spouses receive GIS, the couple still gets $629 total. There is one exception: if spouses live apart because one is in a long-term care facility, each can qualify separately.1Government of New Brunswick. New Brunswick Low-Income Seniors Benefit
How to Apply
The benefit is not automatic. You must apply by December 31, 2026 for the 2026 benefit.1Government of New Brunswick. New Brunswick Low-Income Seniors Benefit You can apply three ways:
- online through the Service New Brunswick portal,
- by mail to the Revenue Administration Division, P.O. Box 1900, Fredericton, N.B., E3B 5G4, or3Government of New Brunswick. Application/Declaration for Low-Income Seniors Benefit
- in person at a Service New Brunswick centre, where staff can help fill out the form.
Have your Social Insurance Number, your spouse’s SIN if applicable, and proof of age ready. Processing takes up to four weeks. Direct deposit gets the payment to you faster; without it, a cheque is mailed to your home address.1Government of New Brunswick. New Brunswick Low-Income Seniors Benefit
Property Tax Deferral Program
This is the program that actually affects your property tax bill, and it is only for homeowners. It does not reduce your taxes. It lets you postpone paying annual increases above a base-year amount, effectively freezing your out-of-pocket tax at that base. The base year is the most recent of the year before you turned 65, the year you bought the property, or 2011.
To qualify, all of the following must be true:
- at least one owner on the deed is 65 or older during the taxation year,
- the property is your principal residence,
- you receive the provincial Residential Property Tax Credit, and
- your property tax account is in good standing as of December 31 of the year before you apply.
Deferred amounts are not forgiven. They accumulate as a lien against the property and carry interest. When the property is sold or transferred, the full deferred balance plus interest becomes due. If you die, a surviving spouse can stay in the program and keep deferring, even if under 65, as long as they continue to live in the home. The balance only comes due when the property leaves the family.
Apply by December 31 of the taxation year in which you want to start deferring. You can apply online through Service New Brunswick, by mail to the Finance and Treasury Board, Revenue Administration Division, P.O. Box 3000, Fredericton, N.B., E3B 5G5, or in person at any Service New Brunswick office.
Seniors’ Tax Benefit Through Your Tax Return
The province also provides a $600 refundable Seniors’ Tax Benefit under the New Brunswick Income Tax Act, effective for the 2025 taxation year and beyond.4New Brunswick Laws. New Brunswick Regulation 2024-80 – Seniors Tax Benefit There is no separate application. It is claimed on your annual tax return and shows up either as a reduction of tax owing or as part of your refund. The eligibility rules are set out in the regulation and the Income Tax Act itself.5New Brunswick Laws. New Brunswick Code N-6.001 – New Brunswick Income Tax Act
Can You Use More Than One
Yes. The three programs run through different parts of the provincial system and do not cancel each other out. A senior who receives GIS, owns their home, and files a New Brunswick tax return could collect the $629 Low-Income Seniors’ Benefit, defer this year’s property tax increase, and claim the $600 Seniors’ Tax Benefit in the same year. The deferral is the only one that eventually has to be paid back, and only when the home changes hands.