Government of New Brunswick
What is the Assessment and Planning Appeal Board (APAB)?

The APAB is a decision-making body given the responsibility of hearing appeals, analyzing the information presented and providing rulings on:

  1. property tax assessments (the market value assigned to individual properties);
  2. land use and planning decisions (decisions made concerning land development); and
  3. heritage preservation decisions (heritage property preservation rulings made by a heritage review board or community heritage officer).
What does the APAB consist of?

The Board consists of:

  • a common Chairperson,
  • a maximum of three Vice-Chairpersons, and
  • two appointed members, and one alternate member, from each of the 11 regions across the Province.

The Chairperson and Vice-Chairpersons must be barristers and solicitors of at least five years good standing with the Law Society of New Brunswick. The Chairperson may be appointed to the Board for a term not exceeding 10 years; a Vice-Chairperson's appointment is not to exceed a five year term; and any other Board member appointment is not to exceed three years; however, all may be reappointed. All appointments to the Board are made by the Lieutenant Governor in Council.


What does the Board do?

Members of the Board come together to form panels in various regions of the Province, and conduct scheduled hearings, allowing New Brunswick property owners to voice their appeals. In total, eleven regional Board panels convene across New Brunswick to hear cases made by property owners who are unsatisfied with a decision made in relation to their property.

An appeal hearing panel consists of a Chair, and two regional members appointed from the area where the appeal originated. Hearings are scheduled by the Board Chairperson and take place as and where required. During a hearing, it is the panel's responsibility to consider all evidence provided. The Chairperson, along with the panel members, takes into consideration the facts presented at the hearing and provides a written decision.

It is important to note that the Board does not act on the behalf of Government but is linked to the Department of Local Government for administration purposes only, such as staffing and finance management. The Minister of Local Government does not have decision-making powers in relation to appeals made to the Board, and civil servants are not permitted to serve on the Board.