AIMS Interim Municipal Report Card – Taxation

Taxation

The highest average residential tax burdens tend to be found among the larger municipalities and their bedroom communities, while the lowest tax burdens generally are in smaller towns and villages.

Belledune, which has the lowest average residential burden at $490 has the highest share of property taxes accounted for by non- residential taxes. Thus, reliance on a high share of property taxes from businesses allows for a low residential property tax burden. Other municipalities with large mills or processing facilities, such as Atholville, Dalhousie, and Florenceville also derive a relatively large share of property tax revenues from non-residential sources. The range on this statistic is very wide, from New Maryland at the low end with 1% to ’s figure of 80%.

Turning to debt, the average debt burden expressed as a percentage of the municipality’s total property tax assessment base is 1.5%, and of New Brunswick’s 102, all but ten have a figure below 3%. Alma stands out with the highest figure of 7.4%; second-highest has a figure of 4.1%.

The user fees as a percentage of own-source revenues indicator varies widely, from a low of less than one percent (Millville) to a high of almost 80 percent (Bath).

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AIMS Interim Municipal Report Card – New Brunswick Taxation

Non-Residential Property Tax Assessment as a Municipal Debt as a Rank Percentage of Total Rank Percentage of Total Rank User Fees as a Rank Residential Tax (Out of Property Tax (Out of Property Tax (Out of Percent of Own (Out of Burden, Average 102, Low- Assessment, 102, Low- Assessment, Average 102, Low- Source Revenues, 77, Low- Municipalities 2005-2007 To-High) Average 2005-2007 To-High) 2005-2007 To-High) Average 2005-2007 To-High) Alma $877 39 11% 43 7.4% 102 60.6% 71 Aroostook $629 4 2% 4 0% 1 3.8% 9 Atholville $778 20 66% 101 2.7% 90 3.2% 7 Baker Brook $813 26 27% 80 3.5% 96 Balmoral $941 47 12% 46 1.7% 68 Bas- $828 28 13% 52 1.9% 74 2.5% 6 Bath $1,154 68 9% 34 1.1% 41 78.0% 77 Bathurst $1,407 86 26% 77 2.7% 89 63.6% 73 Belledune $498 1 80% 102 1.5% 60 16.2% 25 Beresford $1,027 55 12% 49 1.8% 70 50.1% 57 Bertrand $720 10 6% 19 0.8% 35 15.7% 23 Blacks Harbour $884 40 46% 97 2.2% 79 52.0% 59 Blackville $929 46 14% 55 0.5% 23 $1,021 52 22% 69 0.5% 25 38.5% 43 Bristol $1,378 84 14% 57 0.6% 26 Cambridge-Narrows $893 41 2% 2 0.5% 22 Campbellton $1,386 85 15% 60 3.5% 95 8.6% 16 Canterbury $739 12 6% 21 0.0% 1 8.6% 15 Cap-Pelé $1,178 72 14% 56 2.1% 76 62.5% 72 Caraquet $1,121 65 20% 66 1.9% 73 21.1% 32 Centreville $808 25 33% 90 1.1% 43 12.6% 21 Charlo $863 32 9% 31 1.5% 56 5.5% 10 Chipman $801 23 26% 78 1.5% 59 3.4% 8 Clair $730 11 28% 82 1.1% 45 6.6% 11 Dalhousie $993 51 53% 99 2.2% 78 48.8% 54 Dieppe $1,841 101 28% 84 4.0% 99 41.4% 46 Doaktown $758 16 35% 91 1.9% 75 55.3% 66 Dorchester $965 48 43% 94 0.9% 37 0.4% 2 Drummond $1,213 75 7% 24 2.1% 77

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AIMS Interim Municipal Report Card – New Brunswick Taxation

Non-Residential Property Tax Assessment as a Municipal Debt as a Rank Percentage of Total Rank Percentage of Total Rank User Fees as a Rank Residential Tax (Out of Property Tax (Out of Property Tax (Out of Percent of Own (Out of Burden, Average 102, Low- Assessment, 102, Low- Assessment, Average 102, Low- Source Revenues, 77, Low- Municipalities 2005-2007 To-High) Average 2005-2007 To-High) 2005-2007 To-High) Average 2005-2007 To-High) $1,314 80 25% 75 2.5% 86 48.8% 53 Eel River Crossing $752 14 12% 48 0.6% 27 Florenceville $1,221 76 53% 98 1.6% 62 37.3% 41 $1,681 97 22% 70 0.2% 12 53.0% 62 $1,166 71 4% 13 0.6% 28 Gagetown $1,448 88 4% 10 0.4% 18 18.3% 28 Grand-Anse $754 15 17% 65 1.6% 63 28.8% 36 Grand Bay-Westfield $1,541 92 3% 7 0.4% 19 11.5% 19 Grand Falls/Grand Sault $1,465 89 25% 76 3.6% 97 18.9% 31 $1,022 53 12% 50 0.3% 17 45.5% 47 Hampton $1,488 91 7% 25 1.7% 67 35.3% 40 Hartland $1,349 81 28% 85 1.1% 44 24.9% 34 Harvey $828 27 7% 28 0.1% 10 Hillsborough $1,106 63 6% 18 0.6% 29 60.0% 70 Kedgwick $871 34 13% 54 1.8% 69 17.3% 27 Lac-Baker $588 3 5% 17 3.7% 98 29.0% 37 Lamèque $1,057 58 25% 74 1.4% 53 12.9% 22 Le Goulet $719 9 4% 11 0.1% 9 Maisonnette $501 2 11% 44 0.2% 16 McAdam $696 8 13% 51 1.7% 66 12.0% 20 Meductic $740 13 43% 95 0.0% 1 9.8% 18 Memramcook $1,048 57 6% 20 1.8% 71 68.0% 75 Millville $650 6 4% 12 0% 1 0.3% 1 Minto $762 18 12% 45 1.1% 42 16.6% 26 Miramichi $1,311 79 36% 92 3.0% 92 46.2% 51 $1,622 95 24% 73 2.4% 85 55.1% 65 $1,206 74 44% 96 0.4% 21 45.9% 50 Neguac $1,023 54 14% 58 0.9% 39 New Maryland $1,908 102 1% 1 1.3% 48

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AIMS Interim Municipal Report Card – New Brunswick Taxation

Non-Residential Property Tax Assessment as a Municipal Debt as a Rank Percentage of Total Rank Percentage of Total Rank User Fees as a Rank Residential Tax (Out of Property Tax (Out of Property Tax (Out of Percent of Own (Out of Burden, Average 102, Low- Assessment, 102, Low- Assessment, Average 102, Low- Source Revenues, 77, Low- Municipalities 2005-2007 To-High) Average 2005-2007 To-High) 2005-2007 To-High) Average 2005-2007 To-High) $783 21 12% 47 2.7% 91 16.0% 24 Norton $876 38 5% 15 0.4% 20 55.5% 67 $1,595 94 33% 89 0.2% 15 54.7% 64 Paquetville $929 45 17% 64 4.1% 101 Perth-Andover $992 50 15% 61 0.2% 14 53.8% 63 Petitcodiac $1,078 59 16% 63 0.7% 33 37.7% 42 Petit-Rocher $924 43 10% 39 1.3% 49 56.1% 68 Plaster Rock $926 44 24% 72 1.3% 50 30.1% 38 Pointe-Verte $760 17 3% 9 1.5% 55 6.8% 13 Port Elgin $852 30 21% 68 0.8% 34 $1,810 99 3% 6 1.3% 51 45.7% 48 Rexton $1,103 62 11% 40 1.5% 57 $873 37 32% 87 2.5% 87 69.9% 76 Riverside-Albert $1,118 64 6% 22 4.0% 100 31.4% 39 Riverview $1,669 96 7% 27 1.8% 72 40.2% 44 Rivière-Verte $807 24 7% 29 0.7% 30 Rogersville $894 42 11% 41 1.6% 61 Rothesay $1,828 100 6% 23 1.5% 58 59.0% 69 Sackville $1,560 93 7% 26 1.4% 54 18.8% 30 Saint John $1,439 87 33% 88 2.6% 88 40.5% 45 Saint Léonard $1,100 61 13% 53 3.3% 93 9.8% 17 Saint-Antoine $991 49 10% 36 3.3% 94 0.8% 3 Sainte-Anne-de-Madawaska $873 36 8% 30 1.3% 52 6.7% 12 Sainte-Marie-Saint-Raphaël $796 22 5% 14 0.02% 8 Saint-François-de-Madawaska $772 19 41% 93 1.7% 65 27.8% 35 Saint-Hilaire $644 5 60% 100 0% 1 24.6% 33 Saint-Isidore $854 31 9% 35 1.0% 40 Saint-Léolin $672 7 2% 3 0.02% 7 Saint-Louis de Kent $1,135 66 9% 33 2% 64 67.9% 74

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AIMS Interim Municipal Report Card – New Brunswick Taxation

Non-Residential Property Tax Assessment as a Municipal Debt as a Rank Percentage of Total Rank Percentage of Total Rank User Fees as a Rank Residential Tax (Out of Property Tax (Out of Property Tax (Out of Percent of Own (Out of Burden, Average 102, Low- Assessment, 102, Low- Assessment, Average 102, Low- Source Revenues, 77, Low- Municipalities 2005-2007 To-High) Average 2005-2007 To-High) 2005-2007 To-High) Average 2005-2007 To-High) Saint-Quentin $1,079 60 10% 38 2.2% 80 7.4% 14 Salisbury $870 33 11% 42 0.7% 31 $1,488 90 16% 62 2.2% 81 45.7% 49 $1,359 82 20% 67 2.3% 83 51.1% 58 St. Andrews $1,766 98 14% 59 2.2% 82 50.1% 56 St. George $1,375 83 28% 83 0.5% 24 2.1% 5 St. Martins $872 35 9% 32 0.9% 38 1.1% 4 St. Stephen $1,164 69 31% 86 2.3% 84 18.7% 29 Stanley $1,244 78 10% 37 1.2% 46 Sussex $1,164 70 28% 81 0.1% 11 52.1% 61 Sussex Corner $1,031 56 3% 8 1.2% 47 49.4% 55 Tide Head $1,151 67 5% 16 0.2% 13 Tracadie-Shelia $1,195 73 23% 71 0.7% 32 46.3% 52 Tracy $831 29 3% 5 0% 1 Woodstock $1,221 77 27% 79 0.9% 36 52.0% 60 Average $1,063 18% 1.5% 32.3% Minimum $498 1% 0.0% 0.3% Maximum $1,908 80% 7.4% 78.0%

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