[4] The intent of the reform was to modernize the local governance system due to a lack of elected local government representation for more than 30 per cent of the province's population, redundancies in the delivery of services and infrastructure, and to address challenges for communities in the delivery of services.
[5] The paper outlines four topics to guide engagement including the current local governance structure, regional collaboration, land use planning, and finance.
[5] An advisory committee was established to steer the reform process with working groups created for each of the four engagement topics.
[9] While most revisions were well-received, the movement of the Chiasson-Savoy local service district from Shippagan to Île-de-Lamèque in a court case that was not resolved until October 2022.
Phase one of the white paper's financial reform plan included property taxation adjustments and changes to the community funding and equalization grant.
[14] Plans for phase two are still underway,[13] though the provincial government has already committed to reduced its own tax rate on nonresidential properties over three years.
[14] In addition to changes proposed in the white paper, new possibilities like decoupling apartments from the rest of the non-owner occupied residential tax class are also being considered.
In May 2022, an independent expert panel was also commissioned to study the community funding and equalization grant system in New Brunswick and make recommendations on how to improve it to the government.