FREDERICTON -- The Blaine Higgs government has tabled its second budget, totalling $10.2 billion in spending.

This budget is forecast to remove $129.3 million from New Brunswick’s net debt and estimates that debt will be $13.68 billion by year’s end.

Making good on a promise during the 2018 election, the Higgs government will reduce its so-called “double tax” on cottages, apartments and second homes by 50 per cent over four years, beginning in 2021.

There will also be a reduction to commercial property taxes by 15 per cent over four years.

In his speech to the legislature, New Brunswick Finance Minister Ernie Steeves said these tax reductions will “return nearly $100 million to the New Brunswick economy.”

Social assistance rates -- currently at $537 per month for a single adult -- will increase to $564. Rates for those who are certified by the Medical Advisory Board as blind, deaf or disabled -- currently at $663 per month -- will increase to $696. These changes will cost an estimated $5.4 million.

The budget sees a 3.9 per cent increase in health care, including $1.5 million dedicated to free flu shots for all New Brunswickers, and $5 million to encourage more doctors to serve rural areas of the province.

There’s also $5 million earmarked to help move alternative level of care (ALC) patients out of hospitals and into nursing and special care homes.

“This funding will deliver increased medical oversight in special care homes, the conversion of some assisted-living rooms to nursing-home beds, and increased per diem rates to help special care homes undertake renovations so they can accommodate individuals with physical care needs or dementia,” Steeves said.

This budget also sets aside another $7 million to hire more teachers and $6 million for more educational assistants. It’s also promising $3 million for more inclusion supports in the classroom.

Steeves says student population enrolment has increased by 1,100 students this year, and is “expected to continue to grow.”

Divided among the province’s current population, the debt for every New Brunswicker is $17,611.

This budget is critical for the Higgs government.

There are 20 Tories, 20 Liberals, three Green Party members, three People’s Alliance members, one independent member and two vacancies.

The independent is former deputy premier Robert Gauvin, who quit the Tories last month over the health-care dispute, and has said he will not be voting for this budget.

The Speaker is Liberal Daniel Guitard, but provincial Liberal Leader Kevin Vickers has said he will recall Guitard from the Speaker’s chair if there is an opportunity to topple the government.