Manitoba

Manitoba Municipal Board

Assessment Appeals

Filing an Appeal

A person has 21 days, following the date of receipt of the Board of Revision decision, to file an appeal with The Municipal Board.

Supporting Materials
When filing an appeal, the following material must be provided to the Board:

  • Letter of authorization from one of the four classes of persons previously identified, if someone other than one of these persons is filing the appeal (if required)
  • Filing fee
  • Grounds of appeal - example: assessed value is too high
  • A copy of the Board of Revision decision

Notice of Hearing
Once the appeal is filed and the Board receives all of the supporting material, a notice of hearing is sent to both parties confirming the date, time and place of the hearing. Included in the Notice of Hearing is a copy of the Board's Rules which details the deadlines for the advance filing of evidence. See Board's Rules.

Advance Filing of Evidence
A party must provide the Board with four copies of the evidence and one copy to the opposing party at least 21 days before the hearing.

A party wishing to file rebuttal evidence must provide four copies of the evidence to the Board and one copy to the opposing party at least seven days before the hearing.

If the case is especially complex, the Board may ask the parties to file their evidence sooner.

If a witness is required to attend the hearing and their attendance is not otherwise arranged, a subpoena may be issued by the Secretary of the Board no later than five days before the hearing. It must also be served on the witness no later than five days before the hearing.

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