Manitoba

Manitoba Municipal Board

Assessment Appeals

Grounds of Appeal

The grounds of Appeal from a Board of Revision decision to The Municipal Board are:

  1. Classification i.e. residential, farm, other, etc.
  2. Amount of assessed value

An appeal from a Board of Revision decision relating to liability to taxation is made to the Court of Queen's Bench.

The Municipal Board has no jurisdiction to consider liability to taxation on appeal.

Status
To be eligible to appeal a Board of Revision decision, one must fit within the same four classes of people previously identified.

Prior to January 1, 2002, all appeals filed by a person could be cross-appealed by the opposing party. What this means, as an example, is that if a homeowner filed an appeal of a Board of Revision decision to The Municipal Board seeking a decrease in assessment, The Assessor for the City of Winnipeg or the Provincial Municipal Assessor could file a cross-appeal seeking an increase in the assessment of that property. A cross-appeal had to be filed with the Board in order for the Assessor to seek an increase.

Due to a change in The Municipal Assessment Act, after December 31, 2001, the Assessor can file a notice of request to the Board and the person who filed the original appeal at least 10 days prior to the date of The Municipal Board hearing, seeking an increase in the assessed value.

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