The Assessor for The City of Winnipeg sets the assessments for all properties within The City of Winnipeg. The Provincial Municipal Assessor sets the assessments for all other properties within the Province of Manitoba.
To appeal an assessment, one must first make their appeal to either The City of Winnipeg Board of Revision or, if the property is located outside of the City of Winnipeg, to the Board of Revision of the relevant Municipality.
An application for revision of an assessment roll can be made on the following grounds:
(a) Liability to taxation;
(b) Amount of an assessed value;
(c) Classification of property; or
(d) Refusal by an Assessor to amend the assessment
roll under Subsection 13(2) of The Municipal Assessment Act.
After hearing the application, the Board of Revision issues its decision.
Board of Revision decisions may be appealed to either the Court of Queen's Bench or The Municipal Board, depending on the grounds of appeal.