Property Assessment

FREQUENTLY ASKED QUESTIONS

1. What is property assessment?

Assessment is the determination of a property's market value for the purpose of property taxation. An assessor typically determines a property's assessed value by accounting for factors such as location, size, age and local real estate market conditions on a specific reference date. The assessment of your property also consists of the applicable property class and any tax exemptions that apply to it.

2. How frequently are properties assessed?

Properties in Manitoba are assessed every two years to ensure assessment values keep pace with changing real estate market values.

3. Why do assessments change?

There are several reasons why your property's assessment can change:

• Buildings on your property age over time and consequently they depreciate, although maintenance and renovation reduce the amount of depreciation;
• Significant improvements such as building a deck, an addition, or other renovations may add to your property's market value;
• Supply and demand as well as market preferences change over time;
• Changes in your neighbourhood like a new school, park, or other improvements may add to your property's market value;

If the usage of your property has changed, it may fall into a different property class and the applicability of tax exemptions may have changed.

4. What are property classes?

All assessable property is allocated to classes that are defined in The Classification of Property and Portioned Values Regulation. There are 10 classes and each one has a portion percentage associated with it, meaning that only a certain portion of market value is used when calculating property taxes. For example, residential property pays tax on 45% of its market value and farm property pays on 26% of its market value. The "portioned assessments" appear on the property tax bill as the amount to which mill rates are applied. A property can have more than one class.

5. How is property assessed?

There are three internationally accepted methods of measuring the value of property: the Cost approach, the Sales Comparison approach and the Income approach. Depending on the nature of the property being valued, one or more of the approaches may be used by the assessor.

6. Who should I contact to talk about my property assessment?

An assessor will be pleased to discuss your property assessment or any other related questions you may have. For details on how to contract your specific district assessment office, click here. You can also send your question for properties outside of the City of Winnipeg to assessment@gov.mb.ca.

The City of Winnipeg is responsible for property assessment services in Winnipeg. For more information about property assessment in Winnipeg you can call 311 or visit the City of Winnipeg Department of Assessment and Taxation website www.winnipegassessment.com.

7. Why is there a building assessment showing when I have no buildings on my property?

A building portion of your assessment includes not only structures but also other improvements to the land. For some properties, typically apartments or commercial, this may include fencing, paving, storage tanks, or site services for campgrounds and mobile home parks, as well as other items that are improvements to the site and add value.

8. Why did the reassessment cycle change from 2022 to 2023?

The change will allow real estate market trends and transactions impacted by COVID-19 to be more accurately reflected in property assessments for taxation purposes one year sooner than if the reassessment cycle remained unchanged.

9. What is Reassessment?

Reassessment refers to the updating of property values. Property values change over time. Regular reassessments help to ensure that your property assessment reflects more recent market values. For the 2023 reassessment, property values reflect April 1, 2021 market values. Property is reassessed every two years under provincial legislation.

10.What is the reference date?

The reference date of an assessment is the specific date used to determine the market value of your property.

11. What is market value?

The Municipal Assessment Act defines value as, the amount that the property might reasonably be expected to realize if sold in the open market on the applicable reference date by a willing seller to a willing buyer.

12. Is the market value the same as the selling price?

Not necessarily. The assessed market value may not be the selling price of the property even if the property sold on the reference date. Market value is a typical value established by comparing multiple sold properties that have similar characteristics and uses.

13. How are farms assessed?

Farmland, outbuildings and residences are assessed on the basis of their market value. The assessor reviews all sales of farmland, and topography, and uses the sale values to set assessments of similar properties.

14. What is CL%?

The Conservation Land designation is displayed on an assessment notice as a percentage. This percentage is based on the value of land left in an undeveloped and natural state and not used for an agricultural purpose compared to developed land (e.g. cultivated, pasture, hay). If the assessment value changes, the percentage will change. The conservation land designation on an assessment notice does not constitute a land designation, does not result in a certain value and the percentage is not a ratio of the number of acres of Conservation Land compared to the total acres.

Lands considered Conservation Land include:

• bush and scrub
• creeks
• sloughs
• deep draws and ravines
• designated ecological areas, and
• areas of waste land such as extensive rock outcrops

The assessed conservation land is shown on the assessment notice as a portion of the total assessment value. For example, if an 80 acre parcel with yard site (including residence and farm buildings) had an total assessment of $252,000 and $3,500 of the assessment was attributable to Conservation Land, the notice would show 1.39% under the heading CL% (Conservation Land %).

To see your property assessment land breakdown please visit our website.

15. How can I determine if my assessment is accurate and fair in relation to other properties?

Property assessments are considered to be accurate and fair if similar properties within the municipality have similar assessments.

Property assessment information is provided on our website for property owners to review their assessment and confirm that it is comparable to similar properties in the municipality. Assessments and basic characteristics are available on the website for all properties. To get information about other properties, you will need to provide a civic address, roll number, certificate of title or legal description of the property.

If after comparing your property to similar properties you believe your assessment is not accurate and fair, contact an assessor.

16. How can I find the assessed value for each building that is on my property?

Property owners can now use the combination of their client number and roll number to view detailed information about their property assessment online. Your client number and roll number are shown on the last property assessment notice that was sent to you from Manitoba Municipal Relations. Client number is a unique identifier for each owner of a property; it is located to the right of your name on the assessment notice. The roll number is shown in the first box of information on your property assessment notice.

If you are a new owner or cannot locate your client number, please contact our office at (204) 945-0119 or toll free at 1-866-801-2888 or email assessment@gov.mb.ca with a telephone number that we can use to contact you during office hours. When you contact our office we will ask you to identify yourself before we release your client number to you.

17. When will I receive a reassessment notice for the 2023 reassessment?

Mailing of reassessment notices will begin in the spring of 2022 and continue until early summer of 2022.

18. I received several assessment notices for the 2023 reassessment. Each notice was mailed in a separate envelope. Can you streamline the mailing process?

If you have received assessment notices for several properties and have noticed that you have more than one envelope it is likely because you have more than one client number. Client number is a unique identifier for each property owner. Please contact our office to have your client numbers consolidated into one number. This will help us group future mailings to you into one envelope.

19. I did not own the property when the last assessment notice was mailed. Can I obtain a notice in my name now?

If you are the registered owner now, you can contact our office to receive a copy of the notice that was issued to the last registered owner.

20. I received a notice for a property that does not belong to me. Who do I contact to re-direct this notice?

Please contact our office to re-direct the notice. You can call (204) 945-0119 or email assessment@gov.mb.ca or use the contact us button on our website.

21. What is the income approach method to valuation of property?

The income approach is one of the three approaches to valuation of property. A common method of determining the market value of investment properties is through the capitalization of the net operating income. The net operating income is the gross revenue generated by the property minus typical operating expenses.

22. Why does Assessment Services request income and expense information from me about my property?

A common method for estimating market value of an investment property (e.g. apartments, offices, malls, hotels, etc.) is the income approach. In order to use this method, we need to analyse income and expenses related to investment properties. This information is collected on an annual basis so that we can produce accurate reassessments.

23. Is the income and expense information I provide to Assessment Services kept confidential?

The information provided by you is held in confidence by Assessment Services. Information collected by Assessment Services is protected from unauthorized disclosure under the provisions of Manitoba's Freedom of Information and Protection of Privacy Act.

24. How do I know if Assessment Services has the most up-to-date income for my property?

You can find out if your income information is up-to-date by:

• Contacting the district your property is located within: District Assessment Office Contact Information or
• Email: assessment@gov.mb.ca

25. What happens if I choose not to provide income and expense information to Assessment Services?

The receipt of income and expense information from property owners is essential to producing accurate and equitable assessments on investment property. The authority for this request is found in The Municipal Assessment Act, Section 16. Because this information is crucial to determine correct and fair assessments, the Act also outlines penalties for not providing it. If no information is returned and you subsequently appeal your assessment, any reduction in assessment will not take effect until the following year. Should you present different financial information to the Board of Revision or Municipal Board than what you provided us, it may not be considered by the board unless there is a compelling argument to do so.

26. Why does Assessment Services request that I provide cost of construction information relating to my property?

Assessment Services compiles data on the cost of new construction in Manitoba in order to ensure that the costs of materials and labour used in determining assessments are up to date and accurate. To do this we rely on information from owners who have recently built new structures.

27. Is the cost of construction information I provide to Assessment Services kept confidential?

The information provided by you or your contractor is held in confidence by Assessment Services. Information collected by Assessment Services is protected from unauthorized disclosure under the provisions of Manitoba's Freedom of Information and Protection of Privacy Act.

28. What happens if I choose not to provide cost of construction information to Assessment Services?

The authority for this request is found in The Municipal Assessment Act, Section 16. Because this information is crucial to fair taxation, the Act also outlines penalties for not providing it. If no information is returned and you subsequently appeal your assessment, the burden of proof at the hearing is on the applicant on all matters at issue.

29. What determines business and personal property assessments?

The business tax is a tax on the business occupying a property, not on the property itself. Business assessments are calculated on the basis of rental value and reflect what a property would rent for on the reference date. Municipalities may pass a by-law to establish a business tax and business tax rate, but the rate cannot exceed 15% of the business assessment. Exemptions for business taxes are allowed for non-profit associations where there is no personal gain to their members.

Personal property is assessed at its depreciated replacement cost and is taxed at the same rate as commercial property in the municipality. Personal property can include goods, chattels, machinery and equipment. Municipalities establish, by By-law, which types of personal property are assessed.

30. How do assessments relate to property taxes?

Each property owner's share of property taxes is determined by their assessment, as well as the property class and portion of assessment that is taxed. However, the assessed value of your property is just one of the factors that determine your property taxes. Municipal and school board budgets establish the total amount of taxes to be collected - assessments only determine how the taxes are distributed among properties.

31. Can I appeal my property taxes?

No, you cannot appeal your property taxes. You may, however, appeal your property assessment.

32. What if I disagree with my assessment?

If you disagree with your assessment, the first step is to talk to your assessor. Your assessor can explain the basis of your property assessment and why it has changed. If you still do not agree with your assessment, even after talking to your assessor, you may apply for a revision of the assessment to the Board of Revision, established annually by your municipality.

33. What is the Board of Revision?

The Board of Revision is a committee, appointed by your municipal council, to hear applications to review assessments. Assessments are reviewed annually by the Board of Revision and you may appeal your assessment based on the following reasons:

• The amount of assessed value;
• Whether your property has been put in the correct property class;
• Whether your property should be exempt both municipal and/or school taxes;
• Refusal by an assessor to amend the assessment roll based on a written application.

Click here for more information on the Board of Revision process and dates.

34. When will the next Board of Revision Schedule be available on the website?

The Board of Revision schedule will be on the website in June.

35. I sent my appeal in writing to the Secretary of the Board of Revision. Do I have to attend the Board of Revision?

In Manitoba, after notice has been given to an applicant of the hearing date and time, the board may;

• hear and decide upon the application in the absence of the applicant, or
• dismiss the application in the absence of the applicant.

It is up to each Board of Revision to determine whether it will hear applications in the absence of the owner or not.

36. I missed the appeal deadline in my municipality. What do I do?

If you miss the appeal deadline in any given year, you must wait until the next year to file an appeal. A public notice appears in two editions of a newspaper having general circulation in the municipality, or on a local newspaper's website for at least 14 days, and is posted in your municipality to remind property owners of this important deadline.

37. What are the hours of operation for the website?

The website is generally available seven days per week, 24 hours per day. All attempts will be made to pre-schedule shutdowns. If you are having trouble accessing our website, please contact our Help Desk at (204) 945-0119 or email assessment@gov.mb.ca.

38. How often is the information on the website updated?

• When the Preliminary Assessment Roll is delivered to the municipality and assessment notices are mailed.
• After the Board of Revision has heard applications and the assessment roll has been finalized.
• After December 31^st, before tax statements are created for the municipality.

39. How do I find what my roll number is for my property?

The roll number for your property is shown on the assessment notice and your last tax bill. You can also use the property search function on the first page of our website at www.gov.mb.ca/assessment.

40. I completed a search to find a certificate of title number. When I used the title number at The Property Registry, Land Titles Office to complete a search, I was told that the title is no longer active, it was cancelled. How up to-date is the certificate of title and legal description information on the website?

Information shown on the website only reflects the assessment roll at key points in the municipal taxation cycle. Although the assessor continually updates the ownership information, the website is only updated a few times each year. The Property Registry, Land Titles Office is the source of both the certificate of title and the legal description. To confirm ownership or legal boundaries of a property you should contact The Property Registry, Land Titles Office.

41. What are the definitions of each of the column headings on the sale page?

Sale date is the date the sale was registered at The Property Registry, Land Titles Office.

Sale amount is the consideration as reported on the certificate of title transfer received from The Property Registry, Land Titles Office.

Roll number is the numeric identifier of a property.

Legal description is the summary of the legal description.

Street address is the civic address of the property, if one is currently in place. Not all properties in rural Manitoba have been assigned a civic address by the municipality.

42. How far back does the sale information go?

Property sale information is available by municipality within a specific date range and/or sale amount and roll number. Sale information is provided for purposes of comparison with other similar properties to determine probable market value. Current assessed values for the 2023 Assessment Roll are based on what property would most likely have sold for on the reference date of April 1, 2021. Sales are provided for the period April 2, 2017 to April 1, 2021.

If you need to view older sales for a purpose other than comparing assessed values, you can view the historic sale information in person at any of our Assessment Services District Offices. District Offices are listed on the main page under contacts, click on Assessment Services District Offices.

43. The sale information does not include who sold the property and who purchased it. How can I find this information?

Each office of Assessment Services has paper copies of sale reports that contain vendor and purchaser names. These reports can be viewed but copies cannot be made as they include personal identifiers.

44. Can I search for a property using the property owner's name?

In accordance with The Freedom of Information and Protection of Privacy Act, personal identifiers such as a property owners names are not included as a search criterion.

45. When is the Help Desk available?

Help is available during regular office hours, Monday through Friday, from 8:00 a.m. until 4:30 p.m. You can contact the Help Desk by telephoneat 204-945-0119, or1-866-801-2888,or email at assessment@gov.mb.ca.

46.Is there a 1-800 number that I can call for assessment information?

Call the Assessment Services office near you. An assessor would be pleased to help you.