Property Assessment

FREQUENTLY ASKED QUESTIONS

1. What is property assessment?

Assessment is the determination of a property's fair 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, like building a deck, an addition or other renovations may add to your property's market value;
• The relative value of property changes over time as various types/locations of property appreciate and depreciate at different rates according to supply and demand and market preferences;
• 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 contact your specific district assessment office, click here.

The City of Winnipeg is responsible for property assessment services in Winnipeg. For more information about property assessment in Winnipeg, click here.

7. 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 2012 Reassessment, property values reflect April 1, 2010 market values.

Property is reassessed every two years, under provincial legislation. The next reassessment will be in 2014.

8. What is the reference date?

The reference date of an assessment is the specific date used to determine the market value of your property. For the 2012 reassessment, the reference date is April 1, 2010.

9. What is market value?

The Municipal Assessment Act defines Value as, in respect of property being assessed under The Municipal Assessment Act, 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.

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

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

11. How are farms assessed?

Farmland, outbuildings and residences are assessed on the basis of their market value. In determining the market value of farmland, the assessor takes into consideration such factors as sales values, soil productivity and location. Land that is considered non-arable is typically assessed at lower rates than arable land.

12. 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. You can compare your property to your neighbour’s based on whether the properties have similar attributes, such as location, size of property, and size and style of buildings. If the properties are similar, then the assessments should be similar.

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.

13. My property was damaged by flooding. Does my 2012 reassessment take this damage into account?

This past spring, reassessment notices were mailed to property owners showing the assessments for 2012. In several areas of the province, flooding occurred after the 2012 assessments were determined and notices were mailed.

Over the last several months, assessors have been re-inspecting properties damaged by flooding. 2012 assessments will be reduced where the damage results in a loss of property value. The reduced assessments will be in place for 2012.

14. My property still isn’t accessible. How do assessors know how much damage there is?

In some cases assessors have not been able to access properties, particularly some residences and cottages that are in heavily flooded areas. However, it has been possible to see most of them from the access road or from the water. In the case of these properties, assessment reductions may be made for noticeable damage to the structures and land.

In addition to reductions due to physical damage to the property, assessment reductions will also be considered for any general effect of flooding on the market value of residences and cottages. Over the next few years, sales information will enable these market reductions to be refined.

15. My property hasn’t been inspected. How do assessors know how much damage there is?

Some types of property, such as farmland, may not be inspected however may still see assessment reductions:

• Flooding on forage land kills forage crops. It can take many years for the land to become productive again. Assessment reductions will be made where inundation has affected the market value of these types of properties.
• Flooding of cropland has damaged some properties through erosion. Assessment reductions will be made when this has affected the market value of these types of properties.

In addition to reductions due to physical damage of farmland from either inundation or erosion, an overall market reduction will be considered for farmland where appropriate. Over the next few years, sales information will enable these market adjustments to be refined.

16. How will I know what my assessment reduction is?

Property owners who are seeing an assessment reduction as a result of property damage caused by flooding will be mailed a new assessment notice.

If you feel that the revised assessments do not reflect the market value of your property, contact your local Assessment Services office. In many cases concerns can be resolved without going through the formal appeal process. Property owners always have the option to appeal their assessments to the Board of Revision.

17. My property was damaged by flooding. Why wasn’t my assessment reduced?

The 2011 flood affected many properties in Manitoba. However, not all property damage affects the market value of the property. Only properties that saw a loss in market value will see an assessment reduction.

If you believe that your property was damaged to the extent that it will see a loss of market value, please contact your local Assessment Services Office and talk to an assessor.

18. What determines business and personal property assessments?

The business tax is a tax on the occupant of the business, not on the building 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 its 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.

19. 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.

20. Can I appeal my property taxes?

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

21. 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.

22. 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 from both municipal and school taxes; or
• 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.

23. When will the 2012 Board of Revision dates be available on the website?

The schedule of municipal Board of Revision dates (excluding Winnipeg) will be available on the website on May 1, 2011.

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

The website will be available seven days per week, 24 hours per day. All attempts will be made to pre-schedule shutdowns.

If an outage has not been scheduled and you find that you are not able to access the website please contact us. We would like to know about any problems or error messages that you are receiving when you try to access the website. Please report these problems to the Manitoba Local Government Help Desk at 945-0119 or email assessment@gov.mb.ca.

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

Assessment roll information on this website is updated whenever a new assessment roll is produced. This occurs three times in the year before a reassessment. For example, the information will be updated three times in 2011 as this is the year that owners are notified of the reassessments that will be used for taxation in 2012. The website will be updated in spring 2011 when all notices are issued, in the fall before the annual sitting of the Board of Revision, and then after the Board of Revision. In a non-reassessment year, the information is updated twice, before and after the Boards of Revision.

If you need to know the specific dates on which updates will be made, please contact us at assessment@gov.mb.ca.

Each update includes the legal description, certificate of title, land and building assessed values and details.

26. I completed a search to find a certificate of title number. When I provided the certificate of title number to The Property Registry for a search, I was told that this is now a cancelled title. How up-to-date is the certificate of title and legal description information on the website?

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

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

Sale Date
Date the sale was registered at The Property Registry, Land Titles.
Sale Amount
Consideration as reported on the certificate of title transfer received from The Property Registry, Land Titles.
Roll Number
Numeric identifier that is the link to the assessment roll.
Legal Description
Summary of the legal description, may not includes metes and bounds.
Street Address
Civic address of the property, if one is currently in place. Not all properties in rural Manitoba have a street address.

28. How far back does the sale information go?

Sale information available on the website is for the four years leading up to and including the current reference date. These are the sales that would be useful when comparing your assessment to properties that have sold.

29. 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 may be viewed without charge but copies with names may not be taken, as directed by The Freedom of Information and Protection of Privacy Act.

You may also want to search the certificate of title transactions through The Property Registry, Land Titles Office. There is a charge for these searches.

30. Why can’t 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 are not included as a searchable item.

31. When is the Manitoba Local Government Help Desk available?

The Help Desk is available during regular office hours and will not be available when government offices are closed. Help is available Monday through Friday, from 8:00 a.m. until 4:30 p.m. You can contact the help desk by telephone at 945-0119 or email at assessment@gov.mb.ca.