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Assessment/Tax Individual Property Information

Impact of the 2014 Reassessment

2014 Property Tax Mill Rates

Education Property Tax Credit

Education Property Tax Credit Form 

Seniors' School Tax Rebate

Seniors' School Tax Rebate Form 

Tax Installment Plan

TIP Brochure - Revised March 2014

TIP Application Form

Tax Installment Plan Cancellation Request for Agent

Tax Installment Plan Cancellation Request for Owner

 

1. What is T.I.P?

2. Why should I use T.I.P?

3. Who can use T.I.P?

4. How does T.I.P work?

5. Payments

6. Withdrawal/Nonpayment

7. Change of Account

8. What happens if I sell my property during the year?

9. How do other property tax adjustments affect my T.I.P payments?

10. Application Form

Contact List

Section 1: General Assessment

1.0 What is a General Assessment?

1.1 Why have a General Assessment?

1.2 History of the assessment process

Section 2: Market Value

2.0 What is Market Value?

2.1 Why are assessments based in "Market Value"?

2.2 How is market value determined?

Section 3: Assessment Process

3.0 The Assessment Process

3.1 How is an Accurate Assessment of my Property Made?

Section 4: Property Value

4.0 How does the assessment branch determine a property's value change?

Section 5: Assessment Review

5.0 What can I do if I disagree with the assessor's calculation of my property value?

5.1 I have discussed my assessment with the assessors but I still disagree with the assessment. What should I do?

5.2 What is a board of revision and what does it do?

5.3 Can I complain to the board of revision about my property taxes and can they change my taxes?

Section 6: Taxes

6.0 How are taxes calculated?

6.1 What is "Portioning"?

6.2 What is a "Mill Rate"?

6.3 Who sets the Mill Rate?

6.4 Are some Properties Exempt?

6.5 How does a general assessment affect taxes?

6.6 Where does my tax money go?

Section 7: Payment

Property tax bills are generated in May each year for the current year (January to December). The tax bills are due by the last working day of June each year.

7.0 How may I pay my tax bill?

7.1 Discount Information

7.2 Penalty Information

Section 8: Final Notes

8.0 Summarizing the property assessment and taxation process

8.1 Other important details you should know

1. What is T.I.P

T.I.P. is an automatic bank withdrawal payment plan by which taxpayers may make consecutive monthly payments for property taxes rather than a single annual payment.


2. Why should I use T.I.P?

Many people find it difficult to make a single large tax payment that is due once a year. Automatic bank withdrawals would break this large payment into monthly installments making budgeting for expenses easier.


3. Who can use T.I.P?

You can join T.I.P. if ...

  • your tax account is paid in full at the time of application;
  • you have chequing privileges at a financial institution (bank, trust company or credit union); savings accounts can not be used for this program;
  • you do not presently pay your taxes through a mortgage company (P.I.T.)
  • your application is received prior to June 15th and any monthly payments previous to June 15th are paid in full.

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4. How does T.I.P work?

Your monthly payment amount is calculated by dividing your most recent annual tax levy into 12 installment payments, or, if you have already made a payment this year, the amount of your most recent annual tax levy is reduced by the amount you already paid and divided by the number of months remaining in the calendar year.

In May, at the time of the annual tax billing, you will be notified of i) the total amount of installments paid to date ii) the actual taxes payable for the current year, and iii) the revised monthly payment which will begin June 15.

Payments are made by automatic withdrawal from an account with chequing privileges at a financial institution. The withdrawals take place on the fifteenth day of the month. You must give written permission before the withdrawals begin. This authorization is required only once. The deductions will continue until cancelled by either yourself or the City. The City of Brandon does not charge for this service; however, normal bank service charges may apply.

Neither prepayment discounts nor late payment penalties apply to payments made while using this plan.


5. Payment Details

Installment payments must be made on the 15th day of the month.

Example:

Preceding year's tax bill $1,200

Monthly payment required $100
January through May
($1200/12)

Current year's taxes ----- $1,237
Less:
Payments January
through May ($100 x 5) --- $500

Balance owing at June 15 -$737

Therefore:
Monthly payment required
June through December
($737/7) ---------------------$105.29

The recalculated amount of $105.29 would continue through to May of the following year at which time another recalculate would be done to determine the new payment amount.


6. Withdrawals/Nonpayment

You may withdraw from the plan by giving written notice at least two weeks before the next payment date.

If three payments within a calendar year are not honoured by your Financial Institution, the City of Brandon will cancel the agreement and request payment of the total outstanding taxes. Effective January 01, 2013: Please note returned payments are subject to a $20.00 NSF fee.

 

Note: If you withdraw or your plan is cancelled, all unpaid taxes become payable on the original due date, and are subject to penalties in accordance with the penalty by-law.


7. Change of Account

If you change your chequing account please advise the Treasury Department by providing a new VOID cheque, at least two weeks before the next payment is due.

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8. What happens if I sell my property during the year?

When your property is sold T.I.P. participants are required to inform the Treasury department, in writing at least two weeks in advance of the next payment.

If you sell your property, your solicitor will be advised of the most recent tax levy and the total T.I.P. payments made to date on the tax certificate that is usually requested when a property is sold. Your solicitor should take these facts into consideration when making the final adjustment to the transfer of funds between you and the purchaser.

Tax Installment Plan Cancellation Request for Agent

Tax Installment Plan Cancellation Request for Owner


9. How do other property tax adjustments affect my T.I.P payments?

Supplementary tax bills must be paid in full by the due date, and the T.I.P. installment amount will not be increased until the following January.


10. Direct Payment Application Form

TIP Brochure - Revised January 23, 2012

TIP Application Form

The Personal information is being collected under the authority of By-Law No. 6416/62/96 and will be used for the purpose of implementing the Tax Installment Plan of The City of Brandon.

It is protected by the Protection of Privacy provisions of The Freedom of Information and Protection of Privacy Act.

If you have any questions about the collection, contact Ian Richards, Access and Privacy Officer at:

City of Brandon,
410 - 9th Street, Brandon, Manitoba, R7A 6A2
or call(204) 729-2269

To download this file, just click one the filename above.
Once a window pops up, chose a directory and save.
Once the download is complete, open your word processor, open the file, print it out, fill in the form, and send it to:

Property Tax Department
The City of Brandon

410 - 9th Street
Brandon, Manitoba
R7A 6A2

If you have any questions please call our info-line @ (204) 729-2228


Contact List

Property Tax Enquiries

City of Brandon
Corporate Services
410 - 9th Street
Brandon, Manitoba
R7A 6A2
Phone (204)729-2228

Assessment Enquiries

Rural Development
Assessment Branch
340 - 9th Street
Brandon, Manitoba
R7A 6C2
Phone (204)726-6001

Method of Payment

Cash
Cheque
Interac
Telephone banking
Tax Installment Plan (T.I.P.)
Night drop box

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Section 1: General Assessment

1.0 What is a General Assessment?

Every two years, the Province of Manitoba's Assessment Branch completes a new General Assessment, an across-the-board review of the assessed value of every piece of property (land and buildings) within it's boundaries. You will see you property's updated assessed value on your property Assessment Notice and on your tax bill.

1.1 Why have a General Assessment?

In accordance with Provincial Legislation, municipal governments such as The City of Brandon, use the property value as the measure for calculating taxes. Someone who lives in a large house in an expensive part of town pays more towards the operation of the City than does someone who has a more modest home.

Over time, however, property values change and the larger home may begin to lose equity if the neighborhood in which it is located declines. At the same time, the value of the smaller home may be rising if the marketplace deems it to be in an increasingly desirable location.

The Province reassesses property values to ensure that you continue to pay your fair share of property taxes. So if your property value has grown at a slower rate than the average, your share of property taxes will be smaller than previously. If your property's value has increased faster than the average, you will pay a larger share than before.

1.2 History of the assessment process

Under Provincial Legislation passed in 1990, Land and Buildings were to be assessed at their "Market Value" based on the "reference year" as set out in The Municipal Assessment Act.

Prior to 1997, the "reference year" for the Market Value of a property was 1991. For the new assessment in 1998 the "reference year" was 1995. For the 2010 reassessment the "reference year" is 2003. Put simply, the 1998 assessment is the Assessor's best estimate of the most probable selling price for a property, had it been sold in 1995.


Section 2: Market Value

2.0 What is Market Value?

Market Value is the most probable price paid for a property in a competitive and open market. It assumes that the buyer and the seller are acting prudently and knowledgeably, allowing sufficient time for the sale, and assumes that the transaction is not affected by undue pressures.

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2.1 Why are assessments based on "Market Value"?

The Province uses market value assessment because it is widely considered to be the fairest system of distributing the property tax burden.

Assessments based on market value are easy to understand because, a) taxpayers relate well to the assessed or market value of their property as the estimated sale price and, b)assessors and taxpayers can readily check assessments by making comparisons with recent sales and assessments of similar properties in the neighborhood. The Assessment Roll is public information and is available for your inspection at City Hall, or on our website under "Assessment / Tax Individual Property Information".

2.2 how is market value determined?

It is the Provincial Assessor's job to estimate the market value by applying accepted appraisal practices using information from all property sales. The market determines the value for the properties sold. The provincial Assessor must determine the value of unsold properties. This is done through analysis and application of the variables reflected in the sale of similar properties.

The assessors take into account all of the market conditions affecting your property. For example, a comparison is made between the affected property and similar properties which sold during the assessment year to arrive at a market value.

When establishing market value for a particular property, Provincial assessors may take into account the following in their assessment criteria: size, layout, shape, age, finish, quality, carports, garages, and condition of buildings. They relate these factors to sales of comparable properties in the same area. Other factors that may also affect market values include available services, location, views and neighborhood. These are all the same factors a purchaser of property considers.

Provincial Assessors are aware of all real estate sales within their area, and analyze these sales to develop common units of comparison. For example, land may sell at a certain value per square foot or per acre. When using this technique -- that is, comparing the selling price of properties - the assessors is always careful to consider both the differences and similarities to arrive at a fair value for the property.

There are 3 fundamental approaches to a value that all private and public appraisers use to develop market value estimates: the direct comparison approach, the cost approach, and the income approach. These are the same methods (for example) used by private appraisers when completing appraisals for banks for mortgage financing purposes.

For more information, contact your Provincial Assessors in Brandon at 204-726-6001.


Section 3: Assessment Process

3.0 The Assessment Process

Assessment Notices are mailed ever four years at General Reassessments. Any change to land or buildings such as renovations or additions will also lead to a reassessment. The Assessment Roll lists all properties in the City along with their assessed market value. Assessment Notices were mailed in May 2009 for the 2010 reassessment.

When reviewing an Assessment Notice as a taxpayer, you should check the following: 1. That the assessment is a reasonable estimate of what the property would have sold for in the "reference year". In 2010 the reference year was 2003 (1.2). 2. That the assessment is reasonable in relation to other properties in the neighborhood or area.

The market value on an Assessment Notice may differ from that shown on a bank mortgage appraisal or a real estate appraisal. This is because private appraisers evaluate your property according to market conditions as of the day they complete the appraisal.

An assessment from the Province reflects property value as of the reference year. Although market conditions can change, any sale or assessment by the Province must relate to the reference year.

3.1 How is an Accurate Assessment of my Property Made?

Each property in the City of Brandon is usually inspected inside and out at one time or another. Property taxes can only be fair if every estimate of market value is as accurate as possible. Inspections are often necessary to obtain updated property information on: size, layout, shape, age, finish, quality, carports, garages, sundecks and conditions of buildings.

Since assessments are based on market value, the assessor must conduct a whole property inspection. A purchaser would not buy a home without looking inside. Similarly, to estimate market value, it is important for the assessor to inspect the interior of the home. Legislation allows the assessor to enter and inspect any property in the Municipality for assessment purposes.

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Section 4: Property Value

4.0 Property Value

To determine the market value of your property, the Provincial Assessment Branch considers the market conditions which affect real estate. The assessment figure shown on your Assessment Notice is your property's market value as of the reference year. The most common reason for change is the effect, over time, market forces have on values, forces that vary from property to property. No two properties are identical.

There are several reasons why properties experience change in value. Normal maintenance of property generally does not increase market value. The value of your property would increase due to things like renovations or a new addition such as a garage being built on your land. The market value of your property may also increase or decrease due to a general rise or decline in property values in your neighborhood or area.


Section 5: Assessment Review

5.0 What can I do if I disagree with the assessors calculation of my property value?

If you disagree with the market value assessment of your property, or if you believe your property is improperly classified (see 6.0), contact the Assessment Branch at 726-6001. The Branch's offices are located in the Provincial Building at 340 - 9th St., Brandon. Regular business hours are from 8:30 am until 4:30 pm, Monday through Friday. Assessment personnel will review the assessment with you. If the Assessment Branch agrees that your assessment requires a change, the Branch will advise you on how to proceed.

5.1 I have discussed my assessment with the assessors but I still disagree with the assessment. What should I do?

If, after talking to Provincial assessment staff, you still disagree with your property's assessed value or classification, you can file an application for revision with the Board of Revision. A written application for revision must be submitted to the City Clerk who serves as Secretary to the Board. Please Check with the City Clerk's Department to find out the cut-off date for making an application for revision to the next Board of Revision.

5.2 What is a board of revision and what does it do?

The Board of revision is usually a three to five member board responsible for hearings and rulings on assessment complaints. The Board ensures that the complainant (the taxpayer) and the assessor receive a fair and impartial hearing. The board hears evidence to determine if a property has been valued or classified correctly, or to determine if exemptions were properly applied.

Board members come from the local community and are appointed by the City Council. The Board of Revision is independent of the City and the Provincial Assessment Branch.

5.3 Can I complain to the Board of Revision about my property taxes and can they change my taxes?

No, in both cases. The Board of Revision has no jurisdiction or control over taxes or tax rates. Tax levels are set by the taxing jurisdiction (City Council, Minister of Education, School Board) to generate revenue to pay for local services. You can only file a written complaint to the Board regarding your property assessment. If you choose to complain, you must do so in writing by the date advised by the City Clerk's department as cut-off for the current year's Board of Revision.

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Section 6: Taxes

6.0 How are Taxes calculated?

Each year, City Council meets to set the municipal budget for the coming year. After revenues such as grants from other governments and user fees are taken into account, the balance of the budget must come from property taxes.

For tax purposes, the Provincial Assessor divides all properties into different property classes such as Single Family Dwelling, Multi-Family Dwelling, Institutional, Other, etc. These classes are necessary because of the different portioning rates applied to each class (see 6.1).

6.1 What is "Portioning?"

For the purpose of calculating tax rates and taxes, Municipalities in Manitoba use "portioned" assessment. Portioning was introduced with the amendments to assessment legislation in 1990. When Manitoba began market value assessment, it became apparent that types of property had increased in value at varying rates over the years. Bringing assessments up to current market values all at once would have resulted in very large tax increases for some property owners. To phase in the changes, nine property classes were created with each class being assigned, initially, the same share of taxes that such property had been paying before market valuation began. Through annual adjustment of the portion percentages assigned to certain classes of property, a more equitable sharing of taxes was achieved by 2001.

6.2 What is a "Mill Rate?"

The Mill rate is simply the tax rate used to multiply the portioned assessment figure for each property, to arrive at the taxes payable. "Mill" means "thousand", and is the tax rate for each 1,000 dollars of portioned assessment. For example, in 2007 the total mill rate on a residential property in the City was 42.665. When applied to a property with an assessed value of $100,000, which has a portioned assessed value of $45,000, the taxes payable are $1919.93 (i.e. 45000 x 42.665/1000). The rate can also be stated as .042665.

6.3 Who sets the mill rates?

City Council sets the municipal mill rates required to raise the revenue needed to pay for City services (see 6.7 "Where does my tax money go?"). There is only one municipal mill rate in the City.

The Minister of Education, on behalf of the Province of Manitoba, sets two separate mill rates -- one for properties classed as "Residential" and another rate for properties classed as "other".

The local School Board does not set a mill rate, but rather sends a request for a specific dollar amount of funding. The City then computes the mill rate required to raise the funds. As in the case of the City of Brandon, there is only one local School Board mill rate.

Note: Neither of the school budgets are subject to control or review by the City. In this situation, the City acts only as a tax collector on behalf of the Minister of Education and the School Board.

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6.4 Are some Properties Exempt?

On the assessment notice, tax bill, and in the assessment rolls found in your local municipal office, the tax liability of all properties is indicated through the use of tax status codes, an explanation for these identifying codes is found on the back of each tax bill or assessment notice and reads as follows:

Taxable - Subject to all Municipal and School Levies
School Tax Exempt - Subject to all Municipal Levies
Exempt - Subject only to Municipal debt levy
Grant - In Lieu of Taxes

The legislation that determines whether your property is subject to taxes is The Municipal Assessment Act. It covers the basic criteria to be used in determining what properties qualify for exemption from municipal taxation, except local improvement levies or from school levies. The tax status can vary from property to property depending on its ownership and use. In some cases there can be a combination of tax liabilities on one property. Some general examples of different tax liability situations are as follows:

  • the average residence, a local gas station, a donut shop, and a dental clinic, are "T";
  • the neighborhood church, hospital and school are "E";
  • the Manitoba Hydro office and RCMP detachment are "G";
  • the local community hall and the personal care home are "S".

For the above examples to qualify for an exemption or partial exemption such as the school levies, the property has to meet the criteria in The Municipal Assessment Act and in some cases they must also conform to the criteria of additional legislation. For example, the personal care home, in order to qualify for the school levy exemption, must also meet the definition in The Health Services Insurance Act.

Your local Assessment Branch office has this legislation on hand and deals with it on a regular basis. If have any questions or concerns about your tax liability status, or whether you qualify for an exemption, please call them at 204-726-6001.

6.5 How does a general assessment affect taxes?

The process of updating property assessments does not generate more money for the City's coffers; however, it does redistribute the tax burden within tax rate classes and between classes.

For example, within the single family residential category, property owners whose properties have increased greater than the municipal average will pay a greater share of taxes than previously.

Property owners, whose property values have dropped or increased at an amount less than the municipal average will pay a smaller share of taxes than previously.

Prior to 1990, General Assessments were completed approximately every eight years. This means that the assessed value of all properties did not change between General Assessments unless some physical changes occurred, such as an addition to a home or the construction of a new garage.

All properties do not go up or down in value uniformly and, with such a long time between General Assessments, individual properties can experience large tax increases or decreases. To reduce the problem of large tax shifts, the Provincial legislation dictates that the provincial Assessment Branch complete a General Assessment every four years. This means that increases or decreases in assessed values will reflect four years of change.

6.6 Where does my tax money go?

Your municipal tax money helps pay for the following services:

  • Police
  • Streets & Roads
  • Transportation
  • Social Services
  • Fiscal Services
  • Fire & Ambulance
  • Sanitation
  • Recreation & Cultural
  • Environment & Economic Development

Your School tax money goes directly to the Minister of Education and/or the local School Board for education services.

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Section 7: Payment

7.0 How may I pay my tax bill?

Your payment may be made through the mail by cheque, payable to City of Brandon, and mailed to 410 - 9th Street, Brandon, MB R7A 6A2, or payment may be made in person by cheque, cash or debit card at City Hall, at the same address. Post-dated cheques will be held and cashed on the stated date. Telephone and online payments are available through your financial institution.

Payment by automatic bank withdrawal is also available through our Tax Installment Plan (T.I.P.). You may join T.I.P. if:

  • your tax account is paid in full
  • you have chequing privileges at a financial institution.
  • your taxes are not presently paid through a Mortgage company (P.I.T.)
  • your application is received prior to June 15th and any monthly payments previous to June 15th are paid in full.

 

T.I.P. application forms and information are available at the Treasury department at City Hall (ground floor). No prepayment discounts or late payment penalties apply when the Tax Installment Plan is used.

If you pay principal, interest and taxes (P.I.T.) to your mortgage company, the mortgage company will receive a copy of your tax bill, you will receive the original tax bill for you records.

The property tax bill will show the name of your mortgage company. If the mortgage company name does not appear on the bill, and you believe you pay P.I.T., please contact your mortgage company immediately.

Payments can be made on Tax accounts through telephone or internet banking. Search for Brandon – taxes as a payee with your banking institute. Contact your banking institute if you cannot locate Brandon as a payee. The account number to use is the tax roll number. The account number needs to be 6 numbers. Please add 0 to the front to make up the 6 digits. Example: Tax Roll number 1234 use account number 001234.

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7.1 Discount Information

The City offers a discount for early payment of taxes, starting in January. Payments are based on the previous year's taxes. Discount rates are changed from time to time by City Council. These rates are published in the Brandon Sun each year starting in December, or you may call the Tax Department at City Hall (204-729-2228) to obtain the current discount rate. Discounts do not apply to the Tax Installment Plan.

The City of Brandon will be accepting the prepayment of 2014 Property Taxes, based on the billing for 2013. A discount on the monies received will be given as follows:

  • During the month of January, 2014................. 2.00%
  • During the month of February, 2014............... 1.50%
  • During the month of March, 2014.................... 1.00%
  • During the month of April, 2014.................... 0.75%
  • During the month of May, 2014...................... 0.50%

7.2 Penalty Information

Penalties will be applied to unpaid taxes after the due date stated on the bill. Penalty will be applied at a rate of 1.25% monthly. Penalties do not apply to the Tax Installment Plan.


Section 8: Final Notes

8.0 Summarizing the property assessment and taxation process

Property Assessment and taxation are two separate processes.

Firstly, the Assessment Branch of the Provincial Government determines the market value of your property and sends you an Assessment Notice.

This occurs usually only every four years when a General Reassessment occurs, or at any other time such as:

-when changes to your property have been identified which affect its value;
-when ownership of the property has changed;
-when a new property title has been created or a change has been made to the title;
-when the civic address or mailing address has changed.

Secondly, mill rates are set by City Council for the City's portion, and the School Board's portion and by the Minister of Education for the educational piece. A tax bill is then prepared based on these budget requests. Tax bills are normally sent in early May. The Assessment Notice and the Tax notice are sent out separately. However, your assessment values are shown on your tax bill.

8.1 Other important Details you should know

After receiving their Assessment Notices or tax bills, property owners, or their agents, may review any property on the Assessment Roll and compare their assessment with that of other similar properties. There is no charge for this inspection.

Tax bills are mailed yearly and supplementary tax bills are mailed to applicable owners in the Spring and in the Fall.Failure to receive a Tax Notice, or an Assessment Notice, is not grounds for non payment of taxes by the due date.

If you own any property in the City of Brandon and have not received the current year's tax bill by May 31, please contact the Property Tax Department at City Hall at (204) 729-2228.

Owners are responsible for payment of the taxes whether or not a bill was received.

 


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