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Manitoba Education Property Tax Credit Advance Self Declaration Form
Please note: The form must be received by the Finance Department by April 15th of each year to have the credit applied to the current year’s property tax bill. You may also claim this credit on your personal income tax return.
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Impact of the 2020 Reassessment (724 KB)
2020 Reassessment Information Brochure
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 its boundaries. You will see your property's updated assessed value on your property Assessment Notice and on your tax bill.
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 toward 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.
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.
For the 2018 reassessment, the “reference date” for the market value of a property was April 1, 2016. Put simply, the 2018 assessment is the Assessor’s best estimate of the most probable selling price for a property, had it been sold in 2016.
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.
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".
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 of 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 are 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.
Assessment Notices are mailed every two 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 2017 for the 2018 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 2018 the reference date was April 1, 2016 (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.
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.
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.
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.
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 Legislative Services Department to find out the cut-off date for making an application for revision to the next Board of Revision.
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.
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 Legislative Services department as cut-off for the current year's Board of Revision.
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).
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.
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 every 1,000 dollars of portioned assessment. For example, in 2019 the total mill rate on a residential property in the City was 31.025. 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 $1396.13 (i.e. 45000 x 31.025/1000). The rate can also be stated as .031025.
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.
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 LeviesSchool Tax Exempt - Subject to all Municipal LeviesExempt - Subject only to Municipal debt levyGrant - 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:
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 you have any questions or concerns about your tax liability status, or whether you qualify for an exemption, please call them at 204-726-6001.
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 by 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 two years. This means that increases or decreases in assessed values will reflect two years of change.
Your municipal tax money helps pay for the following services:
Your School tax money goes directly to the Minister of Education and/or the local School Board for education services.
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:
T.I.P. application forms and information are available at the Finance Department at City Hall (ground floor), or on the website here. No prepayment discounts or late payment penalties apply when the Tax Installment Plan is used.
If you wish to make any changes to your banking information or cancel the program, please submit the following form http://onlineservices.brandon.ca/updateinfo.aspx. Please note that we require a minimum of two weeks in advance of the payment date for changes to be made.
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 your 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.
The City offers a discount for early payment of taxes, starting in January. Payments are based on the previous year's taxes. To be eligible, 2019 taxes must be paid in full. Discounts do not apply to the Tax Installment Plan.
The City of Brandon will be accepting the prepayment of 2020 Property Taxes, based on the billing for 2019. A discount on the monies received will be given as follows:
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.
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 two years when a General Reassessment occurs, or at any other time such as:
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 by mid-May. The Assessment Notice and the Tax notice are sent out separately. However, your assessment values are shown on your tax bill.
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 or (204)729-2592.
Owners are responsible for payment of the taxes whether or not a bill was received.
City of Brandon - 410 9th Street - Brandon MB - R7A 6A2 - Phone: 204. 729. 2186