The following is an example of a tax bill for a property located in the City of Brandon:

pdf Understanding Your Tax Bill (1.38 MB)

2023 Tax Bill

1. Roll Number - Property identification number

2. Mailing Address - Includes the mailing address and registered owner(s) name as per Manitoba Land Titles Office at the time the bill was generated

3. Real Property Information - Includes the legal description of the property, frontage area and number of dwelling units

4. Civic Address - Municipal address

5. Mortgage Company - Mortgage company (if applicable)

6. Title or Deed - Certificate of Title number registered with Manitoba Land Titles Office

7. Tax Status - Property liability type, example: taxable, grant-in-lieu, exempt, school tax exempt

8. Assessment - Property value as determined by the Province of Manitoba

9. Class - Type of property, this determines the portion percentage used for calculating property taxes. A property can have more than one class. Example: residential, other, personal property

10. Portion % - Percentage of the property assessment that is subject to taxation as determined by property class

11. Portioned Assessment - Taxable assessment, determined by multiplying the portion % by the total assessed value

12. General Municipal - Calculation of general municipal taxes. Municipal Tax Levy = Portioned Assessment x Municipal Mill Rate / 1,000

13. Local Improvement Debt Servicing - Debt servicing charges levied to properties within the defined local improvement district

14. Encroachments - A fee relating to an agreement made between the property owner and the City of Brandon when a property’s structure encroaches City land

15. Net Municipal Taxes - Sum of municipal taxes, local improvement debt servicing, and encroachments

16. Brandon School Division - Calculation of school taxes, this rate is established by the Brandon School Division. Brandon School Division Tax Levy = Portioned Assessment x School Division Mill Rate / 1,000

17. Manitoba Education Property Tax Credit Advance - A credit from Province of Manitoba to help cover the school taxes

18. Net School Division Levy - Sum of the school taxes and the Manitoba Education Property Tax Credit, the City remits these funds to the Brandon School Division

19. Provincial Education Support Levy - Calculation of Provincial Education Support Levy taxes, this rate is established by the Province of Manitoba. Commercial and personal property are subject to this levy. Provincial Education Support Levy = Portioned Assessment x Provincial Education Support Levy Mill Rate / 1,000

20. Net Provincial Education Support Levy - Sum of the Provincial Education Support Levy, the City remits these funds to the Province of Manitoba

21. Net School Taxes - Sum of net school division levy and the Provincial Education Support Levy

22. Current Taxes - Sum of current year net municipal taxes, net school division levy and Provincial Education Support Levy

23. Other Charges/Credits - Current year credits on the account, displayed as negative values from TIP payments, property tax prepayments, or tax credits.

Current year debits on the account, displayed as positive values from adjustments or charges such as utility add to tax

24. Arrears and Penalties - Remaining balance from prior years. The oldest year displayed will be subject to tax sale in the following year

25. Balance Owing - Sum of the current taxes, arrears and credits. This amount is as at the date indicated, any subsequent penalties or transactions are not reflected

DO NOT PAY will be displayed when enrolled in the Tax Installment Payment Plan

26. Due Date - Date when the balance owing is due, funds must be received by the City of Brandon by 5:00 P.M.

27. Calculation Box - Summarized calculation of the taxes

28. Important Messages - Messages to the property owner, please ensure you review this section

29. Tax Installment Payment Plan - Recalculated payments effective June 15th for those enrolled in the plan.

For more information on TIP, please visit: https://www.brandon.ca/property-taxes-assessments/tax-installment-plan

30. Recalculated T.I.P. - Recalculated payments = Current Taxes – January to June payments / 6 (rounded up to nearest dollar)

31. Remittance Stub - Portion of the bill that is returned with payment

Mortgage company (if applicable)

Certificate of Title number registered with Manitoba Land Titles Office