The Province of Manitoba through the Assessment Branch of the Department of Intergovernmental Affairs is responsible for property assessment in Manitoba. Assessment is the estimation of the property’s probable market value on the reference date. Property assessments for the year 2022 are based upon the April 1, 2020 reference date which means "what the value of the property would have been on April 1, 2020”. Property is now reassessed every two years. Given the impact of the Covid-19 pandemic the Province temporarily extended the current reassessment cycle by one year. The RM of Headingley uses the property assessment to calculate Education and Municipal Taxes.
The physical inspection of properties in Manitoba is an ongoing process. Property inspections are carried out when permits are issued for construction, demolition, or significant building alterations. Inspection of your property can also be done upon request.
Property assessments are "portioned” to determine the taxable assessment of a particular property. Residential properties in Manitoba are portioned at 45% of their current market value, farm properties at 26%, and commercial properties at 65%.
APPEALING YOUR ASSESSMENT
Property owners who disagree with the assessment of their property should contact the Municipal Assessment Branch of the Department of Intergovernmental Affairs to discuss their concerns with an assessor. Property owners may also compare their assessment with other properties of a similar nature. The Assessment Branch web site @ www.gov.mb.ca/assessment contains assessment information for all properties in Manitoba except the City of Winnipeg.
If the property owner and the assessor are unable to agree on the value of the assessment the property owner has the right to appeal the assessment to the Board of Revision. The Board of Revision is a quasi-judicial Board composed of members of the Council of the RM of Headingley. The Board sits annually, usually in the fall, to hear appeals. The date of the Board of Revision and the process for appeals is advertised at least 30 days prior to the sitting. Applications for appeals can be filed at anytime but must be filed with the RM of Headingley at least 15 days prior to the sitting of the Board.
The Board of Revision for the 2023 Assessment Roll will be held on September 20, 2022. The deadline for filing appeals is September 6, 2022.
FARM VALUE ASSESSMENT
Agricultural lands close to large urban centres are assessed at market value which is typically higher than agricultural land away from urban centres. Property owners can apply for "Farm Value Assessment” for lands of this nature. The land is then assessed on the basis of farm value. However, should the property owner change the use of the land to a use other than agriculture, they would be subject to a "tax payback” for up to five years. Tax payback is determined by calculating the difference between what the taxes would have been under normal assessment less the actual taxes charged.
Provincial Assessment Office, Portage la Prairie (204) 239-3320
Sandra Miller, Secretary, Board of Revision (204) 837-5766