Property assessment and appeals in Manitoba

Two assessors share the province. Property Assessment Services, part of Manitoba Municipal and Northern Relations, "is responsible for the assessment of all real and personal property in the province, excluding property in the City of Winnipeg, delivered through 10 District Offices." The City of Winnipeg assesses property in Winnipeg.

Under The Municipal Assessment Act, an assessor must "assess property at value" (s. 17(1)). Value is "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" (s. 1). The Province says assessors use the cost, sales comparison and income approaches, depending on the property.

General assessments happen in the years set by M.R. 78/2009. The 2025 general assessment, with a reference date of April 1, 2023, applies to the 2025 and 2026 tax years. Winnipeg's 2026 taxation document says "2026 Assessments reflect April 1, 2023 market values from the 2025 General Assessment." The 2027 general assessment uses April 1, 2025. In the years between, the assessor can amend the roll for changes such as new or altered improvements, damage, subdivision or rezoning (s. 13(1)).

Each property is also placed in one or more of 10 classes, and only a portion of its value is taxed. Residential property is taxed on 45% of market value and farm property on 26% (M.R. 184/98, s. 19.1). Council then applies mill rates to that portioned value (see property tax in Manitoba). An assessment is presumed correct when it "bears a fair and just relation" to the assessed values of other property (s. 18).

After a general assessment, "an assessor must send notice of the assessment by mail or electronic communication, in the prescribed form, to the person in whose name the subject property is assessed" (MAA s. 9(6)). Where it applies, the notice must indicate the portion of the assessed value that relates to conservation land (s. 9(7)); the Province says this is shown as a percentage under the heading CL%. The assessor delivers each year's roll to the municipality on or before December 31 of the year before (s. 9(3)).

For the 2027 reassessment, the Province says "Mailing of reassessment notices will begin in the spring of 2026 and continue until early summer of 2026." Owners outside Winnipeg can sign up for MyPropertyMB "to receive email alerts when new assessment notices are available." Winnipeg delivered its 2027 roll on June 4, 2026. It says "2027 is a general assessment year and every property will receive a Property Assessment Notice." The Province's appeal fact sheet notes that the Board of Revision hearing date is shown on the assessment notice.

An assessment notice is not a tax bill. Winnipeg mailed its 2026 property tax bills on May 7, 2026, with payment due on or before June 30, 2026.

Outside Winnipeg, the Province's Property Search shows assessments and basic characteristics for every property. A civic address, roll number, certificate of title or legal description is needed to find a property. Owners can see more detail, including the value of each building, by using the client number and roll number printed on their last assessment notice. The Province also posts sales for comparison: for the 2027 roll, sales from April 2, 2023 to April 1, 2025. The Province suggests contacting an assessor if, after comparing similar properties, an owner thinks the assessment is not accurate and fair. Its Property Assessment Services line is 204-945-0119 (toll free 1-866-801-2888).

In Winnipeg, assessment and tax details are on the City's Assessment and Taxation site, and assessment staff take questions through 311.

Manitoba has no automatic provincial phase-in or cap on assessment changes; the Province's assessment pages describe none. What the Act allows instead is a local limit on the tax effect (MAA s. 68, headed "Phase-in of tax increase or decrease"). Under MAA s. 68, a council that finds a general assessment has caused an increase or decrease in taxation that is "unreasonable in the circumstances" may, by by-law, "limit the amount of the increase or decrease" for one or more years up to the year before the next general assessment. Separately, the portioned-value system means only a share of market value is taxed: 45% for residential, 26% for farm, 65% for institutional and other property, 50% for pipelines, 25% for railways and 10% for the class the regulation lists as Golf Course (M.R. 184/98, s. 19.1). Winnipeg's 2026 taxation document says "The property class known as Golf Course has been changed to Designated Recreational Property."