Property tax in Manitoba

Rates are mills (dollars per $1,000 of portioned value): in Winnipeg in 2026, a home in the Winnipeg School Division assessed at $371,100 has a portioned value of $166,995 (45%), and at the combined residential rate of 29.366 mills owes $4,903.98 in municipal and school tax before the Homeowners Affordability Tax Credit and any frontage levy.

School taxes in Manitoba have two parts.

School division special levy. Each school division raises part of its budget from property in the division, so rates differ by division. The Province's 2026/2027 funding booklet says the 2026 Special Levy combines the spring term of the 2025/2026 special requirement and the fall term of 2026/2027. It also says "A minimum of 40% of the 2026/2027 Special Requirement must be raised by the 2026 Special Levy." In Winnipeg, the 2026 special levy rates range from 11.851 mills (Pembina Trails) to 16.158 mills (Seven Oaks); the Winnipeg School Division's rate is 15.994 mills.

Education Support Levy (ESL). This provincial levy applies to non-residential property: Winnipeg's 2026 taxation summary says farm property "is exempt from the support levy" and "2006 saw the elimination of the Education Support Levy from residential properties." Winnipeg reports the 2026 ESL rate as 7.511 mills, "an increase of 1.5% from 2025". It applies to classes such as Other (commercial and industrial), Institutional, Pipeline and Railway property.

Credits. The Homeowners Affordability Tax Credit (HATC) replaced the Education Property Tax Credit in 2025. For 2026 it is "the lesser of $1,600 and the gross school taxes on your principal residence". For 2027 the maximum rises to $1,700, and for properties assessed over $1,000,000 the maximum is reduced by $3.40 per $1,000 above $1,000,000; properties assessed at $1,500,000 or more will no longer receive the credit. The School Tax Rebate now applies only to farm property, at 50% of gross school taxes. The Seniors' School Tax Rebate continues at "$235 minus 1.0% on family net annual income over $40,000" and is claimed on the income tax return.

The Municipal Act sets the framework for municipalities formed or continued under it. Each such municipality must prepare tax notices and mail them "No later than August 31 of each year" (s. 302 (1)). Its tax by-law sets the due date (s. 304 (1)(c)). A council may allow payment by instalments (s. 345). It may also allow a discount for prepayment, capped by regulation at 1% per month (M.R. 50/97, s. 5). Penalties on arrears are capped at 1.25% per month (s. 6). No penalty may be charged for the first 30 days after the tax notice is sent, or 90 days for supplementary taxes (s. 346 (4)). Due dates therefore vary from one municipality to the next.

Winnipeg. The City mailed 2026 property tax bills on May 7, 2026, and taxes were due on June 30, 2026. The City says "Future Property Tax due dates are usually the last working day of June." Unpaid property taxes "are subject to penalties at a rate of 2.5% per month", applied on the first of each month. Taxes must be paid by the due date even if the assessment is under appeal.

The HATC normally appears on the tax statement as an advance. To receive it there, the owner must have declared the principal residence with the municipality. Eligible owners who did not get the advance can claim it on their income tax return.

Portioning. Manitoba's main feature is the portioned value. Taxes are not charged on the full market value but on a percentage set by regulation for each class. Because the portion for "Other" (commercial and industrial) property is 65% and for residential property 45%, two properties of equal market value in different classes have different taxable values even before different mill rates apply. Under the regulation, a building used for transient accommodation is excluded from Residential 1, and the Province's assessment FAQ says such property falls in the Other class and that "Any rental period of 90 days or less is considered transient." A home with no more than four rooms used for transient overnight rental can stay Residential (s. 3(f)). The FAQ adds that "The classification can be proportionally split based on use."

Two-year reassessment. General assessments follow the schedule in M.R. 78/2009: 2023 (reference date April 1, 2021), 2025 (April 1, 2023), 2027 (April 1, 2025), and every second year after that. A general assessment stays in effect until the next one, so the 2025 values applied to both 2025 and 2026 taxes.

School tax relief through the bill. Manitoba delivers its main homeowner relief, the HATC, as a credit against school taxes on the municipal tax statement rather than as a separate grant. School taxes made up 54% of the taxes Winnipeg collected in 2026, according to the City.