Tax Credit Programs
Manitoba Education Property Tax Credit (EPTC)
The Education Property Tax Credit (EPTC) is a Provincial Tax Credit for homeowners provided to offset the occupancy costs of property tax for homeowners - payable in Manitoba.
The Education Property Tax Credit Advance is where the EPTC is applied directly to the municipal property tax statement for homeowners.
Education Property Tax rebate
Property owners in Manitoba will see a continuation in the reduction of a portion of their education property taxes in the form of an Education Property Tax Rebate. The rebate is calculated based on the following rules:
- Owners of residential and farm properties will receive a 50% rebate of the school division special levy payable in 2023. Please note that the municipal property tax bill will not be reduced to reflect this reduction. The Province of Manitoba will be issuing a rebate cheque directly to the property owner.
- Other property owners (such as commercial, industrial, institutional, railways, pipelines and designated recreational) will receive a 10% rebate of their education property taxes payable in 2023. Please note that the municipal property tax bill will not be reduced to reflect this reduction. The Province of Manitoba will be issuing a rebate cheque directly to the property owner.
- The Manitoba Education Property Tax Credit Advance will be reduced by 20%, or $87.50, in 2023. This change will appear on the 2023 municipal property tax bill.
Sample School Tax Calculation Comparison for Residential Property:
| 2022 | 2023 | Change | |
|---|---|---|---|
| School Division Taxes | $1,700.00 | $1,700.00 | $0.00 |
| Manitoba Education Property Tax Credit | ($437.50) | ($350.00) | $87.50 |
| Net School Division Levy | $1,262.50 | $1,350.00 | $87.50 |
The Rebate will be based on the school division special levy before the Manitoba Education Property Tax Credit (EPTC) Advance on the 2023 Property Tax notice. Here is an example:
Other property owners will see the 10% Education Property Tax Rebate calculated on the total of the school division special levy and the education support levy.
How/When will I Receive My Rebate?
The Province of Manitoba has advised that they will be mailing cheques to property owners for the Education Property Tax Rebate in the month that municipal property taxes are due. That will be June 2023 for residents of Winnipeg.
Questions related to the Education Property Tax Rebate should be directed to the Province of Manitoba:
- Visit manitoba.ca/edupropertytax
- call Manitoba Government Inquiry at 1-866-626-4862
EPTC Advance and EPTC Self-Declaration
The Education Property Tax Credit Advance can only be claimed on a homeowner’s principal residence, which may include more than one property in a year. For example, when a homeowner sells a principal residence and purchases another principal residence and each property received an Education Property Tax Credit Advance, that does not mean that the homeowner received more than the basic Education Property Tax Credit allowed of up to $350.00.
In order to qualify for the EPTC Advance on your taxes:
- The property must be your principal residence
- The property must be assessed as a single residential dwelling
- The homeowner cannot be receiving the credit on another home elsewhere in the Province
If you rent an apartment then you may be entitled to the tax credit, however you will need to claim the tax credit on your income tax return.
If you have not received the EPTC on your current year’s property tax bill, you will need to claim the tax credit for the current year on your income tax return.
In order to apply to have the credit added to your next year’s property tax bill you will need to fill out a Self-Declaration form online or in writing and return the completed form to the Assessment and Taxation Department by March 15.
To advise the Assessment and Taxation Department that you should not receive the EPTC, please complete the Self-Declaration form, indicating this in the “Declaration” section of the form.
Education Property Tax Credit self-declarationSubmit the completed Self-Declaration form in writing to the Assessment and Taxation Department by:
| Assessment and Taxation Department 510 Main St. Winnipeg, MB R3B 3M2 |
|
| In-person drop off | 311 Counter Main Floor, 510 Main St. (Susan A. Thompson Building) |
| 311@winnipeg.ca | |
| Fax | 204-986-6732 |
Sewer and Water Credit
Under the Unserviced Residential Premises Tax Credit Program, properties that receive neither water nor sewer services from the City and meet other established eligibility criteria may receive an annual tax credit of up to $250.00.
The annual credit is applied to realty taxes with respect to property which meets all of the following requirements on January 1st of the taxation year:
- the property or a portion of the property must be classified as Residential 1 (Single Family Dwelling);
- the property must contain a building which is occupied in whole or in part by one or more of the registered ownersof the property, as the registered owner's home and principal residence;
- the property must be neither:
- connected to either a water and/or a sewer utility of the City; nor
- fronting a street in which either watermains and/or a sewer of the city have been placed.
If you believe your property is eligible for this credit, please contact our Customer Service Contact Centre at 311 or toll free 1-877-311-4974.
Search City's By-Laws - By-Law Searches. Search for: Unserviced Residential Premises Tax Credit By-Law No. 7075/97
Farmland School Tax Rebate
If you own farmland in Manitoba, you may be eligible for a rebate on the farmland portion of your school taxes. This tax rebate program is offered/funded by the Province of Manitoba. This is a link to the Provincial Tax Assistance Office and provides additional information concerning the Farmland School Tax Rebate.
Other Incentive Programs
The Planning, Property and Development Department offers a range of financial assistance and incentive programs for the development/renovation of heritage buildings. The following provides a link to information concerning these various programs: incentive programs