In simple terms, the Assessment and Taxation Department estimates the market value of city properties – both residential and business – for the purpose of distributing taxes fairly among citizens. The City Assessor has statutory responsibilities to follow provincial legislation and is guided by both the Municipal Assessment Act and City of Winnipeg Charter. Administratively, the Assessment and Taxation Department reports through the Chief Financial Officer to the Chief Administrative Officer and politically to the Standing Committee on Fiscal Issues. Assessment and Taxation Department
457 Main Street
Winnipeg, Manitoba R3B 1B5
http://www.winnipegassessment.com Assessment Notices and Tax Bills are two separate and distinct items. An Assessment Notice is only issued in a general assessment year or if there is a change in the details on a prior notice (for example: name, description, address, changes to property value, etc.). You will receive your Assessment Notice first, and it is your responsibility to ensure that it reflects market value. If you agree with your assessment, you can simply wait for your tax bill to follow. If you have concerns about your assessment, you should act promptly to have your concerns addressed. Assessment is estimating the value of property for taxation purposes. It provides the basis for taxation in the City, which helps pay for community services, such as policing, fire fighting, garbage collection, and snow removal.
A General Assessment is re-assessment of all properties at the same time. Since 1990, the Government of Manitoba has required all jurisdictions in Manitoba to reassess property every four years. Property values change. Conducting regular re-assessments helps to ensure that your property assessment reflects more recent market values. If your property has increased or decreased in value since the last general assessment, its value is adjusted to reflect the increase or decrease at a general assessment.
Current provincial legislation requires that a General Assessment, also known as a Reassessment, be performed every four years. However, effective January 1, 2009 the Municipal Assessment Act will be revised and General Assessments will be conducted every two years. The first two year General Assessment will be conducted in 2010 followed by 2012.
Currently, The Municipal Assessment Act defines reference year as the year immediately following the last General Assessment. The reference year is also the specific year used to determine market values. Along with the change in General Assessment cycle from four to two years, the reference year has been changed to a reference date of April 1 two years prior to the General Assessment year.

For example, an April 1, 2008 reference date will be used for the 2010 General Assessment. Conducting regular assessments helps to ensure that your property assessment reflects more recent market values. If your property has increased or decreased in value since the last General Assessment, your assessment should be adjusted as well. A market value system means property assessments are based on potential selling prices at a specific point in time – such as the reference year or date. The Municipal Assessment Act defines market value as the most probable selling price of your property had it been sold by a willing seller to a willing buyer -- or in other words, under normal market conditions.

When determining the market value of your residential property, valuation staff consider many of the same things a purchaser would, including size, layout, age, location, quality and condition of buildings, and available services in the area. To estimate market value in a consistent and fair manner, valuation staff use a direct sales comparison approach. This approach is widely accepted as the best way to estimate market value for residential properties because of the large number of sales that are considered in the process. Valuation staff look at homes that have sold and compare property characteristics to determine which ones influence value – and how important they are – in determining the sale price. This information is then used as a basis for market value assessment. Provincial legislation requires that Assessment Rolls be finalized before December 31st of the year prior to the year assessments apply. Leading up to a General Assessment, you will receive an assessment preview notice up to eight months before the re-assessment roll is finalized and a final notice about three months after the re-assessment roll has been finalized. For the past several years, the assessment roll has been produced in the late spring or early summer of the year prior to the year assessments apply. In all instances, a notice is placed in both major local newspapers to inform taxpayers of the roll and of the appeal deadlines.

The following are proposed mailing months for specific General Assessment years:

General Assessment Year	Notices Mailed
2010	June 2009
2012	July 2011
2014	July 2013
2016	July 2015
2018	July 2017
2020	July 2019

Property assessment information is provided on our website for homeowners to review their assessment and confirm that it reflects market value in comparison to similar homes in the neighbourhood. You can compare your assessment with your neighbour’s based on property attributes, such as location, size and style of home, lot size and the existence of a garage. If the homes are indeed similar, the assessment should be similar. If after comparing your assessment to similar homes, you believe it is not accurate, contact us. You will be able to have a valuation staff member speak to you about how to address the inaccuracy. At the Assessment and Taxation Department front office at 457 Main Street, and at the Tax Office at 510 Main Street. In order to see the book you need to visit the Department.
Property value increases during General Assessment do not necessarily mean increases in property taxes. A General Assessment is not a revenue-generating process – it is simply a mechanism that determines up to date market values to ensure the tax burden is shared fairly. Remember that the percentage change in your assessed value in a general assessment year does not result in an equivalent change in your property taxes. The total amount of taxes collected by the City of Winnipeg depends on the civic budget – not the total value of assessment.
The Municipal Assessment Act by way of regulation sets out prescribed classes of property. These classes of property are based on type, use, size and ownership of land or buildings, or any one or more of them. There are ten classifications in total, and in accordance with The Municipal Assessment Act, the assessor determines which classification applies to your property.

	Residential 1
	Residential 2
	Residential 3
	Farm Property
	Pipeline Property
	Railway Property
	Institutional Property
	Designated Higher Education Property
	Designated Recreational Property
	Other (Commercial) Property

Each class is assigned a percentage; the percentages of assessed value that apply to each class of property determine its portioned value. This portioned value is what is used for taxation purposes. Portioned value arises from the fact that not all of your property assessment is taxable. The City taxes only a portion of your total assessed market value, as set out by the Government of Manitoba in The Municipal Assessment Act regulations. Since 2001, Residential 1 (e.g., single family properties) property types pay taxes on 45 percent of their market value assessment.
Yes, the Department holds a Preview Program to discuss assessment value changes with the public. Preview valuation letters are mailed to all property owners. Open House meetings are held for residential property owners to meet with valuation staff to discuss any valuation concerns. Residential Open House schedules are advertised in major and local papers throughout the city. 2010 General Assessment notices are expected to be mailed in June 2009.
In order to request a change in your mailing address, you have two options:

1) Write a letter requesting mailing address change to Assessment and Taxation Department, 457 Main Street, Winnipeg, MB. R3B 1B5.
Indicate your current mailing address and your new mailing address.

2) Call 311 or toll free 1-877-311-4974 with the information. Note: Changes are only accepted from (verified) registered owners. In order to change the actual registered owner name on the title of a property this must be done through the Winnipeg Land Titles Office (WLTO). For example this would include a change in name due to a change in martial status or a name spelled incorrectly. Please note that the Assessment and Taxation Department can make these types of changes on the mailing address information only for any notices that the department produces, however, if the department makes these changes they will not be reflected at WLTO, and the name that is register at WLTO will still appear as the registered owner.

Winnipeg Land Titles Office is located at:
276 Portage Avenue
Winnipeg, MB R3C 0B6
Phone #: (204) 945-2042 Simply download the Non-Profit Exemption Form from the Requests for Information page of our website.

Once you fill out the form, please mail or drop it off to:
Assessment and Taxation Department,
457 Main Street, Winnipeg, Manitoba, R3B 1B5.
Alternatively, you can send it by fax to: 204.986.6105 Sales questionnaires are forms sent out yearly to all sold non-residential properties. These questionnaires are used to capture a snapshot of the property characteristics and circumstances at the time of sale. This information is used to develop income valuation models and capitalization rates.

Simply download the Sales Verification Form from the Requests for Information page of our website.

Once you fill out the form, please mail, or drop it off to:
Assessment and Taxation Department,
457 Main Street, Winnipeg, MB. R3B 1B5.
Alternatively, you can send it by fax to: 204.986.6105. Use the Automated Assessment Estimator to see how some improvements to your home may change its market value. This tool is intended to assist you in estimating the potential change in market based assessed value resulting from various home improvement projects. It provides an estimate only; the specific circumstances of your home will affect the actual assessed value. The inspection request may be for an outstanding inquiry, building permit, upcoming appeal or physical review of property characteristics. The more accurate and complete our property records are, the more accurate the assessed values. This in turn will lead to a fair assessment and fewer adjustments through the assessment preview and appeal processes.
You will automatically receive a new assessment notice for the following:

1) Ownership changes (These are initiated through Land Titles):

• New owner(s)
• Change in title (any change in name or title holders)

2) Building Alteration/Demolition Permit resulting in a change to your assessed value, classification or liability:

• Additions to property (garage, deck, air conditioning, basement finish, etc.)
• Renovations/alterations
• Demolitions
• Conversion from multi family to single family or single family to multi family

3) Inquiry resulting in a change to your assessed value, classification or liability: Assessor has visited the property for:

• Structural problems
• To correct property features
• Neighbourhood review

4) Recent Appeal resulting in a change to your assessed value, classification or liability:

• Board of Revision
• Municipal Board

No, your 2009 taxes will be based on your current assessment. Your previous market value on your property was last set in 2003. The proposed market value for 2010 is based on sales in your neighbourhood as at April 1, 2008. Our research and sales show that for your type of home, this would be the market value if you sold your home on April 1, 2008.

If you would like to compare your property value with other properties within your neighbourhood, please click here to access My Properties.
Please contact 311 or toll free 1-877-311-4974 if this is not your notice. If you would like to change your name on the mailing address information or correct a mailing address that is wrong for any notices that the Assessment and Taxation Department sends please forward the information to the department. However, please note the actual registered owner name will not change until the title to this property is changed at the Winnipeg Land Titles Office (WLTO).

Winnipeg Land Titles Office is located at:
276 Portage Avenue
Winnipeg, MB R3C 0B6
Phone #: (204) 945-2042 If you continue to have problems using your password or acquiring access to My Properties, please contact 311 or toll free 1-877-311-4974 Any impact on your 2010 tax bill will not be determined until the 2010 budget has been established. The City’s budget process is open to the public, and you may wish to participate in the process by attending a meeting and sharing your concerns. Please click here to access the My Properties link. Yes, you can have an assessment notice printed at the tax counter at City Hall, but you cannot have it printed from the public terminals.
May 3, 2010 for mailers sent out April 9, 2010. If you cannot return the mailer by May 3, 2010, inform the Assessment and Taxation Department in writing and include the Property Parcel ID number or Roll number and the address. The Department will be recording requests and responding on a case by case basis. Yes you can mail OR you can fill in the mailer on-line by visiting our web site at www.winnipegassessment.com under "Self Service" webpage, click on "My Properties" and enter our secured web site by using your private user ID. Call 311 to complete a service request requesting the information. Income and Expense Questionnaires are forms used by property owners to submit income and expense data on various commercial properties to the Assessment and Taxation Department. These forms are sent to property owners annually.

Once you fill out the form, please mail, fax or drop it off to:
Assessment and Taxation Department,
457 Main Street, Winnipeg, Manitobna R3B 1B6.
Alternatively you can send it by fax to: 204.986.6105.
Yes, it matters. The income and expense data is used to develop models for valuation of various commercial properties. If you do not submit this data, the department will have limited information to work with in establishing commercial property values.

Although a property owner can appeal yearly, valuation staff will request that the appeal board apply penalties for noncompliance. These penalties are set out in the Municipal Assessment Act and are outlined on the form itself.
Simply visit the Property Search function and search for your property using your address. The search results will show the roll number.

In addition, your most recent Assessment Notice or Property Tax Bill will include the roll number of your property. The size of your house is calculated based on the dimensions of the building. Exterior measurement of your home and/or plans provided by the builder are used to calculate the size of your house. The size of your lot is determined from registered plans of your subdivision and the Land Titles Office. Assessments for vacant land follow the same approach as properties with houses. A direct sales comparison of vacant land that has sold is used to estimate assessments for vacant property.
A mill rate is a tax rate expressed as mills per dollar. A mill is one-thousandth of one dollar or one-tenth of one cent. The mill rate is determined by taking the total amount of money that the city needs to collect through property taxes as a fraction of the total portioned assessed value of all properties.

For example, if the City needed to collect $53,000,000 and the total portioned assessed value of all properties in the city was $1,785,000,000, it would produce a mill rate of 0.02969 or 29.69.
53,000,000 ÷ 1,785,000,000 = .02969 (also known as 29.69 mills) For residential properties, municipal taxes are calculated by multiplying the assessed value of your home by the portioning rate (45 percent) to arrive at a value to which the mill rate is applied. Here are examples based on homes with assessed values of $75,000, $100,000, $150,000, and $200,000.

Assessed Value	$75,000	$100,000	$150,000	$200,000
Portioning Factor	X 0.45	X 0.45	X 0.45	X 0.45
Taxable Value	$33,750	$45,000	$67,500	$90,000
Mill Rate	X .02969	X .02969	X .02969	X .02969
Municipal Taxes	$1,002.04	$1,336.05	$2,004.08	$2,672.10

Property assessment is merely a distribution mechanism. The value of a property as a fraction of the total assessed value of all property in the city determines its share of the tax burden. This tax is calculated in the same way as property tax, but each school division's mill rate is determined by its budgetary requirements.
The portioning rate is the percentage of the assessed value of your property to which taxation is applied. The Province of Manitoba sets this rate. Currently, the portioning rate for residential properties and condominiums is set at 45 percent.
The Annual Rental Value, or ARV, reflects the typical market rents for commercial space similar to your premise in the reference year or at the reference date. Keep in mind it is not necessarily the rent you paid, but it is representative of the market rents. The ARV is equal to the net rent per square foot as determined by the market, plus comfortable costs to occupy, multiplied by the area or square footage of the premises leased or occupied. The primary source of rents for the reference year or date is the questionnaires mailed to property owners. In addition, rent information published in various reports is considered. The comfortable costs to occupy consist of utility costs including lighting, heat, water and common area charges where applicable. They are determined through a review of actual expenses reported by property owners as well as a review of the public utilities reports. If you own your own premises, you will still be assessed for business assessment. The estimated Annual Rental Value (ARV) would be based on the market. In other words, what the market would command for rent if your building was available for lease in the reference year or reference date. Under Section 319(1) of the City of Winnipeg Charter “Where the occupier of premises sublets all or part of it, an assessor may issue the assessment for the premises, or the part, to the occupier and the subtenant, or either of them.” Therefore, if you are a subtenant, it’s possible that you may receive a Business Assessment Notice. In order for the Assessment and Taxation Department to process a taxable party change or any other change, the busines will have to notify the department in writing with all pertinent information. This includes roll number, premise address, business name, taxable party name, and the date of the change along with what information that needs to be updated. To search and compare other business premises please use the Business Assessment Search.
For example, if you are a tenant in a shopping centre and you occupy 2000 square feet in the mall, you would look at other similar retail outlets in the same mall as a comparison to see if your annual rental value is similar to what other tenants are assessed at. Remember, in accordance with the City of Winnipeg Charter, the true test is whether or not your total Annual Rental Value is in general at market and is similar in so far as possible to what other premises have been assessed taking into account size, suitability and advantage of location. You will automatically receive a new assessment notice for the following:

1) Ownership Changes (These are initiated through Land Titles.):

• New owner(s)
• Change in title (any change in name or title holders)

2) Building Alteration/Demolition Permit resulting in a change to your assessed value, classification or liability:

• Renovations/alterations

3) Inquiry resulting in a change to your assessed value, classification or liability:

• To correct property features
• Neighbourhood review

4) Recent Appeal resulting in a change to your assessed value, classification or liability:

• Board of Revision
• Municipal Board

Simply download the Non-Profit Exemption Form from the Requests for Information page of our website.

Once you fill out the form, please mail or drop it off to:
Assessment and Taxation Department,
457 Main Street,
Winnipeg, Manitoba, R3B 1B5
Alternatively, you can send it by fax to: 204.986.6105.
If you are concerned about your Assessment, first contact us – the Assessment and Taxation Department. If a solution cannot be reached, you may have the right to appeal your property assessment or your Annual Rental Value. Appeals must be directed to:

Board of Revision
Unit 1 - 756 Pembina Hightway
Winnipeg, Manitoba
R3M 2M7

If you miss the appeal deadline, in any given year, you must wait until the next year to file and appeal. A public notice appears in both daily newspapers to remind property owners of this important deadline. For an Assessment Appeal application form or for more information on the appeals process, contact the Board of Revision.

The City of Winnipeg tax year is the calendar year and is from January 1st to December 31st. Yes, if you are listed as an executor the information will be provided to you. If you are not listed as an executor, you will need to forward legal documentation (i.e. death certificate indicating executor or the last will & testament) along with your name and daytime phone number via mail, email, or in person to:

The City of Winnipeg,
Assessment and Taxation Department,
510 Main Street, Winnipeg, MB, R3B 3M2
Email: 311@winnipeg.ca

Once this information is received a customer service representative will contact the customer directly and provide the required property information.
Yes, you will need to provide a copy of the Power of Attorney legal documentation along with your name and daytime phone number via mail, email, or in person to:

The City of Winnipeg,
Assessment and Taxation Department,
510 Main Street, Winnipeg, MB, R3B 3M2
Email: 311@winnipeg.ca

Once this information is received a customer service representative will contact the customer directly and provide the required property information.
Yes, in order to receive this information you will need to provide the Assessment and Taxation Department with the Annual Return of Information issued by the Province of Manitoba. Forward this information along with your name and daytime phone number via mail, email, or in person to:

The City of Winnipeg,
Assessment and Taxation Department,
510 Main Street, Winnipeg, MB, R3B 3M2
Email: 311@winnipeg.ca

Once this information is received a customer service representative will contact the customer directly and provide the required property information.
Yes, there are two options:
1) obtain a duplicate copy at City Hall, Assessment and Taxation Counter, 510 Main Street, Main floor, by showing identification as you must be the registered owner and a copy will be immediately printed for you

OR

2) send a self-addressed, stamped envelope with a written request for a copy to:
The City of Winnipeg,
Assessment and Taxation Department,
510 Main Street, Winnipeg, MB, R3B 3M2
and one will be mailed to you.

*Please note that a copy of the current year tax bill will provided free of charge until one year past the original mailing date. For copies of previous years tax bills there will be a fee for this service, please refer to the Fee and Services Schedule at the following link: http://winnipegassessment.com/AsmtTax/English/SelfService/ServiceFees.stm
No, the Assessment and Taxation Department does not provide official receipts. Your method of payment is your receipt. However, you may obtain a Statement of Account which will show taxes paid as of December 31st of the tax year. Please refer to the Fees and Services Schedule at the following link under the item Tax Status Search: http://winnipegassessment.com/AsmtTax/English/SelfService/ServiceFees.stm

In order to request a Statement of Account you can visit the Assessment and Taxation customer service counter with the appropriate fee at:

Assessment and Taxation Department
510 Main Street, Winnipeg, MB, R3B 3M2

OR

Send a written request for a copy with the appropriate fee to:
The City of Winnipeg
Assessment and Taxation Department
510 Main Street, Winnipeg, MB, R3B 3M2 and one will be mailed to you.
Yes, there are two options:
1) obtain a duplicate copy at City Hall, Assessment and Taxation Counter, 510 Main Street, Main floor, by showing identification as you must be the registered owner and a copy will be immediately printed for you

OR

2) send a self-addressed, stamped envelope with a written request for a copy to:
The City of Winnipeg,
Assessment and Taxation Department,
510 Main Street, Winnipeg, MB, R3B 3M2
and one will be mailed to you.

*Please note that a copy of the current year tax bill will provided free of charge until one year past the original mailing date. For copies of previous years tax bills there will be a fee for this service, please refer to the Fee and Services Schedule at the following link: http://winnipegassessment.com/AsmtTax/English/SelfService/ServiceFees.stm The City has public access terminals available at the following two city offices:

Assessment and Taxation Department,
510 Main Street, Winnipeg,
or
Assessment and Taxation Counter,
457 Main Street
Both locations: Between 8:30 and 4:30 pm - Monday to Friday
These terminals provide duplicate copies of the original assessment notices and tax bills for viewing purposes. Yes, The City has public access terminals available at the following two city offices:

Assessment and Taxation Department,
510 Main Street, Winnipeg,
or
Assessment and Taxation Counter,
457 Main Street
Both locations: Between 8:30 and 4:30 pm - Monday to Friday
These terminals provide duplicate copies of the original assessment notices and tax bills for viewing purposes. Yes, The City has public access terminals available at the following two city offices:

Assessment and Taxation Department,
510 Main Street, Winnipeg,
or
Assessment and Taxation Counter,
457 Main Street , Winnipeg
Both locations: Between 8:30 and 4:30 pm - Monday to Friday
These terminals provide duplicate copies of the original assessment notices and tax bills for viewing purposes. If you bought or sold your home in the year for which you are preparing your annual income taxes, you should contact the Canada Revenue Agency for the property tax reporting rules or the Province of Manitoba’s Tax Assistance Office for information concerning the Education Property Tax Credit. The Statement of Adjustment prepared by your lawyer should include the tax payments/credits you are entitled to receive from the purchaser as a result of the sale. The Assessment and Taxation Department is not a party to the private negotiations and transactions between purchaser and vendor in the sale of property.
The Small Business Tax Credit program has been established by City Council as a way to encourage small business development. Under the SBTC program, businesses with a business assessment (or Annual Rental Value) of $19,260 or less in 2010 will receive an offsetting credit equal to their full business taxes for 2010.
Those businesses with a business assessment of $19,260 or less will be eligible for the SBTC program. The 2010 business tax rate has been set at 6.39%, therefore, qualifying businesses may be eligible to receive a SBTC of up to $1,230.
It is estimated that the SBTC program will cost the City $3.1 million in 2010. However, it should be noted that this cost will be offset by: (i) $2.5 million available for the SBTC in 2009, and; (ii) reinvesting a projected $.6 million increase business tax revenue in 2010 into the SBTC program. It is estimated that 4,380 businesses (or 36% of all business tax accounts) will receive an offsetting SBTC thereby reducing their 2010 business taxes to zero. No. Even if a business is eligible to receive the SBTC, if that business is located within the boundary of a Business Improvement Zone, the business will still be required to pay the tax associated with the Business Improvement Zone. No, there is no application required for the SBTC. Since the SBTC will be based on the business assessment, the SBTC will be applied automatically once the eligibility criteria is met. If your business qualifies for the SBTC, the credit will be automatically added to the 2010 Annual Statement and Demand for Business Taxes that is scheduled to be mailed on April 22, 2010. Also, the SBTC will be applied/adjusted throughout the year to reflect ongoing changes in business assessments. The SBTC is not an “open-ended” program. Therefore, a business assessment threshold was required to ensure the SBTC did not exceed the $3.1 million available to fund the program in 2010. It depends on the final outcome of the appeal. If an appeal increases your business assessment over the $19,260 threshold, you would become ineligible for the Credit. Conversely, if an appeal decreases your business assessment under the $19,260 threshold, you would become eligible for the Credit. Any changes to business assessments throughout the year will be reflected in adjustments to the Credit, as required. Again, this depends on the final outcome of the physical change to your business premise. If increased space results in your business assessment increasing over the $19,260 threshold, you would become ineligible for the Credit. Conversely, if decreased space results in your business assessment decreasing below the $19,260 threshold, you would become eligible for the Credit. Any changes to business assessments throughout the year will be reflected in adjustments to the Credit, as required. Yes. If your business is in operation at anytime in 2010 and your business assessment is $19,260 or less, you will be eligible for the SBTC. However, it should be noted that the SBTC will be prorated to reflect part-year business occupancies. As long as your business assessment is $19,260 or less, your business would still be eligible for the SBTC even if you moved locations. No. If you have not already filed an appeal of your 2010 business assessment it is too late as the appeal deadline was December 4, 2009. Your business would have received the SBTC last year as your ARV was less than the threshold as approved by Council. For 2010, the ARV threshold is 19,260, therefore if you did not receive the credit your ARV is larger than 19,260. No. We will automatically set your business up on TIPP, with the first TIPP payment being withdrawn on June 1st. Please see the important message on your Business Tax bill for the payment amount.