After the Board of Revision: appealing to the Manitoba Municipal Board

The Board of Revision decision

In Winnipeg, decisions are made in camera once the day’s docket has been heard, and sent by certified mail within two weeks of the hearing. The order explains the next level of appeal.

The Board may change the assessment only on matters put at issue by the application or by an assessor’s notice (s. 54(2)). If you were absent and the application was dismissed without a hearing (s. 46(2)), the Municipal Board has no jurisdiction to hear the appeal.

Where to appeal, and how fast

It depends on the ground. For the amount of value or classification, the appeal goes to the Manitoba Municipal Board (s. 56(2)). For liability to taxation, it goes to the Court of King’s Bench (s. 56(1)).

The deadline is 21 days. The Act counts from the day the order is sent (s. 57(2)), Winnipeg says 21 days from mailing, and the Municipal Board’s page says 21 days from receipt. Do not take chances: file promptly, with a copy of the decision, your grounds of appeal and the fee.

The fee is $10 for each $100,000 of the value set by the Board, from $50 to $500, refunded if the appeal succeeds.

What changes before the Municipal Board

The hearing is “De Novo,” the Municipal Board explains: issues are limited to those raised at the Board of Revision, but “All evidence must be submitted as if for the first time.” The Municipal Board receives only the Board of Revision’s decision, not the evidence presented to it.

On value, the burden of proof is on the assessor, who presents first. It shifts to the owner if the owner refused a requested inspection, and it is always on the owner for classification. The assessor is also entitled to inspect the property to prepare for the appeal.

The Municipal Board usually sits as a panel of three. Before the hearing, a pre-hearing may lead to settlement discussions, a case management conference or straight to a hearing.

The risk of an increase, and the last resort

Since 2002, the assessor can ask the Municipal Board to increase the value by giving notice at least 10 days before the hearing. Without that notice or an appeal of their own, the value cannot be increased (s. 54(2.1)).

A Municipal Board order can be taken to the Court of Appeal with leave, and only on a question of law or jurisdiction.

When a professional appraiser helps

Before the Municipal Board, everything is heard again and the outcome turns on the quality of the comparables. An appraiser accredited by the Appraisal Institute of Canada, holding the AACI (all property types) or CRA (residential) designation, can select defensible sales before April 1, 2025, adjust for differences between properties and testify at the hearing.

A report is most useful in three cases: an income or commercial property, a large gap between your assessment and comparable sales, or a case where the assessor has given notice of seeking an increase. Winnipeg already lists appraisals from a professional appraiser among useful evidence at the Board of Revision.

For report costs, see how much a home appraisal costs. To find a verified appraiser, browse Payotte’s appraiser directory. Payotte’s ranking is based on verified public data and cannot be bought.

Frequently asked questions