In short · September 28, 2026
In Manitoba, a residential application for revision costs $66 in Winnipeg, non-refundable, and a Municipal Board appeal costs $50 to $500, refunded if you succeed. Annual savings equal the drop in value × the portioned share (45% for residential) × the mill rate.
Board of Revision fees
In Winnipeg, the schedule effective January 1, 2026 sets the fee at $66 for any residential application. For commercial property, it starts at $66 and rises by $13.10 per $100,000, up to $655 from $5 million. The City is clear: fees are non-refundable and must be paid before an application is accepted.
| Winnipeg application type (effective January 1, 2026) | Non-refundable fee |
|---|---|
| Residential, any value | $66 |
| Commercial or annual rental value, under $600,000 | $66 |
| Commercial, $1,000,000 to $1,099,999 | $131.50 |
| Commercial, $2,000,000 to $2,099,999 | $262.50 |
| Commercial, $5,000,000 and over | $655 |
Outside Winnipeg
The province does not publish a single fee schedule for other municipalities’ Boards of Revision. Check your municipality’s public notice or call its office to find out whether a fee applies and how much.
Municipal Board fees
Under the Municipal Board’s tariff of fees, an appeal costs $10 for each $100,000 of the value set by the Board of Revision, with a minimum of $50 and a maximum of $500. The Municipal Board gives the example of a $705,000 value: $70.
The fee is refunded if the appeal succeeds (Municipal Assessment Act, s. 57(4)).
How a reduction becomes savings
Each class has a taxable portion set by regulation. According to the province, “residential property pays tax on 45% of its market value”; farm property pays on 26%. Mill rates apply to that portioned assessment.
The province also points out that a higher assessment does not necessarily mean higher taxes: municipal and school budgets set the total to be raised, and assessments share that total among properties.
An entirely fictional example
The figures below are invented to illustrate the calculation. They do not describe any real property or tax rate.
A Winnipeg house is assessed at $350,000 on the 2027 roll. The Board lowers the value to $330,000, a $20,000 reduction. The portioned value drops by $20,000 × 45% = $9,000. With a fictional combined rate of 30 mills (0.030), the savings are $9,000 × 0.030 = $270 a year.
Because the 2027 value also applies in 2028, the savings can cover two years, or $540 in this fictional example, for a $66 fee. Your actual rate is on your tax bill.
The costs people forget
Time: finding sales, building a chart, attending the hearing. Taxes, too: in Winnipeg, they are still due on the due date during the revision, and overpayments are refunded if the value drops.
Finally, a contractor estimate or a professional appraisal has a cost. It makes most sense for a large gap or a case headed to the Municipal Board. See how much a home appraisal costs.
Official sources
- City of Winnipeg: Board of Revision non-refundable filing fees, effective January 1, 2026 (PDF)
- City of Winnipeg: Realty assessment revision (2027 General Assessment)
- City of Winnipeg Assessment and Taxation: Filing an Application for Revision
- Manitoba Municipal Board: Filing an Appeal (21 days, fees)
- The Municipal Assessment Act, C.C.S.M. c. M226 (Manitoba Laws, bilingual PDF, current from June 1, 2026)
- Manitoba Property Assessment Services: Frequently Asked Questions
- Manitoba Property Assessment Services: Property Reassessment 2027 brochure (PDF)
Talk to a professional appraiser in your area
For an income property, a high value or a file headed to the appeal board, a professional appraiser (AACI or CRA) is the right person. Payotte has verified 6 in Manitoba, one per sector, selected on public data, never on their budget.
Find the verified appraiser in my areaGeneral information based on public sources. This is neither legal advice nor a certified appraisal. A review request can also lead to a higher value.
Frequently asked questions
How much does an application for revision cost in Winnipeg?
$66 for a residential application, regardless of value, under the schedule effective January 1, 2026. The fee is non-refundable.
Is the Municipal Board fee refunded?
Yes, if the appeal succeeds, under subsection 57(4) of the Municipal Assessment Act.
How do I estimate my savings?
Drop in value × portioned share (45% for residential) × the mill rate on your tax bill, for each year the value applies.
Do I have to pay my taxes during the revision?
Yes. In Winnipeg, they are still due on the due date; if the value drops, the overpayment is refunded.