How to appeal a property assessment in Manitoba: the complete guide

Who assesses your property

Manitoba has two assessors. The Manitoba Municipal Board sums it up: “The Assessor for The City of Winnipeg sets the assessments for all properties within The City of Winnipeg.” Elsewhere, the Provincial Municipal Assessor does, through Property Assessment Services in the Department of Municipal and Northern Relations.

Property is reassessed every two years. The 2027 reassessment reflects market values on April 1, 2025, according to the province and the City of Winnipeg. In Winnipeg, that value applies for both 2027 and 2028.

An assessment is not a tax. Each property class has a taxable portion: according to the province, residential property pays tax on 45% of its market value. Mill rates apply to that portioned assessment.

How long do you have?

In Manitoba, the deadline is not a number of days after the notice. Each municipality sets up a Board of Revision every year, and its secretary publishes a public notice at least 30 days before the sitting. The Municipal Assessment Act (s. 43(1)) requires the application to be filed “at least 15 days before the scheduled sitting date of the board as indicated in the public notice.”

The deadline is on your assessment notice. For the 2027 roll, Winnipeg accepted applications from June 4, 2026 at 8:30 a.m. to June 29, 2026 at 4:30 p.m. Outside Winnipeg, the province publishes a list of dates: for example, September 14, 2026 in Brandon, November 3 in Winkler and November 23 in Dauphin.

If you miss it, the province is clear: you must wait until the next year. Details are in the appeal deadline guide.

The steps, in order

A well-prepared application takes a few hours. In Winnipeg, fees are never refunded, so aim carefully.

• Read your notice. Note the value, the class, the portioned value and the filing deadline.
• Talk to the assessor. The province advises starting there: the assessor can explain the value and fix a data error. Outside Winnipeg, open houses and virtual meetings are offered.
• Check the property details in the online tools (MyPropertyMB outside Winnipeg, Winnipeg’s assessment website).
• Gather comparable sales closed before April 1, 2025. See evidence that works.
• Complete the written application for revision: roll number, description, matters at issue and the grounds for each.
• File it with the fee at the office named in the public notice, or serve it on the secretary, before the deadline.

Who can apply, and on what grounds

The Act allows, among others, the person in whose name the property is assessed, a mortgagee in possession, and an occupier required by lease to pay the taxes to apply. The assessor can file an application too.

An application can cover four matters (s. 42(1)): liability to taxation, the amount of an assessed value, classification, or an assessor’s refusal to amend the roll. The amount of tax is not one of them: “you cannot appeal your property taxes,” the province writes.

What it costs

In Winnipeg, a residential application costs $66 regardless of value, under the schedule effective January 1, 2026. Fees are non-refundable and must accompany the application. Outside Winnipeg, no provincial schedule is published: check your municipality’s public notice.

The Board of Revision hearing

In Winnipeg, you are notified by mail at least 10 days before the hearing. Evidence for exchange is due at the Board office no later than two business days before, by 4:30 p.m. The assessor presents first, then you present, and each side may ask questions through the chair.

Attend or send a representative. If you are absent, the Board may dismiss the application without a hearing (s. 46(2)), and the Municipal Board has no jurisdiction to hear an appeal of that order, the City of Winnipeg warns. In Winnipeg, the decision is sent by certified mail within two weeks.

Meanwhile, taxes are still due on the due date. If the value is reduced, Winnipeg refunds the overpayment.

After the decision: the Municipal Board

For value or classification, the decision can be taken to the Manitoba Municipal Board no later than 21 days after the order is sent (s. 57(2)). Liability to taxation goes to the Court of King’s Bench. Everything is covered in after you appeal.

Can your assessment go up?

Yes, in one specific case set out in the Act. The Board of Revision may increase the value only if the assessor filed an application putting it at issue, or gave notice of an intention to seek an increase (ss. 43(2), 43(3) and 54(2.1)). Before the Municipal Board, the assessor can seek an increase with notice given at least 10 days before the hearing.

So review your file before you apply. To compare the assessment with market price, read municipal assessment vs market value.

Frequently asked questions