Classification of Property and Portioned Values Regulation

Classification of Property and Portioned Values Regulation, M.R. 184/98 The Municipal Assessment Act , C.C.S.M. c. M226 Regulation 184/98 Registered October 23, 1998 bilingual version (HTML) Table of Contents Section PART 1 DEFINITIONS 1 Definitions PART 2 CLASSIFICATION OF PROPERTY 2 Classes of property 3 Residential 1 4 Residential 2 5 Residential 3: condominiums and cooperatives 6 Farm Property 7 Pipeline and Railway Property 8 Institutional Property 8.1 Designated Higher Education Property 9 Designated Recreational Property 10 Other Property PART 3 PORTIONED VALUES 11 Percentages of assessed value for the year 1992 12 Percentages of assessed value for the year 1993 13 Percentages of assessed value for the year 1994 14 Percentages of assessed value for the year 1995 15 Percentages of assessed value for the year 1996 16 Percentages of assessed value for the year 1997 17 Percentages of assessed value for the year 1998 18 Percentages of assessed value for the year 1999 and 2000 19 Percentages of assessed value for the year 2001 19.1 Percentages of assessed value for the year 2002 and subsequent years 19.2 Percentage of assessed value for Designated Higher Education Property 20 Repeal 21 Coming into force PART 1 DEFINITIONS Definitions 1 In this regulation, "building" includes a structure that contains condominium units; (« bâtiment ») "commercial crop" means agricultural products grown on a commercial basis, and includes wheat, oats, barley, rye, corn and other cereal crops and feed crops, flax, canola, sunflower, mustard, millet, grass and other oil seed and seed crops, alfalfa and other forage crops, root crops, vegetables, pulses and fruit; (« culture commerciale ») "contiguous land" and "land that is contiguous" , where used with reference to a building, includes the land under the building; (« bien-fonds contigu ») "dormitory" includes the part of a building that contains facilities for the preparation and consumption of food by, and for the living requirements of, persons who sleep in the dormitory; (« dortoir ») "dwelling unit" means a self-contained unit that has facilities for living, sleeping and the preparation and consumption of food; (« unité de logement ») "farming" means commercial crop production and includes tillage of the soil, livestock production, raising poultry, dairy farming, fur farming, tree farming, bee keeping, fish farming, horticultural production, including flowers and shrubs, and any other activity undertaken to produce agricultural products on a commercial basis; and does not include the purchase and resale of agricultural products, or the commercial processing of agricultural products; (« production agricole ») "residential occupation" means the use of a building or land, or where a building or land is unoccupied, that is designed or intended to be used by a person, family or group of persons as a home. (« habitation ») PART 2 CLASSIFICATION OF PROPERTY Classes of property 2 For the purposes of subsection 6(1) of The Municipal Assessment Act , the classes of property, which are based on the type, use, size and ownership of land or buildings, or any one or more of them, are as set out in sections 3 to 10. Residential 1 3 The class of property known as Residential 1 consists of the following: (a) a building or portion of a building that is used or, where unoccupied, is designed to be used, solely as a dwelling unit for residential occupation, and land that is contiguous to the dwelling unit to the extent that the land is used or, where unoccupied, is intended to be used, solely in conjunction with the residential occupation, other than (i) a building or portion of a building that is used or designed to be used as a hotel, motel, tourist camp, apartment hotel or other transient accommodation, or as a nursing home or personal care home, (ii) a building that contains more than four dwelling units used or designed to be used for residential occupation, and (iii) land that is contiguous to a building, to the extent that the land is used, or where the building or a portion of it is unoccupied, is intended to be used, solely in conjunction with the occupation of a building referred to in subclauses (i) and (ii); (b) all or any part of a dwelling unit that is located in a building referred to in subclause (a)⁠(i), and land that is contiguous to the dwelling unit, that is used solely for residential occupation and occupied by a person who performs duties with respect to the management of the building; (c) undeveloped, unimproved, vacant or abandoned land that is lawfully usable primarily for a residential purpose, and on which there may lawfully be constructed a building that contains not more than four dwelling units; (d) notwithstanding subclauses (a)⁠(ii) and (iii), a building that contains more than four dwelling units and that is used or designed to be used for residential occupation, if each dwelling unit, and contiguous land that is used solely in conjunction with the occupation of the dwelling unit, (i) is owned under a separate certificate of title under The Real Property Act , or is held under a separate deed under The Registry Act, and (ii) is subject to a common wall agreement; (e) a dwelling unit that is located on farm land and that is used for residential occupation, and land that is contiguous to, and used for residential purposes in conjunction with, the dwelling unit; (f) a building or a portion of a building that is used primarily as a dwelling unit for residential occupation, and of which no more than four rooms are used for the secondary purpose of providing transient overnight rental accommodation, and the land that is contiguous to the dwelling unit, to the extent that the land is used in conjunction with the residential occupation or transient overnight rental accommodation. Residential 2 4 The class of property known as Residential 2 consists of the following: (a) a building or portion of a building containing more than four dwelling units that is used or, where unoccupied, is designed to be used, solely as dwelling units for residential occupation, and land that is contiguous to the dwelling unit to the extent that the land is used or, where the dwelling unit is unoccupied, is intended to be used, solely in conjunction with residential occupation, other than a building referred to in subclause 3(a)⁠(i) and land contiguous to the building to the extent that the land is used or, where the building is unoccupied, is intended to be used, solely in conjuction with the occupation of the building; (b) undeveloped, unimproved, vacant or abandoned land that is lawfully usable primarily for a residential purpose and on which there may lawfully be constructed a building containing five or more dwelling units; (c) dormitories. Residential 3: condominiums and cooperatives 5 The class of property that is known as Residential 3 consists of the following: (a) condominium units, and the proportion of the common interest appurtenant to them, for which separate certificates of title are issued under The Condominium Act , and (i) that are used for residential occupation and occupied by the registered owner of the condominium unit, or (ii) that are unoccupied and are being actively marketed for sale for residential occupation or have been purchased solely for occupation by the registered owner of the condominium unit; and (b) a building or portion of a building, and land that is contiguous to it, (i) that is registered in the name of a cooperative corporation incorporated under the laws of Canada or to which The Cooperatives Act applies, and (ii) that is designed to be operated as a cooperative housing project and is used to provide dwelling units for residential occupation by the members of the corporation. Farm Property 6(1) The class of property known as Farm Property consists of the following: (a) land or any portion of land that is used solely for farming purposes; (b) buildings or part of buildings that are used solely for farming purposes, or that are vacant or abandoned and that are designed or intended to be used for farming purposes, and located on Farm Property land; (c) undeveloped, unimproved, vacant or abandoned land that is not under a planning scheme or zoning by-law; (d) undeveloped, unimproved, vacant or abandoned land that is under a planning scheme or zoning by-law and that under it is usable primarily for farming purposes. Exclusion re production of cannabis 6(2) Despite any other provision of this regulation, land and buildings or any portion of land and buildings used for the production of cannabis, as defined in the Cannabis Act (Canada) — other than industrial hemp as defined in section 1 of the Industrial Hemp Regulations , SOR/98-156 — is excluded from the class of property known as Farm Property. M.R. 4/2019 Pipeline Property 7(1) The class of property known as Pipeline Property consists of pipelines, as defined in The Municipal Assessment Act . Railway Property 7(2) The class of property known as Railway Property consists of railway roadways as defined in The Municipal Assessment Act . Institutional Property 8 The class of property known as Institutional Property consists of the following: (a) land and buildings, or any portion of land and buildings, that are exempt from taxation under clauses 22(1)⁠(b.1) to (l) of The Municipal Assessment Act , with the exception of any property of Le Collège de Saint-Boniface continued under Le Collège de Saint-Boniface Incorporation Act ; (b) land and buildings, or any portion of land and buildings, that are exempt under subsection 23(1) of The Municipal Assessment Act from taxation for school purposes; (c) land that is contiguous to, and is used with, a use referred to in clauses (a) and (b), including land that is not entitled to the tax exemption; (d) a building, or a portion of a building, that is used as a nursing home or personal care home and land that is contiguous, to the extent that it is used solely in conjunction with the home; (e) a correctional institution, as defined under The Corrections Act , and a place or facility that is designated by the Lieutenant Governor in Council, or by his or her delegate, as a place of open custody or secure custody under the Young Offenders Act (Canada), including contiguous land to the extent that it is used for the purposes of the institution, place or facility; (f) psychiatric facilities that are designated under, or mentioned in, The Mental Health Act. M.R. 3/2002 Designated Higher Education Property 8.1 The class of property known as Designated Higher Education Property consists of land and buildings, or any portion of land and buildings, that are (a) exempt from taxation under clause 22(1)⁠(b) of The Municipal Assessment Act , with the exception of any property of a university that is classified as Residential 1 or Residential 2; or (b) exempt from taxation under clause 22(1)⁠(b.1) of The Municipal Assessment Act, and that are owned or used by, or are held for use by, Le Collège de Saint-Boniface continued under Le Collège de Saint-Boniface Incorporation Act . M.R. 3/2002 Designated Recreational Property 9 The class of property known as Designated Recreational Property consists of (a) contiguous land developed, maintained and ordinarily used as a golf course, and includes tees, fairways, greens and rough, and any driving range operated on the land in association with the golf course, but does not include two acres of the land, any building on the land, or any miniature golf course; and (b) a single building, and land that is contiguous to it, that (i) is used and designed to be used as a year-round multi-purpose entertainment complex that contains at least 12,000 permanently installed seats, including the portions of the complex used to prepare, provide, serve or sell food, refreshments or merchandise when an event is being held in the complex, but excluding the portions of the complex used for retail shops, restaurants and other businesses which offer goods and services to the public on a regular basis without regard to whether an event is being held, and (ii) is located within the City of Winnipeg in the area bounded by the streets commonly known as Portage Avenue on the north, Donald Street on the east, Graham Avenue on the south and Hargrave Street on the west. M.R. 207/2001 ; 74/2008 Other Property 10 The class of property known as Other Property consists of property not included in the classes set out in sections 3 to 9. PART 3 PORTIONED VALUES Percentages of assessed value for the year 1992 11 The percentages of assessed value that apply to each class of property for the purpose of determining its portioned value for the year 1992 are as follows: Class Percentage Residential 1 47.0% Residential 2 68.0% Residential 3 33.0% Farm Property 27.0% Institutional 65.0% Pipeline 50.0% Railway 25.0% Golf Course 7.7% Other 65.0% Percentages of assessed value for the year 1993 12 The percentages of assessed value that apply to each class of property for the purpose of determining its portioned value for the year 1993 are as follows: Class Percentage Residential 1 45.0% Residential 2 64.0% Residential 3 34.0% Farm Property 27.0% Institutional 65.0% Pipeline 50.0% Railway 25.0% Golf Course 7.9% Other 65.0% Percentages of assessed value for the year 1994 13 The percentages of assessed value that apply to each class of property for the purpose of determining its portioned value for the year 1994 are as follows: Class Percentage Residential 1 45.0% Residential 2 64.0% Residential 3 35.0% Farm Property 30.0% Institutional 65.0% Pipeline 50.0% Railway 25.0% Golf Course 7.9% Other 65.0% Percentages of assessed value for the year 1995 14 The percentages of assessed value that apply to each class of property for the purpose of determining its portioned value for the year 1995 are as follows: Class Percentage Residential 1 45.0% Residential 2 61.0% Residential 3 37.0% Farm Property 30.0% Institutional 65.0% Pipeline 50.0% Railway 25.0% Golf Course 8.3% Other 65.0% Percentages of assessed value for the year 1996 15 The percentages of assessed value that apply to each class of property for the purpose of determining its portioned value for the year 1996 are as follows: Class Percentage Residential 1 45.0% Residential 2 57.0% Residential 3 38.0% Farm Property 30.0% Institutional 65.0% Pipeline 50.0% Railway 25.0% Golf Course 8.7% Other 65.0% Percentages of assessed value for the year 1997 16 The percentages of assessed value that apply to each class of property for the purpose of determining its portioned value for the year 1997 are as follows: Class Percentage Residential 1 45.0% Residential 2 57.0% Residential 3 39.0% Farm Property 30.0% Institutional 65.0% Pipeline 50.0% Railway 25.0% Golf Course 8.7% Other 65.0% Percentages of assessed value for the year 1998 17 The percentages of assessed value that apply to each class of property for the purpose of determining its portioned value for the year 1998 are as follows: Class Percentage Residential 1 45.0% Residential 2 53.0% Residential 3 41.0% Farm Property 30.0% Institutional 65.0% Pipeline 50.0% Railway 25.0% Golf Course 9.1% Other 65.0% Percentages of assessed value for the years 1999 and 2000 18 The percentages of assessed value that apply to each class of property for the purpose of determining its portioned value for the year 1999 and 2000 are as follows: Class Percentage Residential 1 45.0% Residential 2 49.0% Residential 3 43.0% Farm Property 30.0% Institutional 65.0% Pipeline 50.0% Railway 25.0% Golf Course 9.5% Other 65.0% Percentages of assessed value for the year 2001 19 The percentages of assessed value that apply to each class of property for the purpose of determining its portioned value for the year 2001 and subsequent years are as follows: Class Percentage Residential 1 45.0% Residential 2 45.0% Residential 3 45.0% Farm Property 30.0% Institutional 65.0% Pipeline 50.0% Railway 25.0% Golf Course 10.0% Other 65.0% Percentages of assessed value for the year 2002 and subsequent years 19.1 The percentages of assessed value that apply to each class of property for the purpose of determining its portioned value for the year 2002 and subsequent years are as follows: Class Percentage Residential 1 45.0% Residential 2 45.0% Residential 3 45.0% Farm Property 26.0% Institutional 65.0% Pipeline 50.0% Railway 25.0% Golf Course 10.0% Other 65.0% Percentage of assessed value for Designated Higher Education Property 19.2 The percentage of assessed value that applies to Designated Higher Education Property for the purpose of determining its portioned value for the year 2002 and subsequent years is as follows: Year Percentage 2002 52% 2003 39% 2004 26% 2005 13% 2006 and subsequent 0% Repeal 20 Manitoba Regulations 28/90 and 29/90 are repealed. Coming into force 21 This regulation comes into force on January 1, 1999.