The Municipal Assessment Act

The Municipal Assessment Act, C.C.S.M. c. M226 (Assented to January 12, 1990) bilingual version (HTML) Table of Contents Section PART 1 INTERPRETATION 1 Definitions PART 2 APPLICATION 2 Act governs assessments 3 City of Winnipeg PART 3 ADMINISTRATION 4 Provincial Municipal Assessor (PMA) 5 Duties and powers of PMA 6 Regulations 7 Certification of assessments 8 Levy for assessment costs PART 4 ASSESSMENT PROCESS 9 General assessments 10 Property in boundary highways 11 Name in which property assessed 12 Adding real owners to rolls 13 Amending assessment rolls 14 Errors and omissions 15 Errors do not affect validity 15.1 Revisions by agreement 16 Information to be provided PART 5 ASSESSMENTS 17 Assessment at value 18 Presumption of validity 19 Assessing the value of a railway roadway, pipeline or gas distribution system PART 6 LIABILITY TO TAXATION REAL PROPERTY 20 Liability to taxation 21 General exemptions 22 Partial exemptions 23 Exemption from school taxes 24 Contiguous land school tax exemption 25 Right, interest or estate of occupiers 26 Proportionate building tax exemption 27 Contiguous land PART 7 BUSINESS AND PERSONAL PROPERTY TAXATION BUSINESS PROPERTY 28 By-law for business assessments 29 Levy of business taxes by councils 30 Business tax exemptions PERSONAL PROPERTY 31 Assessments and exemptions 32 Cable television service 33 Cable business tax replaces usual tax 34 Copy of by-law to PMA PART 8 REVISION AND APPEAL BOARD OF REVISION 35 Appointment and term of office 36 Duties of board of revision 37 Protection of board members 38 Board panels 39 Quorum of board or panel 40 Compensation to members REVISION PROCESS 41 Annual sittings; notice of sittings 42 Application for revision 43 Application requirements 44 Notice of sitting to parties 45 Rescheduled sittings; adjournments 46 Absence of party; assessor to attend 47 Witnesses and subpoena powers 48 Failure of witness to appear 49 Attendance money 50 Testimony under oath or affirmation 51 Recording of evidence 52 Board may view property 53 Burden of proof 54 Panel report and orders by board 55 Revised rolls final APPEAL PROCESS 56 King's Bench or Municipal Board 57 Appeal procedure to Municipal Board 58 Assessors to attend appeal hearings 59 Powers of Municipal Board 60 Orders by Municipal Board 61 Mailing of Board orders 62 Appeal procedure to King's Bench 63 Appeal to Court of Appeal PART 9 MISCELLANEOUS AND TRANSITIONAL OFFENCE AND PENALTY 64 Offence and penalty GIVING NOTICES 64.1 Date mail sent and received 64.2 Notice by electronic communication TRANSITIONAL 65 Repeals 66 Existing enactments and by-laws 67 Pre-1990 assessment proceedings 68 Phase-in of tax increase or decrease 69 C.C.S.M. reference PART 10 CONSEQUENTIAL AMENDMENTS 70-97 Consequential amendments PART 11 COMING INTO FORCE 98 Coming into force HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows: PART 1 INTERPRETATION Definitions 1(1) In this Act, "applicant" means a person who makes an application for revision under subsection 42(1); (« requérant ») "application" means an application for revision under subsection 42(1); (« requête ») "assessable property" means (a) real property and includes a right, interest or estate held in real property, and (b) personal property that is, or business premises that are, subject to municipal taxation or in respect of which grants in the place of taxes are paid, that is situated in a municipality and does not include (c) a mobile home that is required by a municipality to be licensed under The Municipal Act , (d) a mobile home that is required by the City of Winnipeg to be licensed under The City of Winnipeg Charter , (e) a mobile home that is registered as a trailer under The Drivers and Vehicles Act , (f) the portion of a cemetery that is the aggregate area of the cemetery lots or plots in which interments exist, (g) real and personal property that is part of a centennial project, (h) real and personal property that is owned by (i) [repealed] S.M. 2021, c. 30, s. 15 , (ii) Keystone Agricultural and Recreational Centre Incorporated, (i) an improvement that (i) is a new building or a new addition to an existing building, or (ii) by a by-law of a municipality, is listed on a building conservation list or is designated as a heritage site, while the improvement under subclause (i) is under construction or the improvement under subclause (ii) is under substantial renovation and until (iii) the improvement is, or is capable of being, occupied or used for purposes other than construction or substantial renovation, or (iv) the second anniversary date of commencement of the construction or substantial renovation, whichever is sooner; or (j) in respect of a geothermal heating system used to heat a building on property that is within the classes of property prescribed under clause 6(1)⁠(b) as "Residential 1", the portion of the system that lies below the surface outside the building; (« biens imposables ») "assessed value" means the value that is determined by an assessment under Part 5 or as revised on an application or an appeal under Part 8 and does not include a portioned value based on a percentage of value under subsection 17(14); (« valeur déterminée ») "assessment roll" means a record of assessments that are made in respect of properties described in the record and includes a real property assessment roll, a personal property assessment roll and a business assessment roll; (« rôle d'évaluation ») "assessor" means (a) the Provincial Municipal Assessor, (b) a person appointed by the Provincial Municipal Assessor under subsection 5(4), (c) the City Assessor, or (d) a person appointed as an assessor for the City of Winnipeg; (« évaluateur ») "board" means a board of revision appointed under section 35 and includes, other than in subsection 38(1) or 54(6), a panel designated under subsection 38(1); (« comité ») "business assessment roll" means an assessment roll on which business assessments are recorded; (« rôle d'évaluation commercial ») "cemetery" means a place, whether land or a building, that is set aside or used exclusively as a place for the burial or disposal of human bodies or other human remains or in which human bodies or other human remains are buried or kept; (« cimetière ») "centennial project" means a centennial project as defined in The Centennial Projects Tax Status Act ; (« projet du centenaire ») "charitable organization" means an organization that is a registered charity as defined in subsection 248(1) of the Income Tax Act (Canada); (« organisme de charité ») "City Assessor" means the person appointed by council of The City of Winnipeg to act as the city assessor for The City of Winnipeg; (« évaluateur de la Ville ») "community revitalization levy" means the levy imposed under section 11 of The Community Revitalization Tax Increment Financing Act on a community revitalization property; (« taxe de revitalisation urbaine ») "community revitalization property" means real property that is designated by regulation as a community revitalization property under The Community Revitalization Tax Increment Financing Act ; (« propriété visée par un projet de revitalisation ») "contiguous land" means a continuous and unbroken piece of land that is comprised of two or more parcels or lots and each parcel or lot (a) abuts one or more of the other parcels or lots, or (b) is separated from one or more of the other parcels or lots by any of the following: (i) a public road allowance, (ii) a railway right-of-way, (iii) a transmission or distribution line right-of-way for a power, telephone or gas utility, or (iv) a municipal or provincial drain; (« bien-fonds contigu ») "council" means the council of a municipality and, except in subsection 6(1.1), includes (a) an administrator of a municipality who is appointed under The Municipal Act , (b) the local committee or council of a local government district, (c) the council of an incorporated community under The Northern Affairs Act , and (d) the minister responsible under The Northern Affairs Act ; (« conseil ») "designation date" means designation date as defined in The Community Revitalization Tax Increment Financing Act ; (« date de désignation ») "Farm Property" means property within the class of property prescribed as Farm Property; (« biens agricoles ») "gas" means natural or manufactured gas, both before and after the gas is subjected to treatment or process by absorption, purification, scrubbing or otherwise and includes liquefied petroleum gas; (« gaz ») "gas distribution system" means a system that is used for the distribution, delivery, furnishing or sale of natural or manufactured gas directly to consumers who live in a municipality and includes the works, structures, erections, equipment, pipes, machinery, tools, appliances, compressure stations, gate valves, check valves, gasometers, regulator stations, terminal facilities, appurtenances and other things or devices that are used on or in connection with the system; (« réseau de distribution de gaz ») "hospital" means a building that is owned and operated by a non-profit corporation and in which hospital services, as defined in The Health Services Insurance Act , are provided to persons who are ill or injured and includes (a) the offices and facilities of municipal or provincial government health or social service programs where the offices or facilities are situated in the building, and (b) such other buildings or parts of a building as are necessary and usual to the operation of a hospital, but does not include (c) the Selkirk Mental Health Centre, the Brandon Mental Health Centre or the Eden Mental Health Centre, or (d) [repealed] S.M. 2025, c. 11, s. 4 , (e) a hospital that is owned or operated by the Government of Canada, (f) [repealed] S.M. 2022, c. 24, s. 44 ; (« hôpital ») "improvement" means (a) a building, fixture or structure that is erected or placed in, on, over or under land, whether or not the building, fixture or structure is affixed to the land and is capable of being transferred without special mention by a transfer of the land, and includes (b) a part of a building, fixture or structure under clause (a), (c) plant, machinery, equipment and containers that are used in the retail marketing of oil and oil products, (d) pipeline, (e) railway roadway, (f) railway track, (g) a mobile home that is not required by a municipality to be licensed under The Municipal Act , (h) a mobile home that is not required by the City of Winnipeg to be licensed under The City of Winnipeg Charter , (i) a mobile home that is not registered as a trailer under The Drivers and Vehicles Act ; (« amélioration ») "incremental assessed value" means the incremental assessed value of a community revitalization property as determined under section 9 of The Community Revitalization Tax Increment Financing Act ; (« valeur déterminée additionnelle ») "land" means real property other than an improvement; (« bien-fonds ») "minister" means the member of the Executive Council who is charged by the Lieutenant Governor in Council with the administration of this Act; (« ministre ») "mobile home" means a portable dwelling unit that (a) is capable of being transported on its own chassis and running gear by towing or other means, (b) is placed on the chassis or body of a motor vehicle, or (c) forms part of a motor vehicle, and is designed to be used as living quarters or as accommodation for travel, recreation or vacation purposes, but does not include a mobile home that is registered as a trailer under The Drivers and Vehicles Act ; (« maison mobile ») "municipal administrator" includes a chief administrative officer as defined in The Municipal Act , a resident administrator of a local government district and the City Clerk of the City of Winnipeg; (« administrateur municipal ») "municipal tax roll" means a roll that lists the persons in whose name property is assessed and the current taxes payable in relation to the property; (« rôle d'imposition municipal ») "municipality" means (a) a municipality as defined in The Municipal Act ; (b) a local government district as defined in The Local Government Districts Act ; (c) The City of Winnipeg, (d) in respect of Northern Manitoba as defined in The Northern Affairs Act , (i) an area designated by the minister responsible under The Northern Affairs Act for purposes of an assessment under this Act, (ii) an incorporated community as defined in The Northern Affairs Act ; (« municipalité ») "occupier" means a person who, with respect to a piece of land, is a lessee, licensee, invitee, permittee, purchaser, homesteader, pre-emption entrant or squatter and includes a party claiming through or under such person; (« occupant ») "oil, natural gas or salt production equipment" means equipment, machinery, plant or a structure or erection of any kind, whether or not (a) affixed to land, (b) built in or upon a foundation, (c) laid in, along or attached to the surface of land, or (d) laid in, along or under a highway, together with flow lines, tools, pipes, appliances, appurtenances and other things located on the land, that is owned and used by a person who owns the surface of the land or who holds a lease or licence from the owner of the surface of the land for the purpose of (e) obtaining and producing oil, natural gas or salt that lies under the surface of the land, or (f) injecting gas or water, including salt water, into a formation that lies under the surface of the land or in the vicinity of the land; (« installations pour la production de pétrole, de gaz naturel ou de sel ») "party" means, in respect of an application for revision under subsection 42(1), (a) the person whose property is the subject of the application, or the authorized agent of the person, or (b) the assessor having jurisdiction over the assessment of property in the municipality in which the property is situated; and in respect of an appeal under section 56, includes the subject municipality; (« partie ») "person" means an individual, firm, partnership, association, corporation or company and includes the heirs, executors, administrators or other legal representatives of a person; (« personne ») "personal property" means goods and chattels and, without limiting the generality of the foregoing, includes inventory, machinery and equipment but does not include an intangible item of personal property or goods or chattels that are improvements; (« biens personnels ») "personal property assessment roll" means an assessment roll on which personal property assessments are recorded; (« rôle d'évaluation relatif aux biens personnels ») "pipeline" means a line of pipe, as well as the valves, cleanouts, fastenings and appurtenances of the line of pipe, that is used in the transportation of petroleum, petroleum products or gas and does not include (a) refining, manufacturing or marketing pipeline that is situated wholly within the limits of the real property of a refinery, manufacturing or marketing outlet, (b) pipeline that runs from a well to a separator or to tank batteries, or (c) a gas distribution system; (« pipeline ») "portioned value" means, in respect of assessable property within a prescribed class of property, a portion of the assessed value of the property calculated on the basis of a prescribed percentage of the assessed value; (« valeur fractionnée ») "prescribed" means prescribed by regulation; (Version anglaise seulement) "property" means assessable property and includes both real property and personal property; (« biens ») "railway company" means a person or partnership that owns or operates a railway, other than a street railway or a tramway, in the province and includes a company that is controlled by a railway company; (« compagnie de chemin de fer ») "railway roadway" means a continuous strip of land, not exceeding 100 feet in width, that is used by a railway company as a roadway or right of way and includes the rails, grading, ballast, embankments, ties and fastenings, miscellaneous track accessories and appurtenances, switches, poles, wires, conduits and cables, fences, trestles, bridges, subways, culverts, tunnels, cattle guards, cattle passes, platforms, scales, turntables, service pits, hoists, signals and signal towers, radio towers, grade crossing protective appliances, hot box and dragging equipment detectors and other stationary equipment, appliances and machinery used in the operation of trains, dams, spillways, reservoirs, wells, pumping machinery, pipe lines and bins situated in, on or under the right of way and used in the operation of a railway and does not include (a) land and improvements that are used by a railway company for station grounds, terminals, freight yards, stockyards, intermodal terminals or marshalling yards, (b) land and improvements used by a railway company for sidings, wyes or spurs that are not included in a roadway, (c) stations, freight sheds, dwelling houses for employees, offices, warehouses, hotels, roundhouses, machine repair shops or other shops, whether or not situated on a roadway, (d) other buildings, structures, erections and improvements that belong to or are situated on land belonging to a railway company, or (e) land other than land that is used for a roadway or for the safe and efficient operation of a railway; (« voie de chemin de fer ») "real owner" , in respect of land, means a person who is the beneficial owner of the land and includes (a) a purchaser under an agreement for sale, (b) a person who, under a trust, is entitled to become the registered owner at some future date, and (c) a person on whose behalf the registered owner holds the land as agent; (« propriétaire véritable ») "real property" means land and improvements on the land and includes (a) an interest held in land or an improvement, (b) air, surface or subsurface rights and interests in respect of land, and does not include mines or minerals; (« biens réels ») "real property assessment roll" means an assessment roll on which real property assessments are recorded; (« rôle d'évaluation relatif aux biens réels ») "reference date" means, for a general assessment under subsection 9(1), the date prescribed as the reference date; (« date de référence ») "registered owner" means, in respect of land, a person who (a) is the owner of an estate in fee simple in land that is subject to The Real Property Act , (b) is the owner of an estate in fee simple in land that is not subject to The Real Property Act and who is the grantee named in a valid conveyance of land that is registered under The Registry Act , or (c) is the registered owner of a unit under The Condominium Act ; (« propriétaire ») "secretary" means the secretary of a board of revision appointed under subsection 35(4); (« secrétaire ») "total municipal assessment" means, in respect of each municipality, the aggregate of the portioned values (a) that is applicable to taxable real property in the municipality, (b) that would apply to Crown lands or institutional lands, as defined in The Municipal Act , or to federal property, as defined in section 2 of the Municipal Grants Act (Canada), as if amounts paid as grants to the municipality in respect of such properties, in the place of taxes were payable as taxes under this Act, and (c) that would apply to mobile homes in the municipality as if amounts charged as fees for licences issued to owners or occupants of the mobile homes under The Municipal Act or The City of Winnipeg Charter were payable as taxes under this Act; (« évaluation municipale totale ») "total school assessment" means, in respect of each municipality, the aggregate of (a) the total municipal assessment for the municipality, and (b) the portioned values of personal property in the municipality, less the aggregate of the portioned values of real property in the municipality that is exempt from liability for school taxes and the aggregate of the incremental assessed value of real property in the municipality that has been designated as community revitalization property; (« évaluation scolaire totale ») "university" means The University of Manitoba, The University of Winnipeg, Brandon University or Université de Saint-Boniface; (« université ») "value" means, in respect of property being assessed under this Act, the amount that the property might reasonably be expected to realize if sold in the open market on the applicable reference date by a willing seller to a willing buyer. (« valeur ») Interpretation of "mines or minerals" 1(2) For greater certainty, for the purposes of the definition of "real property" in subsection (1), "mines or minerals" includes sand, gravel, peat, peat moss, crushed stone and rock. S.M. 1989-90, c. 90, s. 31 ; S.M. 1992, c. 13, s. 2 ; S.M. 1993, c. 29, s. 193 ; S.M. 1996, c. 9, s. 2 ; S.M. 1996, c. 58, s. 460 ; S.M. 1997, c. 52, s. 14 ; S.M. 1998, c. 34, s. 2 ; S.M. 1998, c. 51, s. 9 ; S.M. 1999, c. 29, s. 2 ; S.M. 2001, c. 27, s. 2 ; S.M. 2002, c. 39, s. 527 and 535; S.M. 2004, c. 51, s. 5 ; S.M. 2005, c. 34, s. 2 ; S.M. 2005, c. 37, Sch. A, s. 157 ; S.M. 2008, c. 17, s. 23 ; S.M. 2008, c. 34, s. 2 ; S.M. 2009, c. 29, s. 18 ; S.M. 2011, c. 16, s. 44 ; S.M. 2011, c. 30, Sch. A, s. 303 ; S.M. 2011, c. 35, s. 34 ; S.M. 2014, c. 27, s. 66 ; S.M. 2021, c. 30, s. 15 ; S.M. 2021, c. 37, Sch. B, s. 26 ; S.M. 2022, c. 24, s. 44 ; S.M. 2022, c. 26, s. 2 ; S.M. 2023, c. 19, s. 101 ; S.M. 2025, c. 11, s. 4 . PART 2 APPLICATION Act governs assessments 2 Subject to section 3, this Act governs assessments for the purpose of municipal taxation of property. City of Winnipeg exempted 3 Sections 8, 28 to 30 and 34 do not apply to The City of Winnipeg. S.M. 1992, c. 13, s. 3 ; S.M. 2002, c. 39, s. 527 . PART 3 ADMINISTRATION Provincial Municipal Assessor 4 A Provincial Municipal Assessor must be appointed under Part 3 of The Public Service Act . S.M. 2008, c. 34, s. 3 ; S.M. 2021, c. 11, s. 65 . Duties of Provincial Municipal Assessor 5(1) The Provincial Municipal Assessor shall, (a) assess property in accordance with this Act and the regulations; (b) establish assessment policies and procedures in furtherance of the purposes of this Act; (c) provide information to the general public with respect to assessment procedures under this Act; (d) report to the minister, not later than December 1 each year, the total municipal assessments and the total school assessments in respect of each municipality for the forthcoming year; and (e) carry out any other powers and duties assigned to the Provincial Municipal Assessor under this Act, and any other duties assigned by the minister under clause 6(2)⁠(c). 5(2) [Repealed] S.M. 1995, c. 35, s. 2 . Powers of Provincial Municipal Assessor 5(3) The Provincial Municipal Assessor may (a) exercise all the powers of an assessor under this Act; (b) determine the kind of information to be included in assessment rolls; (b.1) determine the kind of information from the assessment rolls to be made available to the public in electronic form under subsection 9(5.1); (c) direct the preparation and completion of assessment rolls; (d) establish mandatory or recommended standards and methods of valuation and direct the use of valuation manuals; (e) direct the inspection or reinspection of property for the purposes of an assessment; (f) enter and inspect real property or improvements for purposes of an assessment; (g) inspect personal property for purposes of an assessment; (h) develop and administer programs for the training of assessors; (i) establish levels of education or training required of persons seeking to act as assessors; (j) establish standards of technical or professional competence required of assessors; (k) authorize assessors to perform services, other than services related to the duties of assessors under this Act, for the benefit of the government, a government agency or a municipality; (l) charge fees for services authorized under clause (k); (m) make revisions to total municipal assessments and total school assessments as circumstances require from time to time; and (n) engage consultants or technical or professional personnel to advise or assist the Provincial Municipal Assessor. P.M.A. may appoint assessors 5(4) The Provincial Municipal Assessor may appoint persons as assessors and may authorize such persons to act on behalf of the Provincial Municipal Assessor for purposes of this Act. Directions of P.M.A. apply to assessors 5(5) Assessors shall comply with the directions of the Provincial Municipal Assessor given in furtherance of a duty under subsection 5(1) or in the exercise of a power under subsection 5(3). S.M. 1995, c. 35, s. 2 ; S.M. 2008, c. 34, s. 4 ; S.M. 2020, c. 21, s. 136 ; S.M. 2022, c. 26, s. 3 . Regulations by Lieutenant Governor in Council 6(1) The Lieutenant Governor in Council may make regulations (a) prescribing assessment rate schedules for railway roadways, pipelines and gas distribution systems; (b) prescribing classes of assessable property according to size, ownership, type and use of the property; (c) prescribing the percentages of assessed value that apply to classes of property for purposes of determining portioned values under Part 5; (c.1) prescribing the years in which a general assessment must be made; (c.2) prescribing a reference date for each general assessment; (c.3) for the purpose of clauses 9(8)⁠(c) and 13(8)⁠(c), prescribing the time period preceding the applicable reference date during which land must be in an undeveloped and natural state; (d) respecting matters that are incidental to the purposes of this Act and for which no provision is made in this Act. Regulations re varying portions 6(1.1) The Lieutenant Governor in Council may make regulations authorizing a council, by by-law, to (a) vary a percentage described under clause (1)⁠(c) by an amount, or within a range, fixed in the regulation; and (b) prescribe the class or classes of assessable property that the variation may apply to. Regulations by minister 6(2) The minister may make regulations (a) prescribing forms, returns and notices to be used under this Act; (b) prescribing fees; (c) assigning further related duties to the Provincial Municipal Assessor; (c.1) apportioning among municipalities the costs and expenses incurred by the minister in making assessments; (d) respecting the time, including extensions of the time, within which duties imposed upon assessors under this Act or a regulation must be carried out or completed; and (e) respecting any matter that is incidental to the purposes of this Act and for which no provision is made in this Act. Retroactive regulations for 1990 6(3) A regulation made under this section may, for purposes of assessments for 1990, be given retroactive effect and come into force on January 1, 1990. S.M. 1996, c. 7, s. 2 ; S.M. 1998, c. 34, s. 3 ; S.M. 2005, c. 34, s. 3 ; S.M. 2008, c. 34, s. 5 . Certification of assessments by minister 7(1) The minister may certify as valid and binding assessments and assessment rolls of a municipality notwithstanding an omission, defect or irregularity in a proceeding required under this Act. Certification as Act of Legislature 7(2) Where the minister certifies assessments or assessment rolls under subsection (1), the assessments and assessment rolls have the same force and effect as if validated and confirmed by an Act of the Legislature. Levy for assessment costs 8 The minister shall (a) by regulation, apportion among the municipalities the costs and expenses incurred by the minister in making assessments for the purposes of this Act; and (b) each year levy the apportioned amount against each municipality. S.M. 1998, c. 34, s. 4 . PART 4 ASSESSMENT PROCESS General assessments 9(1) In making a general assessment, the assessor shall make assessments of all assessable property in the province in accordance with this Act. When general assessment to be made 9(2) A general assessment shall be made in each prescribed year. Application of general assessments 9(2.1) Subject to section 13, a general assessment applies to the year in which it is made and to each subsequent year, until the year of the next general assessment. 9(2.2) [Repealed] S.M. 2008, c. 34, s. 6 . Annual assessment rolls after 1990 9(3) For each year following 1990, the assessor shall, on or before December 31st of the preceding year, prepare and deliver assessment rolls to the respective municipalities. 9(4) [Repealed] S.M. 2008, c. 34, s. 6 . Effect of delivery of assessment rolls 9(5) Upon delivery of assessment rolls to a municipality, the rolls (a) become the assessment rolls of the municipality for purposes of preparing the municipal tax rolls of the municipality; and (b) are open to inspection by a member of the general public during the regular business hours of the office of the municipal administrator. Electronic access to assessment rolls 9(5.1) If provided for by by-law of the municipality, a municipality may make information from its assessment rolls, as determined by the assessor, available to the public in electronic form. Notice of an assessment 9(6) After an assessment under subsection (1), an assessor must send notice of the assessment by mail or electronic communication, in the prescribed form, to the person in whose name the subject property is assessed. Community revitalization property breakdown 9(6.1) Where applicable, an assessor must, in a notice of assessment sent under subsection (6), indicate (a) the portion of the property's assessed value that is its pre-designation assessed value as determined under section 8 of The Community Revitalization Tax Increment Financing Act ; and (b) the portion of the property's assessed value that is its incremental assessed value. Conservation property breakdown 9(7) Where applicable, an assessor shall, in a notice of assessment sent under subsection (6), indicate the portion of the assessed value that relates to conservation land. "Conservation land" 9(8) For purposes of subsection (7), "conservation land" means land that (a) is Farm Property; (b) is not used for an agricultural purpose; and (c) is, on the applicable reference date and the prescribed time period preceding the applicable reference date, left in an undeveloped and natural state by the registered owner or occupier of the land for the purpose of preserving or restoring the quality of the land as a natural environment or habitat. S.M. 1992, c. 13, s. 4 ; S.M. 1996, c. 9, s. 3 ; S.M. 2008, c. 34, s. 6 ; S.M. 2009, c. 29, s. 18 ; S.M. 2022, c. 26, s. 4 and 5. Property in boundary highways 10 Where an assessment pertains to property situated in or on a highway that lies along a boundary between two municipalities, an assessor shall apportion the assessment equally between the two municipalities. Name in which property assessed 11(1) Except as otherwise provided in this Part, an assessor shall assess property in the name of the following person: (a) in the case of real property assessment, the registered owner of the land; (b) in the case of personal property assessment, the owner of the personal property; (c) in the case of business assessment, the occupier of the business premises; (d) in the case of pipeline assessment, the owner or operator of the pipeline; (e) in the case of gas distribution system assessment, the owner of the system. Assessment of right, interest or estate 11(2) Where real property that is assessable property is exempt from taxation and an occupier has a right, interest or estate in the real property, an assessor shall assess the right, interest or estate in the name of the occupier. Non-profit occupying community hall etc. 11(2.1) Subsection (2) does not apply to assessable property that is exempt under subclause 22(1)⁠(a)⁠(i) (property owned by municipality) if (a) the occupier is a non-profit organization that uses or operates the property, or a portion of it, as a community hall, community recreation area, community centre or community rink; and (b) the municipality, by by-law, expressly names the non-profit organization and provides that this subsection applies to the property, or that portion of it. Improvement assessed against occupier 11(3) Where an improvement is assessable property and the land on which it is located is exempt from taxation and an occupier holds a right, interest or estate in the land, an assessor shall assess the improvement in the name of the occupier whether or not the improvement is included in the right, interest or estate of the occupier. Property leased from railway 11(4) Where real property is owned by a railway company and is assessable property and it is held by a person under a lease, permit or licence, an assessor shall assess the real property in the name of the person. Winnipeg Airports Authority Inc. 11(4.1) If real property is held by Winnipeg Airports Authority Inc. under a lease, permit or licence from the Government of Canada, and a person holds any of the property under a lease with, or permit or licence from, the Authority, an assessor shall assess that property in the name of the person. Application 11(4.2) An assessment of real property under subsections (4) and (4.1) shall be done as if the person was the registered owner of the property. Improvements included in assessment 11(5) Where an improvement is located on real property to which subsection (4) or (4.1) applies, an assessor shall assess the improvement and the real property together in the name of the person who holds the real property under lease, permit or licence. Classification of properties 11(6) In doing an assessment, an assessor shall classify the property being assessed in accordance with the prescribed classes of property. Allocating assessed values 11(7) Where property being assessed falls within two or more prescribed classes of property, the assessor shall allocate the assessed value of the property to the classes in portions that, in each case, reflect the part of the assessed value attributable to the portion of the property falling within the class. S.M. 1998, c. 34, s. 5 ; S.M. 2004, c. 41, s. 2 ; S.M. 2008, c. 34, s. 7 . Adding real owners to rolls 12(1) A real owner of land may apply to the municipal administrator or, in respect of land in the City of Winnipeg, to the City Assessor to have the name of the real owner added to the assessment roll and the municipal tax roll as owner of the land. Application to add name to rolls 12(2) An application under subsection (1) must be made in writing and must (a) set out the full name, the place of residence and the mailing address of the real owner; (b) provide particulars of the ownership rights of the real owner; (c) include a consent to adding the name of the real owner to the rolls, signed by the registered owner of the land; and (d) be signed by the real owner. Municipal administrator to make entry on rolls 12(3) Where an application under subsection (1) meets the requirements of subsection (2), the municipal administrator or the City Assessor shall add the name of the real owner to the assessment roll and the municipal tax roll as an owner of the subject land and, in the case of a municipal administrator, the municipal administrator shall inform the assessor of the entry. Amending assessment rolls 13(1) Where, in a year for which a general assessment under subsection 9(1) is not required, (a) assessable property is not entered in an assessment roll; (b) by reason of (i) an error or omission in an assessment roll entry, (ii) destruction of or damage to the property, (iii) altered or new improvements to the property, (iv) a change in the physical characteristics of the property or in the physical characteristics of property that is in close proximity to the property, (v) a change in the zoning or permitted uses applicable to the property, (vi) subdivision of the land that forms all or a part of the property, or a change in a plan of subdivision, (vi.1) consolidation of a parcel or parcels of land, (vii) in the case of assessable property that is residential property containing not more than four dwelling units, any significant factor that affects such property and that is external to the property, (viii) the closure of the whole of a building or structure in which a commercial operation was carried on, where (A) the commercial operation was, before the closure, the only commercial operation on the property, (B) at least one year has passed since the closure, and (C) the only use made of the building or structure since the closure is the storage of personal property or fixtures that were used in the commercial operation, or (ix) a change that causes a building or structure on the property to no longer conform to the requirements of subclause (viii); the value of the property is not the same as the value entered in the assessment roll; or (c) there is (i) a change in the classification of the property under this Act, (ii) a change in the eligibility of the property for, or in the amount of, an exemption under this Act, (iii) a change in the boundary of the municipality in which the property is located that affects the property, or (iv) a change in a school division or school district boundary that affects the property; the assessor shall amend the assessment roll by making an amending entry in the roll that is being prepared by the assessor under subsection 9(3). Application for amendment 13(2) A person in whose name property is assessed who is of the opinion that any of the circumstances referred to in subsection (1) exist with respect to the property, may apply to an assessor to amend the assessment roll in accordance with that subsection, and the assessor shall, within 60 days of receipt of an application, (a) amend the assessment roll or refuse to amend it; and (b) give notice by mail or electronic communication to the applicant of the decision taken under clause (a). Change in ownership amendment 13(3) Where an assessor learns of a change in the ownership of assessable property, the assessor shall immediately notify the subject municipality of the change and the municipal administrator shall amend the assessment rolls accordingly. Same conditions and requirements apply 13(4) In redoing an assessment for purposes of amending an assessment roll under subsection (1), an assessor shall apply the same conditions and requirements, including the same reference date, as applied when the assessment was first done, except that the subsequent change of conditions or circumstances under clause (1)⁠(b) or (1)⁠(c) that is the reason for amendment of the roll applies in redoing the assessment as if the change in the conditions or circumstances had applied to the subject property when the assessment was first done. Amendments apply in subsequent years 13(5) An amendment under subsection (1) applies in the years that follow the year in which the amendment is made until the year for which the next general assessment under subsection 9(1) is done. Notice of an amendment 13(6) After amendment of an assessment roll under subsection (1) or (3), the assessor must send notice of the amendment by mail or electronic communication, in the prescribed form, to the person in whose name the subject property is assessed. Conservation property breakdown 13(7) Where an amendment under subsection (1) alters the assessed value of property that includes conservation land, the assessor shall, in a notice of the amendment sent under subsection (6), indicate the portion of the assessed value that relates to conservation land. "Conservation land" 13(8) For purposes of subsection (7), "conservation land" means land that (a) is Farm Property; (b) is not used for an agricultural purpose; and (c) is, on the applicable reference date and during the prescribed time period preceding the applicable reference date, left in an undeveloped and natural state by the registered owner or occupier of the land for the purpose of preserving or restoring the quality of the land as a natural environment or habitat. S.M. 1996, c. 9, s. 4 ; S.M. 2008, c. 34, s. 8 ; S.M. 2010, c. 33, s. 39 ; S.M. 2019, c. 5, s. 20 ; S.M. 2022, c. 26, s. 6 and 7. P.M.A. may amend rolls 14(1) The Provincial Municipal Assessor may at any time, for the purpose of correcting an error or omission, authorize and direct a municipal administrator to amend the annual assessment roll that immediately precedes the annual assessment roll being prepared under section 9. City Assessor may amend rolls 14(2) The City Assessor may at any time, for the purpose of correcting an error or omission, amend the latest revised real or personal property assessment roll or business assessment roll, as the case requires, of The City of Winnipeg as certified, amended and revised by the City Assessor . Notice, revision and appeal re corrections 14(3) After amending an assessment roll under this section, the assessor must send notice of the amendment by mail or electronic communication to the person in whose name the subject property is assessed. The revision and appeal process set out in Part 8 applies in respect of the amendment, except that an application for revision must be made within 20 days after the day the notice of the amendment was received by the person in whose name the property was assessed. S.M. 1998, c. 34, s. 6 ; S.M. 2002, c. 39, s. 527 ; S.M. 2022, c. 26, s. 8 . Errors do not affect validity 15(1) In respect of an assessment roll prepared under this Act, (a) an error or omission in the roll or in a notice of an assessment under subsection 9(6) or in a notice of an amendment under subsection 13(6); (b) a failure on the part of an assessor or other official (i) to send a notice of an assessment under subsection 9(6) or a notice of an amendment under subsection 13(6), or (ii) to perform within a required time a duty that is assigned to the assessor or official by this Act or a regulation; does not invalidate the roll or affect the liability of a person to pay taxes in respect of assessed property listed in the roll. Revision rights reserved 15(2) Nothing in this section affects the right of a person to make an application for revision of an assessment roll under subsection 42(1). Revisions by agreement 15.1(1) At any time before the board of revision begins hearing an application respecting the assessment of a property under subsection 42(1), the assessor and a person described in that subsection, or the agent of such a person, may agree to change the following: (a) the assessed value of the property; (b) the liability to taxation of the property; (c) the classification of the property. Form and content of agreement 15.1(2) An agreement under subsection (1) must be in writing and must contain a description of the changes and the reasons for them. Effect of agreement 15.1(3) When an agreement has been made under subsection (1), (a) the assessor must revise the applicable assessment roll accordingly; (b) no application may be made to the board of revision in respect of the matter or matters agreed to; and (c) any application to the board of revision that was filed in respect of the property before the agreement was entered into is deemed to have been withdrawn. Supplementary taxes not affected by agreement 15.1(4) Unless supplementary taxes are dealt with in an agreement under subsection (1), a person who entered into such an agreement may make application to the board of revision in respect of a supplementary tax notice that the person receives under (a) section 329 of The City of Winnipeg Charter , if the property is in the City of Winnipeg; or (b) section 328 of The Municipal Act , if the property is in another municipality. Public registries of agreements 15.1(5) The Provincial Municipal Assessor or, where applicable, the City Assessor must maintain a public registry containing a copy of each agreement entered into under this section that affects the current general assessment. The registry may be in electronic form. Copy to municipality 15.1(6) If an agreement under this section affects a property in a municipality other than The City of Winnipeg, the Provincial Municipal Assessor must send a copy of the agreement to the municipality. Amendment and correction process saved 15.1(7) Nothing in this section affects the power to amend or correct (a) an assessment roll under section 13 or 14; or (b) a tax roll under section 300 or 326 of The Municipal Act or section 340 or 341 of The City of Winnipeg Charter . S.M. 2008, c. 34, s. 9 . Assessor may request information 16(1) An assessor may request that a person, including a Crown agency or Crown corporation, who owns, uses or occupies assessable property, provide to the assessor information or documentation that relates or might relate to, or that affects or might affect, the value of the property being assessed or that is or might be relevant to assessment of the property which, without limiting the generality of the foregoing, may include information for each year since the previous general assessment respecting (a) any sale of the property; (b) the cost of any construction on the property; and (c) any income or expense related to the use or operation of the property. Time to provide information and declaration 16(2) Where a person, including a Crown agency or Crown corporation, receives a written request from an assessor under subsection (1), the person shall, within 21 days of receiving the request, provide information or documentation to the extent that information or documentation to which the request relates is in the possession or control of the person and shall provide, in the form of a signed statement, a declaration of the person affirming that the information or documentation provided by the person is complete, true and accurate. Inquiries at land titles offices by assessor 16(3) An assessor may make inquiries at the office of the Director of Crown Lands and at a land titles office for the purposes of making an assessment of assessable property and persons having charge of such offices shall provide to the assessor, free of charge, such information or documentation as the assessor requests. Information provided not binding on assessor 16(4) Information and documentation that is provided to an assessor under this section is not binding on the assessor in making an assessment. Cemetery statement on lots or plots 16(5) A registered owner of land that is a cemetery, or where the registered owner does not operate the cemetery, the operator of the cemetery, shall, on or before July 1 each year, send to the Provincial Municipal Assessor a statement showing the number of cemetery lots or plots in which interments exist. S.M. 1996, c. 9, s. 5 ; S.M. 1998, c. 34, s. 7 . PART 5 ASSESSMENTS Assessment at value 17(1) Subject to the provisions of this Part, an assessor shall, for purposes of this Act, assess property at value. Farm Property:

farming purposes 17(2) A registered owner of Farm Property may request an assessor to determine the Farm Property assessed value of the property on the basis of its use for farming purposes and where so requested, the assessor shall thereafter, and for so long as the property is used for purposes that are prescribed as farming purposes, determine the Farm Property assessed value of the property solely on the basis of use for farming purposes as prescribed under subsection (8). 17(3) [Repealed] S.M. 2008, c. 34, s. 10 . Farm Property assessed value 17(4) A Farm Property assessed value determined under subsection (2) applies in respect of taxation for the year following the year in which the request is made under the subsection and may be the subject of an application under subsection 42(1). Change in use tax payback 17(5) Where the registered owner or occupier of Farm Property to which a Farm Property assessed value under subsection (2) applies changes the use of the property from a prescribed farming purpose to a purpose that is not a prescribed farming purpose, the registered owner shall, (a) in respect of each year for which taxes are levied against the property on the basis of a Farm Property assessed value under subsection (2); or (b) in respect of the five years that immediately precede the year in which the change of use occurs; whichever is the lesser period, pay to the municipality an amount of taxes that represents the difference between the taxes that were levied in respect of the property on the basis of the Farm Property assessed value under subsection (2) and the taxes that would have been levied in respect of the property had a Farm Property assessed value under subsection (2) not applied. Endorsement on tax certificate 17(6) Where the registered owner of Farm Property requests determination of a Farm Property assessed value under subsection (2), the subject municipality shall not issue a tax certificate in respect of the property without stating on the certificate that the property is subject to subsection (5). Lien on land and collection 17(7) Where a registered owner of Farm Property, in respect of which taxes are levied on the basis of a Farm Property assessed value determined under subsection (2), becomes liable under subsection (5) for payment of an amount of taxes in respect of the Farm Property, (a) the amount of taxes is a lien upon the land that forms part of the Farm Property and (i) the lien has preference and priority over other claims, liens, privileges or encumbrances in respect of the land, other than a claim, lien, privilege or encumbrance of the Crown, (ii) the lien does not require registration against the land to preserve it, and (iii) a change in the ownership of the Farm Property or a seizure by a sheriff, bailiff or landlord does not defeat the lien; (b) the municipal administrator of the subject municipality shall add the amount of taxes to the taxes shown on the tax roll to be charged and levied against the Farm Property; and (c) the municipality may collect the amount of taxes in the same manner in which taxes upon the Farm Property are collectable under The Municipal Act or, in respect of the City of Winnipeg, under The City of Winnipeg Charter , and with the like remedies. Farm Property assessment regulations 17(8) The Lieutenant Governor in Council may make regulations (a) defining farming purposes for purposes of subsection (2); and (b) respecting any matter that the Lieutenant Governor in Council considers necessary or advisable for the purpose of carrying out the intent and purpose of subsections (2) to (7). 17(9) [Repealed] S.M. 2008, c. 34, s. 10 . Easements and rights-of-way 17(10) For purposes of assessments of lands that are affected by easements or rights-of-way, an assessor shall (a) increase the assessed value of land that enjoys the benefit of an easement or right-of-way by an amount that represents the increase in value of the land, if any, resulting from enjoyment of the benefit of the easement or right-of-way; and (b) decrease the assessed value of land upon which the easement or right-of-way is situated by an amount that represents the loss in value of the land, if any, resulting from the presence of the easement or right-of-way on the land. Reserve for private roadway 17(11) Where a strip of land, that is not part of land that is being assessed, is reserved as a private roadway for the benefit of land that is being assessed, an assessor shall, subject to subsection (12), add the value of the strip of land to the assessed value of the land that is being assessed. Roadway reserves for several parcels of land 17(12) Where a strip of land under subsection (11) is reserved for the benefit of two or more parcels of land, an assessor shall, for purposes of an assessment under subsection (11), apportion the value of the strip of land to the parcels of land in proportion to the benefit enjoyed by each parcel. Occupier interest value 17(13) Where, under subsection 11(2) or 11(3), a right, interest or estate in land or an improvement is assessed in the name of a person other than the registered owner of the land, the assessed value of the right, interest or estate is the assessed value of the land or the improvement as if the land or improvement were held by the person as the registered owner of the land or improvement. Portioned values to be used 17(14) Portioned values shall be used to determine the amount of tax, or grant in the place of tax, applicable in respect of property within a class of property for which a percentage of assessed value is prescribed. Business assessment on annual rental value 17(15) An assessor shall make business assessments on the basis of an annual rental value on the reference date. Determination of annual rental value 17(16) In determining an annual rental value for purposes of a business assessment, an assessor shall determine the annual rental value by such method or in such manner that the annual rental value determined by the assessor is fair and just in relation to annual rental values assigned to other assessable property. S.M. 1989-90, c. 90, s. 31 ; S.M. 1992, c. 13, s. 5 ; S.M. 1996, c. 9, s. 6 ; S.M. 2002, c. 39, s. 535 ; S.M. 2008, c. 34, s. 10 . Presumption of validity of assessment 18 Notwithstanding any other provision of this Act, an assessment is presumed to be properly made and the assessed value to be fixed at a fair and just amount where the assessed value bears a fair and just relation to the assessed values of other assessable property. Assessing the value of a railway roadway, pipeline or gas distribution system 19 In assessing a railway roadway, pipeline or gas distribution system, an assessor shall determine the value by applying the assessment rates prescribed under clause 6(1)⁠(a). S.M. 1996, c. 7, s. 3 . PART 6 LIABILITY TO TAXATION REAL PROPERTY Liability to taxation 20 Real property situated in a municipality is subject to taxation levied by the municipality, unless otherwise provided in this Part. Real property general exemptions 21 Except as otherwise provided in this Part, real property or a portion of real property is exempt from taxation levied by a municipality where the real property, or the portion of real property, (a) is owned by, or is held in trust for, (i) the Crown, (ii) Manitoba Properties Inc., (iii) the Convention Centre Corporation established under The Convention Centre Corporation Act , (iv) [repealed] S.M. 2015, c. 43, s. 35 , (v) [repealed] S.M. 2011, c. 35, s. 34 ; (b) is vested in CancerCare Manitoba; (c) is owned by the Rural Municipality of Rosser and is located within the following described area: Firstly: sections 23, 26 and 35 and fractional sections 25 and 36 of fractional township 11 in range two east of the principal meridian in Manitoba and all road allowances adjoining those sections and fractional sections excepting that portion of the road allowance adjoining the eastern boundary of said fractional section 25 which lies to the south of the straight production westerly of the northern limit of lot three in the outer two miles of the Parish of Kildonan, Secondly: fractional section 24 in said fractional township 11 excepting the north-east quarter of said fractional section 24 and the road allowances adjoining the said north-east quarter and the road allowance adjoining the eastern boundary of the south-west quarter of said fractional section 24, Thirdly: the north-west quarter of section 14 in said fractional township 11 and the road allowances adjoining the said north-west quarter, and Fourthly: all those portions of sections 22, 27 and 34 in said fractional township 11 taken for highway and shown coloured pink on a plan filed in the Winnipeg Land Titles Office as No. 5323 and all those portions of the road allowances adjoining said sections 22, 27 and 34 that lie between the straight productions of the eastern and western limits of the land taken for highway as shown coloured pink on plan No. 5323 aforesaid; (d) is owned by the Rural Municipality of Cornwallis and is located within the boundaries of the City of Brandon; (e) is owned by the Town of Neepawa, used as an airport, and located in section 31-14-15 WPM and the NE quarter of 30-14-15 WPM; (f) is owned by the Rural Municipality of Saskatchewan, located in the Town of Rapid City, and described as lots 11 to 13, block 52, plan A; (g) [repealed] S.M. 2011, c. 35, s. 34 ; (h) is owned, and used as a site for a municipal office, by the Rural Municipality of Roblin, located in the Village of Cartwright, and described as lot 2, block 7, plan 35, and lot 25, block 9, plan 35. S.M. 1990-91, c. 4, s. 3 ; S.M. 2001, c. 18, s. 19 ; S.M. 2011, c. 35, s. 34 ; S.M. 2012, c. 40, s. 31 ; S.M. 2015, c. 43, s. 35 . Real property partial exemptions 22(1) Subject to sections 25 and 26, real property is exempt from taxation levied by a municipality, other than for local improvements, where the real property (a) is owned by, or is held in trust for, (i) the municipality that levies the taxation, (ii) the board of a watershed district established or continued under The Watershed Districts Act , (iii) [repealed] S.M. 1989-90, c. 65, s. 12 , (iv) [repealed] S.M. 1995, c. 35, s. 3 , (v) the corporation continued under The Manitoba Hydro Act , being Manitoba Hydro, or a subsidiary company of Manitoba Hydro, (vi) [repealed] S.M. 1996, c. 79, s. 35 , (vii) the Manitoba Water Services Board continued under The Manitoba Water Services Board Act , (viii) Manitoba Liquor and Lotteries Corporation under The Manitoba Liquor and Lotteries Corporation Act ; (b) is owned or used by, or is held for use by, a university; (b.1) is owned or used by, or is held for use by, a college as defined in section 1 of The Advanced Education Administration Act ; (b.2) is owned or used by, or is held for use by, University College of the North as established in The University College of the North Act ; (b.3) is used as the conservation centre, as defined in section 1 of The Polar Bear Protection Act , and is used or operated, or held for use or operation, by Assiniboine Park Conservancy Inc.; (b.4) is owned or used by, or is held for use by, the Manitoba Institute of Trades and Technology continued under The Manitoba Institute of Trades and Technology Act , to a maximum exemption of 4.047 hectares; (c) is real property that was exempt from taxation under subsection 6(1) of The Health Sciences Centre Act immediately before April 1, 2000 and that continues to be used for a purpose for which an exemption was available on that day; (c.1) is real property (other than a residence) owned or beneficially owned by Shared Health — or owned by a corporation of which Shared Health is a shareholder or member and which has as its shareholders or members only not-for-profit corporations — and located in The City of Winnipeg within the area bounded on the west by Tecumseh Street, on the south by Notre Dame Avenue, on the east by Sherbrook Street, and on the north by Elgin Avenue excepting the area north of the Public Lane which lies between William Avenue and Elgin Avenue and west of Parcel D Plan 51955 WLTO; (c.2) is a residence operated by or in connection with Shared Health for undergraduate students in the health professions who are taking training at the Health Sciences Centre, to a maximum exemption of 0.81 hectare; (d) is used for a public school within the meaning of The Public Schools Act or an independent school within the meaning of The Education Administration Act , to a maximum exemption of 4.047 hectares; (d.1) is used as a regional library, as defined in section 1 of The Public Libraries Act , to a maximum exemption of 0.81 hectare; (e) is used for a hospital, to a maximum exemption of 4.047 hectares; (f) is used by an educational institution that prepares pupils for the examinations of, and is affiliated with, a university, to a maximum exemption of 1.62 hectares; (g) is owned or used by a municipality, religious denomination or non-profit corporation as a cemetery, to a maximum exemption of 8.09 hectares; (h) [repealed] S.M. 1998, c. 34, s. 8 ; (i) is owned by a religious denomination and is occupied and used by the denomination primarily (i) as a church, synagogue or place of religious worship, (ii) as a religious retreat house, or (iii) for religious instructional purposes, to a maximum exemption of 0.81 hectare; (j) is owned and used by (i) Providence University College and Theological Seminary, or (ii) [repealed] S.M. 1998, c. 49, s. 19 , (iii) [repealed] S.M. 1998, c. 34, s. 8 , (iv) [repealed] S.M. 1998, c. 49, s. 19 , (v) The Salvation Army William and Catherine Booth University College; for religious, educational or training purposes; (j.1) is owned or used by, or is held for use by, the corporation continued by The Canadian Mennonite University Act , for religious, educational or training purposes; (k) is used primarily as a non-profit day care centre licensed under The Community Child Care Standards Act ; (l) is exempt from school taxes under subsection 23(1) and is exempted by by-law of the municipality from taxation for municipal purposes; (m) is owned by the Rural Municipality of Langford, the Rural Municipality of Rosedale and the Town of Neepawa, and is described as lots 8 to 13 and 21 to 25, Block 100, Plan 256 in the Town of Neepawa; (n) is owned by the Dauphin Veterans' Association, used and occupied by the Association and other organizations comprising members or ex-members of His Majesty's Forces, and is located in lot 8, block 11, plan 243 in the Town of Dauphin; (n.1) is used primarily by The Royal Canadian Legion or The Army, Navy and Air Force Veterans in Canada, to a maximum exemption of 0.81 hectare; (o) is owned by the Government of Canada and leased to an incorporated non-profit harbour authority for use as a fishing harbour, including water lots and wharves used for the operation of the fishing harbour, but excluding real property used for processing or manufacturing, or for any other commercial purpose; (p) is used as a public multi-purpose recreational trail and is owned by (i) the Manitoba Recreational Trails Association Inc. or a corporation it controls, or (ii) a non-profit organization whose membership is open to the public and whose purposes and objects are substantially the same as those of the Manitoba Recreational Trails Association Inc.; (q) is used or occupied by The Fort Whyte Foundation Inc., and is described as Lot 2, Plan 18023, WLTO in O.T.M. Lots 6 to 17, Parish of St. Charles. Exemption for sports or recreational facility on university land 22(1.1) Subject to sections 25 and 26, real property is exempt from taxation levied by a municipality, other than for local improvements, where (a) the land is owned by a university and leased to the Crown, a municipality or a person, or to any combination of them; and (b) an improvement situated on the land (i) is, or is designed to be, an outdoor or indoor sports or recreational facility, (ii) is used primarily for sport or recreational purposes, and (iii) is (A) used by a non-profit organization whose purposes and objects include promoting participation in sport or recreational activity, or (B) used in accordance with an agreement that authorizes it to be used, at least in part, by the university and community groups for sport or recreational purposes. Application of subsection (1.1) 22(1.2) The exemption under subsection (1.1) applies to all portions of an improvement described in clause (1.1)⁠(b), including those portions used to prepare, provide, serve or sell food, refreshments or merchandise when an event is being held at the improvement, except those portions that are 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 at the improvement. Farm improvements exemption 22(2) Where an improvement (a) is a building; (b) is located on land that is farm land according to classes of assessable property prescribed under clause 6(1)⁠(b); (c) is not less than 60 years old; and (d) is permanently vacant or abandoned; the improvement is exempt from taxation levied by a municipality, other than for local improvements. Airport improvements exemption 22(3) The following improvements used in the operation of an airport are exempt from taxation levied by a municipality: (a) runways; (b) paving; (c) fencing; (d) pole lines, transmission lines, light standards and unenclosed communications towers. S.M. 1989-90, c. 65, s. 12 ; S.M. 1990-91, c. 4, s. 3 ; S.M. 1991-92, c. 26, s. 55 ; S.M. 1992, c. 13, s. 6 ; S.M. 1995, c. 35, s. 3 ; S.M. 1996, c. 79, s. 35 ; S.M. 1998, c. 34, s. 8 and 9; S.M. 1998, c. 49, s. 19 ; S.M. 1999, c. 29, s. 3 ; S.M. 2000, c. 30, s. 3 ; S.M. 2004, c. 16, s. 42 ; S.M. 2004, c. 41, s. 3 ; S.M. 2004, c. 42, s. 39 ; S.M. 2005, c. 13, s. 15 ; S.M. 2009, c. 26, s. 49 ; S.M. 2010, c. 33, s. 39 ; S.M. 2010, c. 40, s. 6 ; S.M. 2011, c. 16, s. 44 ; S.M. 2011, c. 35, s. 34 ; S.M. 2011, c. 41, s. 71 ; S.M. 2011, c. 50, s. 7 ; S.M. 2012, c. 40, s. 31 ; S.M. 2013, c. 51, Sch. A, s. 60 ; S.M. 2014, c. 24, s. 28 ; S.M. 2015, c. 11, s. 54 ; S.M. 2018, c. 6, s. 44 ; S.M. 2020, c. 13, s. 2 ; S.M. 2021, c. 4, s. 28 ; S.M. 2021, c. 15, s. 98 ; S.M. 2021, c. 26, s. 12 ; S.M. 2022, c. 22, s. 20 . Exemption from school taxes 23(1) Subject to sections 25 and 26, real property is exempt from taxation for school purposes where the real property (a) is used for (i) a home for the aged and infirm for which funding is provided by the Minister of Health, or (ii) a personal care home, as defined in The Health Services Insurance Act , to a maximum exemption of 0.81 hectare; (b) is used by a non-profit organization, charitable organization or municipality as an elderly persons housing unit or hostel, as defined in The Elderly and Infirm Persons' Housing Act , to a maximum exemption of 0.81 hectare; (c) is owned by an incorporated agricultural or horticultural society; (d) is owned by or is held in trust for and is used by a college or seminary of learning, to a maximum exemption of 1.62 hectares; (e) is owned by or is held in trust for and is used by a charitable organization primarily for the purpose of giving relief or assistance to aged, indigent or sick persons, to a maximum exemption of 0.81 hectare; (f) [repealed] S.M. 2020, c. 13, s. 3 ; (g) is used for a missionary purpose or other charitable or educational purpose in connection with Indian missions, to a maximum exemption of 0.81 hectare; (h) is (i) owned by, (ii) held under leasehold title by, or (iii) held in trust for, and used and occupied by a Young Men's Christian Association, a Young Women's Christian Association, a Young Men's and Young Women's Christian Association or a Young Men's and Young Women's Hebrew Association; (i) is (i) owned by, or (ii) held under leasehold title by, a municipality, community association, service club, public recreation commission or other public body or group that serves the local community, and is not occupied, used or operated for profit but as a community hall, community recreation area, community centre or community rink, to the extent that the improvements are not used as licensed premises within the meaning of The Liquor, Gaming and Cannabis Control Act , and to a maximum exemption of 0.81 hectare; or (j) is owned and used by a corporation that is a charitable organization and to which Part XXII of The Corporations Act applies and is used solely for the purposes of a museum. Farm Property exemption 23(2) Farm Property is exempt from liability for payment of the education support levy under The Public Schools Act . Community revitalization property 23(3) The incremental assessed value of a community revitalization property is exempt from taxation for school purposes. S.M. 1992, c. 35, s. 58 ; S.M. 1995, c. 35, s. 4 ; S.M. 1998, c. 34, s. 10 ; S.M. 2004, c. 17, s. 9 ; S.M. 2008, c. 34, s. 11 ; S.M. 2009, c. 29, s. 18 ; S.M. 2013, c. 51, Sch. B, s. 196 ; S.M. 2018, c. 9, s. 48 ; S.M. 2020, c. 13, s. 3 . Contiguous land exemption 24 An exemption applicable to real property under subsection 22(1) or section 23 extends to include land that is contiguous to the real property. S.M. 1989-90, c. 90, s. 31 . Right, interest or estate of occupier 25(1) Subject to subsection (2), a right, interest or estate of an occupier that is assessed under subsection 11(2) or 11(3) is subject to taxation under this Act. Occupiers of Crown land 25(2) Subsection (1) does not apply to a right, interest or estate of an occupier of Crown land, where the occupier (a) is a permittee or lessee of the property and subsection 7(4) of The Crown Lands Act applies; (b) is an employee of the government and occupies the property as a residence; (c) [repealed] S.M. 1998, c. 34, s. 11 ; or (d) holds a right, interest or estate in the centennial centre, except for purposes of a business tax under Part 7. S.M. 1996, c. 58, s. 460 ; S.M. 1998, c. 34, s. 11 . Proportionate building tax exemption 26(1) Where a portion of a building is used for a purpose for which an exemption from taxation is available under section 22 or 23, the exemption applies to a portion of the taxation (a) that applies to the building, in the same proportion as the used portion of the building bears to the building as a whole; and (b) that applies to the land on which the building is located, in a proportion that reflects the portion of the land that is required for the exempted use of the portion of the building. Proportionate land tax exemption 26(2) Where a portion of land is used for a purpose for which an exemption from taxation is available under section 22 or 23, the exemption applies to a portion of the taxation that applies to the land, in a proportion that reflects the portion of the land that is required for the exempted use of the portion of the land. Hospital building exemption 26(3) In respect of real property that is used for a hospital, and that exceeds 4.047 hectares, an exemption otherwise applicable under clause 22(1)⁠(e) applies in respect of a building that is located on the excess land where the building is used for a hospital. Contiguous land to multiple exemptions 27 Where, under section 22 or 23 or both, a building qualifies for more than one exemption, the maximum amount of contiguous land eligible for exemption is to be determined according to the primary purpose for which the building is occupied or used and is not cumulative. PART 7 BUSINESS AND PERSONAL PROPERTY TAXATION BUSINESS PROPERTY By-law for business assessments 28 For purposes of a business tax, a council may, by by-law, provide for business assessments to be made in accordance with this Act in respect of businesses that are carried on in the municipality. Levy of business taxes by councils 29 Where a council, by by-law under section 28, provides for assessments for purposes of a business tax, the council shall levy the business tax on persons who engage in an occupation, art, profession, enterprise or livelihood for the purpose of making money for profit, including persons or entities that do business as a trader or manufacturer or whose business in the municipality involves operation of (a) a bank, a credit union, a loan company, an insurance company, a trust company or an investment dealer; (b) a warehouse or storage facility; or (c) a railway, pipeline, telegraph, express or railway trucking freight delivery service. S.M. 2001, c. 27, s. 3 ; S.M. 2002, c. 47, s. 27 . Business tax exemptions 30 The business premises of a political, friendly, trade, professional or labour organization or association, whether or not incorporated, where the organization or association is not operated for profit or for the personal gain of its members, is exempt from the imposition of a business tax by a municipality. PERSONAL PROPERTY Mandatory personal property assessments 31(1) Personal property assessments shall be made of (a) gas distribution systems; (b) spurs and railway sidings; and (c) oil, natural gas or salt production equipment; and shall be made in the name of the owner or operator of the property. By-law for personal property assessments 31(2) Subject to subsection (4), a council may provide by by-law for the assessment of personal property in the municipality other than personal property to which subsection (1) applies. Personal property assessments 31(3) Subject to subsection (1), personal property is not subject to assessment unless the council by by-law provides for the taxation of personal property and the taxable personal property is described in the by-law. Personal property tax exemptions 31(4) Personal property is exempt from taxation by a municipality where the property (a) is produce from land that is occupied as a farm or garden; (b) is farm stock, farming implements and farm machinery that is usually used by a farmer for the purpose of farming; (c) is farm produce or cordwood that is held in storage by a person who is not the producer of it and for the sole purpose of later shipment and sale; (d) is household effects, furniture, books and clothing belonging to a person for the private use of the person or a member of his or her household; (e) is books, documents or pieces of equipment that belong to, and are used in the operation of, a public library; (f) is a ship; (g) is a mineral, including oil, gas, peat and salt, that is being gathered, transported or stored; (h) is owned by, or is held in trust for, a person or entity whose real property is exempted under section 21; (i) belongs to a railway company; (j) is equipment used for (i) the mining or removal of aggregate, as defined in The Mines and Minerals Act , or (ii) peat harvesting, as defined in The Peatlands Stewardship Act ; (k) is an electric power system intended for or used in the generation, transmission, or distribution of electricity; or (l) is a telecommunications system intended for or used in a cable distribution undertaking or a telecommunications carrier, including cables, poles, amplifiers, antennae and drop lines, installations, materials, devices, fittings, apparatus, appliances, machinery and equipment. Personal property rate of taxation 31(5) A council shall not impose and levy the personal property tax at a rate of taxation that exceeds the rate of taxation imposed and levied by the council against real property in the municipality. S.M. 1991-92, c. 12, s. 35 ; S.M. 1996, c. 58, s. 460 ; S.M. 1999, c. 45, s. 2 ; S.M. 2002, c. 24, s. 43 ; S.M. 2002, c. 47, s. 14 ; S.M. 2014, c. 27, s. 66 . Business tax on cable television service 32(1) Where a person, within a municipality, provides a television reception service by means of, in whole or in part, cables, wires and other equipment or facilities, the person, in providing the television reception service and related services, is deemed to be carrying on a business in the municipality and is liable in each year to payment of a business tax to the municipality equal to 1% of the gross revenue of the business in the year that precedes the year for which the tax is payable. "Gross revenue" 32(2) For purposes of this section, "gross revenue" means gross revenue that is received in payment of fees or other charges for the television reception service provided in the municipality and does not include provincial sales tax that is collected as an agent of the Crown. 32(3) [Repealed] S.M. 1998, c. 34, s. 12 . Annual report of gross revenues 32(4) A person who is liable to payment of a business tax to a municipality under subsection (1) shall, on or before March 1, file with the assessor for the municipality a return showing the gross revenue of the person in the preceding year. S.M. 1998, c. 34, s. 12 . Subsection 32(1) business tax replaces usual tax 33(1) Subject to subsection (2), a business tax under subsection 32(1) is in the place of and replaces a business tax that is otherwise payable to a municipality with respect to the cables, wires or other equipment or facilities that are used in providing a television reception service. Business premises tax payable 33(2) Notwithstanding subsection (1), a person who operates a business to which subsection 32(1) applies is liable for the payment of a business tax that is imposed and levied with respect to premises in which the business is carried on in the municipality. Copy of by-law to Provincial Municipal Assessor 34(1) The municipal administrator shall send to the Provincial Municipal Assessor and, where applicable, to the City Assessor, certified copies of by-laws enacted under section 28 or 31. By-law continues in force 34(2) A by-law under section 28 or 31 remains in force until it is repealed by the council. PART 8 REVISION AND APPEAL BOARD OF REVISION Appointment of board of revision 35(1) A council shall each year by resolution appoint a board of revision consisting of not less than three members, some or all of whom may be members of the council. Presiding member of board of revision 35(2) A council shall appoint a member of a board appointed under subsection (1) to serve as the presiding officer of the board. Term of office of board members 35(3) Unless the member sooner dies, resigns or is removed from office by resolution of the council or otherwise, a member of a board shall hold office for a term of not more than one year, commencing on the date of the resolution under subsection (1) or such other date as is specified in the resolution. Appointment of secretary 35(4) The council shall appoint a person to act as secretary of a board appointed under subsection (1). Duties of a board of revision 36(1) A board appointed under subsection 35(1) shall sit to hear applications for revision under section 42. Rules of practice 36(2) A board may determine the rules of practice and procedure to govern the conduct of business before the board or a panel of the board, but the rules do not come into force until approved by the council of the municipality. S.M. 1996, c. 7, s. 4 . Protection of board members 37 In an action or other legal proceeding brought against a member of a board for an act or omission of the member in the course of performing the duties of the member, other than for an act or omission that constitutes a contravention of this Act or of any other Act applicable to the duties of the member, the member has the protection and privileges of a judge of the Court of King's Bench. Designation of board panels 38(1) By order, (a) a board with more than three members may designate at least three of them as a panel to hear applications for revision; and (b) any board may designate one of its members as a panel to hear applications respecting properties in the class prescribed as Residential 1. Presiding officer of panel 38(2) In designating a panel under clause (1)⁠(a), the board must appoint one of the members as the presiding officer of the panel. Panel has powers of a board 38(3) A panel designated under subsection (1) has all the powers and duties of a board, other than the power of a board to make an order under subsection (1) and the duty of a board to report to council under subsection 54(6). More than one panel sitting 38(4) Where a board designates more than one panel under subsection (1), the panels may sit at the same time. S.M. 2008, c. 34, s. 12 . Quorum of board or panel 39 A majority of the members of a board or of a panel constitutes a quorum for purposes of a sitting or hearing or of conducting the business of the board or panel. Compensation 40 A council may, by by-law, provide for the payment of compensation to members of a board who do not receive remuneration as members of the council. REVISION PROCESS Annual sittings of boards of revision 41(1) A board shall sit each year for the purpose of hearing applications for revision under section 42. Secretary to give notice of sittings 41(2) The secretary shall, at least 30 days before the scheduled date of commencement of a sitting of a board, give public notice of the sitting in accordance with this section. Content of notice of sitting 41(3) A public notice under subsection (2) must state (a) that the assessment rolls for the municipality have been delivered to the municipality and are open for public inspection; (b) the address of the office at which the assessment rolls may be inspected; (c) that a board of revision will be sitting to hear applications and give the date, time and place of the sitting; (d) that any person who believes that an assessment ought to be revised may make application in accordance with sections 42 and 43; (e) the address of the office to which applications must be sent; and (f) the complete text of subsections 42(1) and 43(1). Method of giving notice of sitting 41(4) The secretary shall, in respect of a public notice under subsection (2), (a) post the notice in a conspicuous place in the building in which the central offices of the subject municipality are located; (b) send the notice to a newspaper having general circulation in the municipality for publication in at least two editions of the newspaper; and (c) otherwise post the notice or send it for publication in such other places and in such other manner as council directs. S.M. 1998, c. 37, s. 90 . Application for revision 42(1) A person in whose name property has been assessed, a mortgagee in possession of property under subsection 114(1) of The Real Property Act , an occupier of premises who is required under the terms of a lease to pay the taxes on the property, the authorized agent of the person, mortgagee or occupier, or the assessor may make application for the revision of an assessment roll with respect to the following matters: (a) liability to taxation; (b) amount of an assessed value; (c) classification of property; (d) a refusal by an assessor to amend the assessment roll under subsection 13(2). No revision re railway roadway, pipeline or gas distribution system 42(2) A board shall not consider an application for the revision of an assessment rate schedule prescribed under clause 6(1)⁠(a). S.M. 1996, c. 7, s. 5 ; S.M. 1996, c. 9, s. 7 ; S.M. 2001, c. 27, s. 4 ; S.M. 2008, c. 34, s. 13 . Application requirements 43(1) An application for revision must (a) be made in writing; (b) set out the roll number and legal description of the assessable property for which a revision is sought; (c) set out which of the matters referred to in subsection 42(1) are at issue, and the grounds for each of those matters; and (d) be filed by (i) delivering it or causing it to be delivered to the office indicated in the public notice given under subsection 41(2), or (ii) serving it upon the secretary, at least 15 days before the scheduled sitting date of the board as indicated in the public notice. Assessor's request to increase assessed value 43(2) If the assessor wishes to request the board to increase the assessed value of a property, he or she must (a) file an application under subsection 42(1) that puts the assessed value at issue; or (b) give notice under subsection (3) of his or her intention to request an increase. Notice of request to increase assessed value 43(3) If an application by a person other than the assessor puts at issue the assessed value of a property, and the assessor wishes to request the board to increase the assessed value, instead of filing an application under subsection 42(1), the assessor must, at least 10 days before the hearing of the application, (a) file with the board a written notice of his or her intention to seek an increase; and (b) give or mail a copy of the notice to the other parties. S.M. 2001, c. 27, s. 5 . Notice of sitting to parties 44(1) Notwithstanding the giving of public notice under subsection 41(2), the secretary shall, at least 10 days before the scheduled date of commencement of a sitting of the board at which an application will be heard, give or mail to each party a written notice of the date, time and place of the hearing and, to the party who is not the applicant, a copy of the application. 44(2) [Repealed] S.M. 1996, c. 9, s. 8 . S.M. 1996, c. 9, s. 8 . Notice of rescheduled sitting 45(1) Where a board cancels a scheduled sitting or fails to sit as scheduled, the secretary shall, no later than the tenth day following the day on which the board cancels the sitting or fails to sit, give or mail to the parties written notice of the rescheduled date, time and place for the sitting, which date shall be no sooner than the tenth day following the date of the notice. Adjournments of sittings 45(2) A board may adjourn the hearing of an application to a later date, to the next sitting of the board or to an unspecified date, as the board considers appropriate in the circumstances. Absence of party at revision hearing 46(1) Subject to subsection (2), where notice is given in accordance with section 44 and a party fails to attend at the scheduled sitting of the board as specified in the notice, the board may hear and decide upon the application in the absence of the party. Board may dismiss where applicant absent 46(2) Where notice is given in accordance with section 44 and the applicant fails to attend at a scheduled sitting of the board, the board may dismiss the application without a hearing and in the absence of the applicant. Assessor to attend revision hearings 46(3) Where an assessor receives notice under subsection 44(1), the assessor shall attend the hearing of the application to which the notice relates. S.M. 1998, c. 34, s. 13 . Party may testify or call witnesses 47(1) A party may testify, and may call witnesses to testify, at the hearing of an application. Subpoena powers of secretary 47(2) For purposes of hearing an application, a party may request the secretary, by a subpoena or summons issued under the hand of the secretary, to summon a person (a) to appear before the board that is scheduled to hear the application; (b) to give evidence; and (c) to produce such documents and things as relate to the matters at issue in the application. Board may call witnesses 47(3) For the purposes of hearing and deciding upon an application, a board may, by order, summon a person (a) to appear before the board; (b) to give evidence; and (c) to produce such documents and things as relate to such matters as are specified in the order. Service of subpoena, summons or order 47(4) The party that requests a secretary under subsection (2) to issue a subpoena or summons or such party as the board making an order under subsection (3) specifies in the order shall serve the subpoena, summons or order upon the person to whom it is directed by personal service upon the person or by registered mail sent to the address of the person. S.M. 1989-90, c. 90, s. 31 . Failure of witness to appear: penalty 48 Subject to section 49, where, under subsection 47(4), a person is served with a subpoena, summons or order and the person without just excuse fails to attend at the time and place specified in the subpoena, summons or order or, although in attendance, refuses to testify or produce documents as required under the subpoena, summons or order, the person is guilty of an offence and is liable to a fine of not more than $100. S.M. 1989-90, c. 90, s. 31 . Attendance money entitlement 49(1) Where a person who is not a party is required by a summons, subpoena or order under subsection 47(2) or 47(3) to attend at a hearing of an application, the person is relieved of the obligation to attend unless, at the time of service of the subpoena, summons or order, attendance money calculated in accordance with clause 1(a) of Tariff "B" of the King's Bench Rules is paid or tendered to the person. Liability for attendance money 49(2) Unless the board otherwise orders, the party responsible for service of a subpoena, summons or order under subsection 47(4) is liable for payment of attendance money under subsection (1). Testimony under oath or affirmation 50(1) A witness at a hearing shall testify under oath or affirmation. Administration of oath or affirmation 50(2) The secretary or a member of the board hearing the application shall administer the oath or affirmation under subsection (1). Recording of evidence 51(1) Where a party at a hearing requests that the hearing or part of the hearing or the testimony of a witness testifying at the hearing be recorded, the board conducting the hearing may direct, by order, that the hearing or a part of the hearing or the testimony of a witness be recorded by a person appointed by the board, with or without production of a transcript copy of the recording. Liability for cost of recording 51(2) Where a board makes an order under subsection (1), the board may, at the time of making the order or after deciding upon the application, charge against the party who requested the recording the costs or a part of the costs of (a) recording the hearing, a part of the hearing or the testimony of a witness, including the cost of the services of the person appointed to make a recording; (b) producing a readable transcript of a recording; or (c) making copies of a recording or a transcript. Board may view property 52 A board may, for purposes of an application, view the property that is the subject of the application. Burden of proof on assessor 53(1) Subject to subsections (2) and (3), a board shall, at a hearing of an application that pertains to the amount of an assessed value, place the burden of proof on the assessor on matters at issue with respect to the amount of the assessed value. Burden of proof on applicant 53(2) A board shall, at a hearing of an application that pertains to liability to taxation or the classification of property, place the burden of proof on the applicant on matters at issue with respect to liability to taxation or classification of property. Burden of proof for non-cooperation 53(3) Where an applicant fails or refuses (a) to give an assessor a reasonable opportunity to inspect the property; or (b) to comply with a request for information and documentation under section 16; a board shall, at the hearing of the application, place the burden of proof on the applicant on all matters at issue. Order by board or panel 54(1) After hearing an application, a board or, where the application is heard by a panel, the panel, shall, by order, (a) confirm the assessment; or (b) change the assessment as the circumstances require and direct a revision of the assessment roll accordingly, (i) subject to subsections (2.1) and (3), by increasing or decreasing the assessed value of the subject property, (ii) by changing the liability to taxation or the classification of the subject property, or (iii) by changing both the assessed value of the subject property and its liability to taxation or its classification. No order on matters not put at issue 54(2) Despite clause (1)⁠(b), a board or panel shall not change an assessment with respect to any matter that was not put at issue by (a) an application made under subsection 42(1); or (b) a notice filed under subsection 43(3). Increase in assessed value 54(2.1) A board or panel may increase the assessed value of the subject property only if the assessor (a) filed an application under subsection 42(1) that put the assessed value at issue; or (b) gave notice under subsection 43(3) of his or her intention to seek an increase in the assessed value. No change if fair and just relation 54(3) A board or panel shall not change an assessed value where the assessed value bears a fair and just relation to the assessed values of other assessable property. Effect of providing inconsistent information 54(3.1) Where, in response to a request for information or documentation under clause 16(1)⁠(c), a person provided information that was substantially at variance with information that he or she presented at a hearing, the presiding officer of the board or panel may order that the information presented by the person at the hearing is not to be considered by the board or panel in making its decision. Effect of providing no information 54(3.2) Where a person failed to comply with a request for information or documentation under clause 16(1)⁠(c), the board or panel shall specify in its order that any reduction in the assessed value of the person's property is not to take effect until the year following the year to which the application relates. Panel report to board 54(4) After a panel makes an order under subsection (1) in respect of an application, the presiding officer of the panel shall report to the board with respect to the application. Mailing of board or panel order 54(5) After an order is made under subsection (1), the secretary shall, by registered mail, send to each party and, where the secretary is not also the municipal administrator, to the municipal administrator, (a) a copy of the order; and (b) a statement informing the party of the rights of appeal available under section 56 and the procedure to be followed on an appeal. Board report to council 54(6) Upon completion of the revision process in respect of a year, the board shall report to council that the revision process for the year is completed. Revision of assessment roll by assessor 54(7) Where an order is made under subsection (1) directing revision of an assessment roll, the assessor shall revise the assessment roll accordingly. Revising the assessed value of a community revitalization property 54(8) If an order is made increasing or decreasing the total assessed value of a community revitalization property, when revising the assessment roll under subsection (7), the assessor must, to the extent possible, change the property's incremental assessed value. S.M. 1995, c. 35, s. 5 ; S.M. 1996, c. 9, s. 9 ; S.M. 1998, c. 34, s. 14 ; S.M. 2001, c. 27, s. 6 ; S.M. 2008, c. 34, s. 14 ; S.M. 2009, c. 29, s. 18 . Revised assessment rolls final 55(1) Upon entry of revisions authorized by a board, if any, the assessment rolls are in force and, subject to the results of an appeal under section 56, are binding on all parties. Amendment process saved 55(2) Subsection (1) does not affect the power of an assessor under section 13 to amend an assessment roll. APPEAL PROCESS Appeal to Court of King's Bench 56(1) A party may appeal an order made under subsection 54(1) to the Court of King's Bench with respect to liability to taxation only. Appeal to Municipal Board 56(2) A party may appeal an order under subsection 54(1) to the Municipal Board only with respect to the amount of an assessed value or a classification of property.

Simultaneous appeals 56(3) Where a party commences an appeal to the Court of King's Bench under subsection (1) and an appeal to the Municipal Board under subsection (2) and both appeals relate to the same application or the same property, the Board may defer hearing the appeal to the Board until the appeal to the Court of King's Bench, including any appeal from the decision of the Court, is finally determined. New hearing on appeal 56(4) An appeal to the Court of King's Bench or to the Municipal Board is a new hearing on the matters that were put at issue before the board. Right of appeal lost 56(5) The right to appeal as provided under this section is lost and is deemed to be waived or abandoned where a person fails to comply with subsection 57(2) or 62(2). S.M. 1994, c. 20, s. 14 ; S.M. 2001, c. 27, s. 7 . Appeal procedure to Municipal Board 57(1) The appeal procedure set out in this section applies on an appeal to the Municipal Board. Notice of appeal to Municipal Board 57(2) An appellant shall, not later than 21 days after the day on which a copy of an order is sent to the appellant under subsection 54(5), file a copy of the order and a notice of appeal with the Municipal Board. Contents of notice 57(2.1) The notice of appeal referred to in subsection (2) must (a) set out the roll number and legal description or address of the assessable property that is the subject of the appeal; and (b) [repealed] S.M. 1996, c. 9, s. 10 ; (c) set out the matters referred to in subsection 56(2) that are the subject of the appeal, and the grounds of appeal for each of those matters. Filing fee on appeal 57(3) When filing a notice of appeal under subsection (2), the appellant shall pay the applicable filing fee prescribed under The Municipal Board Act . Appeal fee refund 57(4) Where an appellant is successful on an appeal, the filing fee paid under subsection (3) shall be refunded to the appellant. Municipal Board to set appeal hearing with notice 57(5) Subject to subsection (5.1), the Municipal Board shall, with respect to each appeal, set the date, time and place of hearing of the appeal and give written notice of the date, time and place of hearing of the appeal by registered mail to each of the parties. Board may assist in resolution 57(5.1) The Board may, on its own initiative or at the request of the parties, attempt to assist the parties in reaching an agreement that resolves one or more of the matters at issue without holding a hearing. Notice of appeal hearing 57(6) A notice under subsection (5) must set out (a) the name of the appellant and the names of the other parties to the appeal; (b) the roll number and legal description or address of the assessable property to which the appeal relates; and (c) the scheduled date, time and place of the hearing of the appeal. Posting of notice of appeal hearing 57(7) The municipal administrator to whom a notice is sent under subsection (5) shall post the notice in a conspicuous place in the building in which the central offices of the municipality are located. Assessor may seek increase in assessed value 57(8) Notwithstanding that the assessor did not file an application under subsection 42(1) or a notice under subsection 43(3), the assessor may request the Municipal Board to order that the assessed value of a property be increased to an amount greater than what it was before the board order was made. The request is to be made by (a) filing an appeal under subsection (2); or (b) giving notice under subsection (9). Assessor's notice of request to increase assessed value 57(9) If an appellant other than the assessor puts at issue in an appeal the assessed value of a property, as determined by an order made under subsection 54(1), and the assessor wishes to request an increase in that value, instead of filing an appeal under subsection (2), the assessor must, at least 10 days before the hearing of the appeal, (a) file with the Municipal Board a written notice of his or her intent to seek an increase; and (b) give or mail a copy of the notice to the other parties to the appeal. S.M. 1989-90, c. 90, s. 31 ; S.M. 1992, c. 13, s. 7 ; S.M. 1996, c. 9, s. 10 ; S.M. 1998, c. 34, s. 15 ; S.M. 1998, c. 37, s. 90 ; S.M. 2001, c. 27, s. 8 ; S.M. 2008, c. 34, s. 15 . Assessors to attend appeal hearings 58 Whether or not an assessor is a party appealed against in an appeal to the Municipal Board, an assessor shall attend the hearing of the appeal. Adjournment of appeal hearings 59(1) The Municipal Board may adjourn the hearing of an appeal to a later date, to the next sitting of the Board or to an unspecified date, as the board considers appropriate in the circumstances. Municipal Board Act powers apply 59(2) In conducting the hearing of an appeal, the Municipal Board may exercise the powers that are vested in it under The Municipal Board Act . Appeal hearing in absence of party 59(3) Where notice is given in accordance with subsection 57(5) and a party fails to attend the hearing of the appeal at the scheduled time and place or at the scheduled time and place of an adjourned hearing, the Municipal Board may hear and decide the appeal in the absence of the party. Dismissal if appellant fails to appear 59(4) Where notice is given and an appellant fails to appear at the scheduled time and place for the hearing of the appeal, the Board may dismiss the appeal without conducting a hearing and in the absence of the appellant. Burden of proof on appeals 59(5) Subject to subsection (6), the Municipal Board shall, at a hearing of an appeal, place the burden of proof on the assessor on matters at issue with respect to the amount of the assessed value and on the appellant on matters at issue with respect to the classification of property. Burden of proof for non-cooperation 59(6) Where a property owner fails or refuses (a) to give an assessor a reasonable opportunity to inspect the property; or (b) to comply with a request for information and documentation under section 16; the Municipal Board, on an appeal under subsection 56(2), shall, at the hearing of the appeal, place the burden of proof on the property owner on all matters at issue. S.M. 1992, c. 13, s. 8 . Order by Municipal Board 60(1) After hearing an appeal, the Municipal Board may, by order, (a) confirm the assessment; or (b) change the assessment as the circumstances require and direct a revision of the assessment roll accordingly, (i) subject to subsections (1.3) and (2), by increasing or decreasing the assessed value of the subject property, (ii) by changing the classification of the subject property, or (iii) by changing the assessed value and the classification of the subject property; and the board may award costs against a party. No hearing necessary with agreement 60(1.1) Where all parties agree to a revised assessment, the Municipal Board may change the assessment or classification of the subject property, as agreed by the parties, and direct a revision of the roll without hearing an appeal. No order on matters not at issue in an appeal 60(1.2) The Municipal Board shall not change an assessment with respect to any matter that was not put at issue by (a) a notice of appeal filed under subsection 57(2); or (b) a notice filed under subsection 57(9). Increase in assessed value 60(1.3) The Municipal Board may increase the amount of the assessed value of the subject property to an amount equal to or greater than what it was before the board order was made under subsection 54(1), but only if the assessor (a) filed a notice of appeal under subsection 57(2) that put the assessed value at issue; or (b) gave notice under subsection 57(9) of his or her intent to request an increase in the assessed value. No change by Board if fair and just relation 60(2) The Board shall not change an assessed value where the assessed value bears a fair and just relation to the assessed values of other assessable property. Effect of providing inconsistent information 60(2.1) Where, in response to a request for information or documentation under clause 16(1)⁠(c), a person provided information or documentation that was substantially at variance with information that he or she presented at the hearing of an appeal by The Municipal Board, the person chairing the hearing may, whether or not an order was made under subsection 54(3.1) in respect of the matter, order that the information or documentation presented at the hearing is not to be considered by The Municipal Board in making its decision. Effect of providing no information 60(2.2) Where a person failed to comply with a request for information or documentation under clause 16(1)⁠(c), the Municipal Board shall specify in its order that any reduction in the assessed value of the person's property is not to take effect until the year following the year to which the application relates. Board may direct assessments redone 60(3) Subject to subsection (5), where, after hearing and deciding upon appeals made to it, the Municipal Board finds that a number of assessments might be erroneous, the Board may, by order, direct that (a) the assessments that might be erroneous be redone; or (b) assessments of a type or class of property specified in the order be redone. Directions on assessments to be redone 60(4) Where the Municipal Board under subsection (3) directs that assessments be redone, the Board shall give directions with respect to (a) the type or class of property for which assessments are to be redone; (b) whether or not assessments for all properties of a type or class under clause (a) in a municipality are to be redone; (c) where assessments for only a portion of the properties of a type or class under clause (a) are to be redone, the portion for which assessments are to be redone; (d) the factors that an assessor must consider in redoing the assessments; (e) the time for completion and delivery of the assessment rolls with assessments redone; (f) the sending, by mail or electronic communication, and publication of notices of assessments that are redone; (g) the year for which the redone assessments apply for taxation purposes; and (h) such other matters as the Board considers appropriate. Reassessment as of before delivery of rolls 60(5) Where the Board under subsection (3) directs that assessments be redone, the assessor shall assess the property as if the assessment were being redone prior to the time of delivery of the applicable assessment roll under subsection 9(3). Same conditions and requirements apply 60(6) In redoing assessments by order of the Board under subsection (3), assessors shall apply the same conditions and requirements, including the same reference date, as applied when the assessments were first done. Reassessments apply in subsequent years 60(7) An assessment that is redone under subsection (3) applies in the years that follow the year in which the assessment is redone until the year for which the next general assessment under subsection 9(1) is done. P.M.A. and City Assessor to be heard 60(8) Before directing, under subsection (3), that assessments be redone, the Municipal Board shall notify the Provincial Municipal Assessor or, where applicable, the City Assessor of the finding of the Board under subsection (3) and shall allow the Provincial Municipal Assessor or the City Assessor an opportunity to make submissions to the Board with respect to the assessments to be redone or the directions to be given by the Board in respect of the assessments. S.M. 1989-90, c. 90, s. 31 ; S.M. 1996, c. 9, s. 11 ; S.M. 1998, c. 34, s. 16 ; S.M. 2001, c. 27, s. 9 and 10; S.M. 2008, c. 34, s. 16 ; S.M. 2022, c. 26, s. 9 . Mailing of order of Board 61(1) After making an order under subsection 60(1), the Municipal Board shall mail or deliver a copy of the order, together with the reasons for the making of the order, to each of the parties. Revision by municipal administrator 61(2) Where an order of the Municipal Board under subsection 60(1) includes a direction that an assessment or an assessment roll be revised, the municipal administrator of the subject municipality or, in the case of the City of Winnipeg, the City Assessor, shall, upon receiving a copy of the order, revise the assessment or assessment roll accordingly. Revising the assessed value of a community revitalization property 61(3) If an order is made increasing or decreasing the total assessed value of a community revitalization property, the municipal administrator of the subject municipality or, in the case of the City of Winnipeg, the City Assessor, must, to the extent possible, change the property's incremental assessed value when revising the assessment roll under subsection (2). S.M. 2009, c. 29, s. 18 . Appeal to Court of King's Bench 62(1) The procedure set out in the King's Bench Rules applies for purposes of an appeal to the Court of King's Bench under subsection 56(1). Content of appeal documents, parties 62(2) The appellant commencing an appeal under subsection 56(1) shall, in accordance with the King's Bench Rules and not later than 21 days after the day on which a copy of the order of the board is sent to the appellant under subsection 54(5), file appeal documents (a) setting out (i) the assessment or assessable property to which the appeal relates, and (ii) the grounds on which the appeal is based; and (b) naming as respondents (i) the parties on the application for revision from which the appeal arises, and (ii) the City Assessor or the Provincial Municipal Assessor, as the case may be. 28-day limitations 62(3) In respect of an appeal to the Court of King's Bench under subsection 56(1), (a) the registrar of the Court shall fix a date for commencement of the appeal hearing on a date not later than 28 days after the date on which appeal documents are filed under subsection (2); (b) a judge of the Court may adjourn the appeal hearing for a period not exceeding 28 days and, if the judge is of the opinion that special circumstances warrant, such additional period as the judge may consider appropriate; and (c) the judge hearing the appeal shall render a decision on the appeal within 28 days of completion of the appeal hearing. S.M. 1989-90, c. 90, s. 31 ; S.M. 1992, c. 13, s. 9 . Appeal to Court of Appeal 63(1) Subject to this section, a party to an appeal to the Municipal Board or to the Court of King's Bench may appeal the order of the Municipal Board or the Court of King's Bench to the Court of Appeal upon (a) a question involving the jurisdiction of The Municipal Board or The Court of King's Bench; or (b) a point of law; in accordance with the rules of the Court of Appeal. Leave to appeal 63(2) A party may not appeal an order of the Municipal Board to the Court of Appeal without leave of a judge of the Court of Appeal. Apply for leave within 30 days 63(3) For purposes of subsection (2), a party shall apply for leave no later than 30 days after the making of the order sought to be appealed from, or within such further time as a judge of the Court of Appeal may allow. Notice 63(4) A party seeking leave to appeal shall give notice to the other parties and shall state in the notice the grounds of the appeal. Court of Appeal decision final 63(5) A decision of the Court of Appeal on an appeal under subsection (1) is final. PART 9 MISCELLANEOUS AND TRANSITIONAL OFFENCE AND PENALTY Offence and penalty 64 Where a person refuses or fails to supply information or documentation as required of the person under this Act or the regulations, the person commits an offence and is liable to a fine not exceeding $25. for each day that the person continues to refuse or fail to supply the information or documentation. GIVING NOTICES Date mail sent and received 64.1(1) When, under this Act, a notice or other document is mailed to a person (a) it is presumed to be mailed on the date of the notice or document; and (b) it is deemed to be received on the fifth day after the day the notice or document is mailed. Date electronic communication sent and received 64.1(2) When, under this Act, a notice or other document is sent by electronic communication, (a) it is presumed to be sent on the date that the electronic communication is sent; and (b) it is deemed to be received on the date that the electronic communication is sent. S.M. 2022, c. 26, s. 10 . Notice by electronic communication 64.2(1) Subject to subsection (2), a notice or other document is sufficiently given or served by electronic communication under this Act if (a) it is sent by e-mail or other electronic means to an electronic address provided by the person to the sender for that purpose; or (b) it is published on a website or online platform accessible to the person and notice of the publication is sent by e-mail or other electronic means to an electronic address provided by the person to the sender for that purpose. Consent for electronic communication 64.2(2) A notice or other document may be given or served by electronic communication only if the person has agreed in writing or by electronic means that the notice or document — or notices or documents of that class — may be given to or served in that manner. S.M. 2022, c. 26, s. 10 . TRANSITIONAL Repeals 65(1) Subject to subsection (2), this Act repeals the following: (a) The Municipal Assessment Act , R.S.M. 1988, c. M226; (b) in The City of Winnipeg Act , (i) section 162, (ii) section 163, other than the definitions of "taxes" and "tax purchaser", (iii) section 164, other than subsection (5), (iv) sections 166 to 171, (v) sections 173 and 174, and (vi) section 191; and (c) An Act to validate By-law No. 1112 of the Rural Municipality of Rhineland, S.M. 1958, c. 86. Application of repealed statutes 65(2) Notwithstanding the coming into force of this Act, The Municipal Assessment Act , R.S.M. 1988, c. M226, and the provisions of The City of Winnipeg Act , S.M. 1989-90, c. 10, repealed under clause (1)⁠(b) continue to apply to assessments done for purposes of municipal taxation for 1989 or a previous year. S.M. 1994, c. 20, s. 14 . Existing enactments and by-laws 66 Where, before this Act comes into force, an enactment or by-law provides for application of a specified mill rate to an equalized or actual assessment, the enactment or by-law, upon the coming into force of this Act, shall, for 1990 and subsequent years until the enactment or by-law is amended or a new enactment or by-law is passed, be read as applying to the total municipal assessment and not to the equalized or actual assessment and the specified mill rate shall be adjusted downward to a rate that, when applied to the total municipal assessment, results in an amount that does not exceed the amount resulting from application of the specified mill rate to the equalized or actual assessment for 1989. S.M. 1989-90, c. 90, s. 31 . Pre-1990 assessment proceedings 67 With respect to an application or appeal that pertains to an assessment for purposes of municipal taxation for 1989 or an earlier year, an applicant or appellant shall, upon the coming into force of this Act, commence or continue the proceeding in accordance with the provisions of Part 8 of this Act. Phase-in of tax increase or decrease 68 Notwithstanding any provision to the contrary in this or any other Act, where a council determines that a general assessment done under section 9 results in an increase or decrease in taxation, whether in relation to separately assessed property or a class of property, that is unreasonable in the circumstances, the council may, by by-law, on such terms and conditions as the council sets out in the by-law, limit the amount of the increase or decrease for any one or more years beginning with the year of the general assessment and ending with the year preceding the next general assessment. S.M. 1993, c. 52, s. 2 . Reference in C.C.S.M. 69 Parts 1 to 9 of this Act may be cited as " The Municipal Assessment Act " and referred to as chapter M226 of the Continuing Consolidation of the Statutes of Manitoba . PART 10 CONSEQUENTIAL AMENDMENTS 70 to 97 NOTE: These sections made up Part 10 of the original Act and contained consequential amendments to other Acts, which amendments are now included in those Acts. PART 11 COMING INTO FORCE Retroactive: January 1, 1990 98(1) Subject to subsection (2), this Act is retroactive and upon receiving royal assent is deemed to have come into force on January 1, 1990. January 1, 1991 98(2) Subsections 9(7) and 13(7) come into force on January 1, 1991.