In simple terms, the Assessment and Taxation Department estimates the market value of city homes and properties – both residential and business – for the purpose of distributing taxes fairly among citizens.

The City Assessor is a legislative officer, following provincial legislation and guided by both the Municipal Assessment Act and City of Winnipeg Charter. The Assessment and Taxation Department reports administratively through the Chief Financial Officer to the Chief Administrative Officer and politically to the Standing Committee on Fiscal Issues. Assessment is estimating the value of property for taxation purposes. It provides the basis for taxation in the City which helps pay for community services such as policing, fire fighting, garbage collection, and snow removal. Current provincial legislation requires that a General Assessment, also known as a Reassessment -- be performed every four years. Based on that timetable, the next General Assessment year enacted in law would be 2010. However, the City of Winnipeg has made a request to the Province of Manitoba to move to a shortened assessment cycle. The City is actively working with the provincial authority on a change to a two-year assessment cycle, and additional details regarding any change to the next General Assessment year will be provided to the public as soon as the change is enacted in legislation. Currently, The Municipal Assessment Act defines “reference year” as the year immediately following the last General Assessment. The reference year is also the specific year used to determine market values. For example, an assessment based on 2003 market conditions (reference year) was returned for taxation in 2006 (reassessment year). Conducting regular assessments helps to ensure that your property assessment reflects more recent market values. If your property has increased or decreased in value since the last General Assessment, your assessment should be adjusted as well. Since 1990, the Government of Manitoba has required all jurisdictions in Manitoba to reassess property every four years.

Property values change. Too long a period between reassessments results in significant tax shifts that are difficult for property owners to plan for.

When determining the market value of your residential property, Assessors consider many of the same things a purchaser would -- including size, layout, age, location, quality and condition of buildings, and available services in the area. A “market value” system means that property assessments are based on potential selling prices at a specific point in time – such as the reference year. The Municipal Assessment Act defines “market value” as the most probable selling price of your property had it been sold by a willing seller to a willing buyer -- or in other words, under normal conditions.

When determining the market value of your residential property, assessors consider many of the same things a purchaser would -- including size, layout, age, location, quality and condition of buildings, and available services in the area. To estimate market value in a consistent and fair manner, assessors use a direct sales comparison. This approach is widely accepted as the best way to estimate market value for residential properties because of the large number of sales that are considered in the process.

Assessors look at homes that have sold and compare property characteristics to determine which ones are important – and how important they are -- in determining the sale price. This information is then used as a basis for assessments. Not necessarily. The assessed market value may not be the exact selling price of the property. Market value is a typical value established by comparing similar properties with similar characteristics and uses. Mass appraisal is the process of establishing the value of a group of properties using standard methods.

Common guidelines are developed to sort properties by attributes and to validate sales transactions. These properties are then grouped into logical market areas, and a direct sales comparison analysis is completed. Statistical testing is conducted to confirm that assessments are fair and equitable. There are a number of reasons why your property's assessed market value may change:

• Market conditions: In the period since the last assessment, it is very likely that market values have changed.
• Changes to your property: Have you made any improvements, like a finished basement, an addition or other renovations?
• Changes in zoning: Is your property still classified for the same use as it was during the last assessment? Or has your property been re-zoned from residential to commercial?

The Neighbourhood Assessment System assigns a property assessor to each neighbourhood in the City. This way, your neighbourhood assessor is more familiar with your neighbourhood and the characteristics that make it unique. You benefit by having a single individual to contact with any property assessment concerns. As the saying goes, “You can’t judge a book by its cover”. Major factors that may result in a reduced property value -- such as cracked foundations and substandard workmanship – may not be evident from outside.

The more accurate and complete our property records are, the more accurate the assessed values. This in turn will lead to a fair assessment and fewer adjustments through the preview and appeal processes. Provincial legislation requires that Assessment Rolls be finalized before December 31st of the year prior to which they apply. For the past several years, the Assessment and Taxation Department has produced the Assessment Roll in the late spring or early summer of the year prior. Timely delivery of the roll ensures that property and business owners have an appropriate opportunity to review any changes to their assessment. In all instances, a notice is placed in both major local newspapers to inform taxpayers of the roll and of the appeal deadlines. When you review your Assessment and Taxation Department Notice, ask yourself: "What would my home have sold for in 2003?" If the answer is close to this value, then it is fair.

There are a number of ways you can research your property assessment:

• Online by clicking on the "Property Details" link
• By calling our Property Assessment Information Line at 986-2353 to speak to a representative.
• By visiting our Assessment and Taxation Department Customer Service Centre at 457 Main Street.

Property assessment information is provided on our website for homeowners to review their assessment and confirm that it is equitable in comparison to similar homes in the neighbourhood.

You can compare your assessment with your neighbour's based on property attributes such as location, size and style of home, lot size and the existence of a garage. If the homes are indeed similar, the assessment should be similar.

If after comparing your assessment to similar homes, you believe it is in error, please contact the Assessment and Taxation Department through this web site, or by calling us at 986-2353. Not necessarily. Assessment is not a revenue-generating process – it is simply a mechanism that measures market values to ensure the tax burden is shared fairly. The total amount of taxes collected by the City of Winnipeg depends on the civic budget -- not the assessment. Remember that the percentage change in your assessed value does not result in an equivalent change in your property taxes. Residential condominiums are assessed using the same approach as single family homes.

We look at condominium units that have sold, and compare property characteristics to determine which ones are important – and how important they are -- in determining the sale price. This information is then used for assessments. Assessments for vacant land follow the same approach as properties with houses. A direct sales comparison of vacant land that has sold is used to estimate assessments for vacant property. The size of your house is based on the dimensions of the building. Exterior measurement of your home and/or plans provided by the builder are used to calculate the size of your house. The size of your lot is determined from registered plans of your subdivision and the Land Titles Office. A finished basement is an area in the lower level of your home that includes finished walls, ceiling and floors.

Typical finishing materials consist of drywall or paneling on wood or steel studs for walls, drywall or tiles for ceilings, and broadloom or tile for floors. The classification of a property determines what percentage of the market value assessment the municipality taxes. There are 10 classifications in total, and in accordance with The Municipal Assessment Act, your assessor will determine which one applies to your property.

Each classification is taxed at a different percentage of its market value assessment. For example, all residential dwelling units pay taxes on 45% of their market value assessment. Some property types pay taxes on as much as 65% of their market value assessment. Not all of your assessment is taxable. The City taxes only a portion of your total assessed market value, as set out by the Government of Manitoba in The Municipal Assessment Act regulations. Since 2001, all residential property types pay taxes on 45% of their market value assessment.. Assessment Notices and Tax Bills are two separate and distinct items. An Assessment Notice is only issued in a reassessment year, or if there is a change in the details on a prior notice, (for example: name, description, address, value etc.). You will receive your Assessment Notice first, and it is your responsibility to ensure that it is FAIR. If you agree with your assessment, you can simply wait for your tax bill to follow. If you have concerns about your assessment, you should act promptly.

A FAIR assessment is the only way to ensure that you pay only YOUR SHARE of taxes. Remember -- only your assessment can be appealed –you cannot appeal your taxes. If you are concerned about your assessment, contact the Assessment and Taxation Department first.. You can reach us through this web site, (computers are available at public libraries throughout the city) You can call also call us at 986-2353 to speak to a representative. If a solution cannot be reached, you have the right to appeal the assessed value of your property, the classification of your property, or its liability to taxation.

Appeals must be directed to:

Board of Revision
300 Assiniboine Avenue
Winnipeg, Manitoba
R3C 0X6
Telephone: 986-2700

The deadline to appeal your 2006 assessment was June 20, 2005.

If you miss the assessment appeal deadline, you must wait until the appeal period the following year to file. A public notice appears in both daily newspapers to remind property owners of this important deadline. For an “Application For Assessment Revision “ form, or for more information on the appeals process, please contact the Board of Revision.