Business - Appealing your Annual Rental Value (ARV)
Can you appeal your ARV?
Yes. You can appeal your businesses ARV, but not your taxes.
To whom do you appeal?
The City has a Board of Revision, made up of Winnipeg citizens appointed by City Council, which hears assessment appeals. It reviews assessments and makes impartial decisions based on the evidence which you, as the business owner and the assessor present.
How do you file an appeal?
To appeal your assessment, write to the Board of Revision and apply to have the assessment roll revised. You can send your letter to:
Board of Revision
Unit 1 - 756 Pembina Highway
Winnipeg, Manitoba R3M 2M7
Telephone: 311 or toll free 1-877-311-4974.
The time in which appeals can be filed is annually advertised by the City. To launch an appeal, you must state what you are appealing. You can only appeal your assessment if you have questions about:
- Whether or not your business should be taxed;
- The amount of the ARV; and
- Refusal by an Assessor to amend the Assessment Roll under Subsection 13(2) of The Municipal Assessment Act.
Do you have to pay taxes when you appeal your assessment?
Yes. They are still due on or before the due date. If you are successful with your appeal and your ARV is reduced, you will get a refund of your overpaid taxes plus interest.
Can you appeal the Board of Revision’s decision?
Yes. There are two ways to do this:
- If you disagree with the Board of Revision’s decision on your ARV, you can appeal its decision to the Manitoba Municipal Board. This has to be done within 21 days of the Board of Revision mailing its decision to you. The Municipal Board will set a time and place to hear your appeal, and then send its written decision to both you and the City.
- If you are questioning whether your business should be taxed, the Board of Revision’s decision can be appealed to the Court of Queen’s Bench.
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