Assessment Appeals

Please take notice of Municipal Board Assessment Appeal Hearings. This notice takes effect April 1, 2024.


The Assessor for The City of Winnipeg sets the assessments for all properties within The City of Winnipeg. The Provincial Municipal Assessor sets the assessments for all other properties within the Province of Manitoba.
To appeal an assessment, one must first make their appeal to either The City of Winnipeg Board of Revision or, if the property is located outside of the City of Winnipeg, to the Board of Revision of the relevant Municipality.
To be eligible to appeal an assessment to the Board of Revision, one must fit within one of the following four classes of people:
  1. A person in whose name property has been assessed;
  2. A mortgagee in possession of property under Subsection 114(1) of The Real Property Act;
  3. An occupier of premises who is required under the terms of a lease to pay the taxes on the property; or
  4. The Assessor.
An application for revision of an assessment roll can be made on the following grounds:
      (a)    Liability to taxation;
(b)   Amount of an assessed value;
(c)    Classification of property; or
       (d)   Refusal by an Assessor to amend the assessment

                  roll under Subsection 13(2) of The Municipal Assessment Act.
After hearing the application, the Board of Revision issues its decision.
Board of Revision decisions may be appealed to either the Court of King's Bench or The Municipal Board, depending on the grounds of appeal.