Assessment & Taxation

Tax Information 

How Are My Taxes Determined?
Your property taxes are the product of your portioned assessment and the school and municipal mill rates.  Portioned assessment represents the portion of the assessed value of your property that is subject to taxation.

Portioned Assessment  X  (Municipal + School mill rates)  =  Property Tax
1000

Mill Rate
The mill rate is determined by a series of calculations.  Council plans their budget for the fiscal year, deciding which projects they wish to see completed.  Once they have determined how much it will cost to complete the projects and provide services for the municipality, they subtract the revenue and grants they will take in and divide the remainder by the total assessment of the municipality’s land and buildings.

The 2019 residential mill rate for the rural properties in the municipality is 28.083.  The residential mill rate for the Local Urban District of Tyndall-Garson in 2019 is 24.419. 
 
The mill rate differs between the rural part of the municipality and the LUD of Tyndall-Garson largely from the transportation costs to maintain roadways in each part of the municipality.  Gravel roads are more difficult to maintain than paved streets, as they often require more repairs.  There are also several more miles of gravel roads than paved streets in the whole municipality.

Property Assessment
All properties within the boundaries of the RM of Brokenhead are assessed by the Province of Manitoba Assessment Branch in Selkirk.

Properties are assessed after completion of building a new dwelling or structure in which a building permit was required.  The Province has also adopted a policy in which every property in Manitoba is reassessed every two years to keep assessments more current with the housing market.  All properties were reassessed for the 2018 and 2019 property taxes using market values as of April 1, 2016.
 
Reassessment notices are mailed the year before new assessment values are to take effect.  2020 is a reassessment year and the notices will be sent by the Selkirk Assessment Branch in the summer of 2019.  The deadline for property owners to appeal their 2020 assessments is October 7th, 2019 and Board of Revision is October 23rd, 2019.


If you have any questions or concerns about the assessed value of your property, please contact the Selkirk Assessment Branch at 204-785-5092.

Rebates
EPTCA
Property owners are eligible for an Education Property Tax Credit Advance on the property that is considered their primary residence in the amount of $700.00.  To receive the tax credit advance, you must be living in that residence as of January 1st, 2019.  If you have been living at your primary residence since January 1st, 2019 or earlier and have NOT received the rebate on your tax bill, you will need to apply for the rebate when you do your 2019 personal income tax.  There are forms that can be completed at our office or available below to apply for the rebate for the 2020 tax year.

Farmland School Tax Rebate
Owners of farm classified property are eligible for a percentage of their taxes for farm land only to be refunded by the Government of Manitoba.  Each year an application form must be completed and submitted to the Manitoba Agricultural Services Corporation in their area.  If you have applied last year, you will automatically receive an application form in the mail.  Forms will be made available at the office once they are released by the Province of Manitoba.  The deadline for the 2018 rebate was April 1st, 2019 and has closed for the 2018 year.
 


 Levy 2019   2018
 School Levies
 Other (Commercial) 9.770 9.770
 Lord Selkirk School Division 14.931 14.823
 Sunrise School Division 13.844 13.844
 Rural Area Levies
 General Municipal - Rural Areas 7.981 8.435
 General Municipal - At-Large 3.274 3.706
 Reserves
 Lagoon Levy 0.088 0.090
 Firefighting Equipment 0.393 0.234
 Bridge Repair & Replacement 0.242 0.246
 Machinery Reserve  0.497
 Gravel Replacement 0.442
 Municipal Services Building  0.131 0.067
 Recreation & Culture 0.164 0.033
 Sun Gro Loan 0.127 0.129
 Garson Arena Loan  0.164  0.168
 Strecker Bridge Loan  0.128 0.130 
 Administration Building Loan  0.169 0.172
 Parking Lot  0.056 0.057 
 2013 Bridge Repairs 0.115 0.117
 Assessment Levy 0.266 0.271
 Local Urban District of Tyndall-Garson
 General Municipal - At-Large 3.274 3.706
 LUD Requirement 5.319 5.194
 Reserves  0.033 0.107 
 Firefighting Equipment 0.393 0.234
 Municipal Services Building  0.131  0.067 
 Recreation & Culture  0.164   0.033
 Sun Gro Loan  0.127 0.129 
 Garson Arena Loan  0.164 0.168 
 Administration Building Loan  0.169  0.172
 Parking Lot  0.056  0.057
 LUD Garage  0.185  0.191
 Assessment Levy  0.266 0.271