Assessment & Taxation
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 2026 residential mill rate for the rural properties in the municipality is 24.0803. The residential mill rate for the Local Urban District of Tyndall-Garson in 2026 is 21.4343.
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.
Reassessment notices are mailed the year before new assessment values are to take effect. 2027 is a reassessment year and the notices have been sent by the Selkirk Assessment Branch in the summer of 2026. The 2025 and 2026 assessed values are based on the market value of your property as of April 1st, 2023. The deadline for property owners to appeal their 2027 assessments is September 21, 2026.
View information about the impact of the 2027 reassessment
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
Homeowners Affordability Tax Credit (HATC)
Property owners are eligible for the Homeowners Affordability Tax Credit on the property that is considered their primary residence in the amount of up to $1,600.00 based on their gross school taxes. If you have been living at your primary residence and have NOT received the rebate on your tax bill, you will need to complete the HATC application form and return to the RM of Brokenhead no later than November 15th, 2026. After that date, you can apply for the rebate when you do your 2026 personal income tax. There are forms that can be completed at our office or available below to apply for the rebate for the 2026 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 2026 rebate is March 31st, 2027.
MASC Offices
Financial Statements
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Frequently Asked Questions
Yes! You must apply each year and applications must be received by Manitoba Agricultural Services Corporation (MASC) online or by paper copy on or before March 31, 2025.
Yes, they are different programs. Even if you received an Education Property Tax credit on your tax bill, you still must apply for your 2024 Farmland School Tax Rebate. For further detailed information or assistance, please visit:
- Manitoba government’s website at www.gov.mb.ca/edupropertytax/;
- MASC’s website at www.masc.mb.ca/fstr; or
- contact your nearest MASC Office.
Properties currently classified as farmland in Manitoba, to which school taxes apply, are eligible to apply for a rebate of up to 40 per cent on the paid 2024 farmland school taxes, provided the applicant meets all other criteria. Rebates are for school taxes paid on farmland only, not for school taxes paid on farm residences or buildings.
Property taxes and any penalties or interest charges for 2024 must be paid in full on or before March 31, 2025, to be eligible.
If you are an individual who is a resident of Manitoba for income tax filing purposes in 2023 or become a Manitoba resident in 2024, you are eligible to apply for the 2024 rebate.
If the applicant is a privately owned Canadian corporation or cooperative of which at least 50 per cent of the
voting or member shares are owned by Manitoba residents as described above, the corporation or co-operative is also eligible to apply for the 2024 rebate.
In 2023, the Farmland School Tax Rebate provided up to 40 per cent of school tax owing on farmland (maximum $2,500 between related parties). In 2024, it will remain the same.
The preferred method of application is through our online portal – myMASC. Please review the detailed instructions included in this package on how to set up an account or access your account if you already are a myMASC user.
If using the 2024 preprinted application, follow the directions on the form. The form is based on information you provided for the 2023 rebate.
1. Provide all the required information.
2. Check the land listed and add any additional property that you want to apply for. Cross out any land you do not want to include in your rebate calculation.
3. Read and sign the certification section. Applications for an individual are to be signed by the owner of the land that is applying for the rebate. Applications for a corporation are to be signed by a person with corporate signing authority. If someone else is signing the application, MASC and/or the estate will require a copy of the power of attorney or estate documents.
4. Provide a photocopy of the receipt from the municipality showing that property taxes have been paid (or have the municipality stamp and sign the application).
5. Send or drop off the application to your MASC Service Centre.
If you are a first time FSTR applicant, please complete the form in its entirety and submit it with all applicable supporting documents to an MASC Service Centre. To set up an online account, please contact MASC for assistance.
A related person includes only your spouse or common-law partner and any corporation controlled by either of you, whether solely or jointly. This also includes any other corporation controlled by that first corporation, whether directly or indirectly.
Related persons do not include children, parents, siblings, or other individuals connected by blood relationship.
Direct corporate control generally means owning more than 50 per cent of the voting shares of a corporation.
Indirect corporate control generally means a corporation you control also controls another corporation.
If your calculated rebate exceeds $2,500 and you own land jointly with someone who is not a related person, then that other person can apply for the rebate on the jointly owned farmland. You are responsible for applying for the rebate in the way you want the application to be processed.
If your rebate is capped, you may request to withdraw your application for a rebate on a specific roll so that the other owner may apply. For details, please contact your MASC Office.
No. Only one application will be accepted per roll. If multiple applications are received for the same roll, the first application received by MASC will be considered for the rebate.
No. Related persons applying for a rebate on farmland property rolls other than those you have applied for must complete a separate application form.
Yes. You must apply for the rebate on the application form by providing your RESB client number. The applicable rebate for this farmland will be included automatically in the calculation of your rebate payment, subject to the $2,500 maximum. As MASC requires confirmation from RESB that all fees along with any penalties or interest charges have been paid prior to the application deadline of March 31, 2025, you may receive the rebate for your RESB leases after your owned properties rebate has been paid. Only RESB leases entered in your name are to be included on your application form. Leases under your spouse or corporations name are to be applied for separately.
Depending on the details of the transaction, the rebate may be pro-rated based on the tax adjustment date.
Make note of purchases, sales, splits, or amalgamations on the application form and enclose a copy of your Statement of Adjustments or reporting letter from your lawyer.
If land is registered in the name of a deceased person, MASC will issue the rebate in the name of the deceased or the estate. If land is registered in the name of the estate representative (e.g. executor or administrator), MASC will issue the rebate to the representative or to the estate. Contact MASC with requests to issue the
rebate in any other manner.
Please contact your MASC Service Centre. Additional information, examples, application forms, and a rebate calculator are available on MASC’s website at www.masc.mb.ca/fstr.
Please note that this document contains general information. The provisions of The Property Tax and Insulation Assistance Act, as amended, including any regulation made thereunder, will prevail.
Pour plus d’informations ou pour le service en français, aller à www.masc.mb.ca/fstr.