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 2024 residential mill rate for the rural properties in the municipality is 24.530.  The residential mill rate for the Local Urban District of Tyndall-Garson in 2024 is 21.665. 
 
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.  2025 is a reassessment year and the notices have been sent by the Selkirk Assessment Branch in the summer of 2024.  The 2023 and 2024 assessed values are based on the market value of your property as of April 1st, 2021.  The 2025 assessed values are based on the market value of your property as of April 1st, 2023.  The deadline for property owners to appeal their 2025 assessments is October 1, 2024.
 
To view information about the impact of the 2025 reassessment, click HERE.


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 50% of the gross school taxes up to $1,500.00.  To receive the tax credit advance, you must be living in that residence as of January 1st, 2024.  If you have been living at your primary residence since January 1st, 2024 or earlier and have NOT received the rebate on your tax bill, you will need to apply for the rebate when you do your 2024 personal income tax.  There are forms that can be completed at our office or available below to apply for the rebate for the 2024 tax year.  The deadline to apply for the EPTCA is April 30th, 2024.
 
Please refer to: EPTCA Application Form below

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 2024 rebate is March 31st, 2025.
 
Please refer to: Farmland School Tax Rebate Form - Individual below
 
Please refer to: Farmland School Tax Rebate Form - Corporation below
 
Please refer to: Farmland School Tax Rebate Frequently Asked Questions below
 
Please refer to: MASC Offices below
 


 Levy 2024   2023
 School Levies
 Other (Commercial) 8.128 8.140
 Lord Selkirk School Division 13.411 12.895
 Sunrise School Division 12.325 11.518
 Rural Area Levies
 General Municipal - Rural Areas 7.712 7.261
 General Municipal - At-Large 3.501 3.056
 Reserves
 Lagoon Levy 0.067 0.068
 Firefighting Equipment & Fire Hall
0.208
 Bridge Repair & Replacement 0.184 0.185
 Machinery Reserve  0.244 0.416
 Sun Gro Loan 0.059 0.087
 Garson Arena Loan  0.067  0.068
 Administration Building Loan  0.126 0.127
 Parking Lot  0.042 0.042 
 Assessment Levy 0.204 0.207
 Local Urban District of Tyndall-Garson
 General Municipal - At-Large 3.501 3.056
 LUD Requirement 5.098 4.900
 Reserves  
 Firefighting Equipment & Fire Hall
0.208
 Sun Gro Loan  0.059 0.087
 Garson Arena Loan  0.067 0.068 
 Administration Building Loan  0.126  0.127
 Parking Lot  0.042  0.042
 Assessment Levy  0.204 0.207