When are the tax
statements mailed?
Tax Statements are mailed out only once during the
year in June or July.
I did not receive a
tax statement for the year, what should I do?
Please contact the Municipal office at (204) 859-2779,
as you must still make your payment(s) on or before the due date to avoid
penalty. Failure to receive a tax notice is not a sufficient reason for a late
or non-payment.
What period does
the tax statement cover?
The tax year is the calendar year and covers the
period from January 1st to December 31st.
What if there are
arrears on my tax statement?
Arrears can be as a result of previous tax bill(s)
that were not paid in full, or missed the deadline of October 31st, or can
result from unpaid water invoices and/or outstanding account receivables owed
to the Municipality that have been added to the tax roll.
As current taxes are due and payable on or before October
31st, taxes remaining unpaid are considered arrears and shall be subject to
penalty charges at the rate of 1.25% per month. Please add penalties of 1.25% per month commencing on the first day of
each month, for payment made after October 31st.
Penalties on arrears (prior year’s taxes) as printed
on your tax statement are calculated to May of the current year, and further
penalties continue to be added each month until paid. Therefore, if you pay prior
years taxes in October your tax payment amount must include 1.25% penalties for
June, July, August, September and October. Please contact the Municipal office at (204) 859-2779 to obtain the most
current arrears balance.
Tax arrears must be paid in full before payment can
be applied to current taxes.
I recently built a
new home and have only received a property tax statement for the land. When will
I receive a tax statement for the house?
New homes are typically sent a supplementary tax
bill. Depending on the completion date of your home and/or if the home has been
assessed, you may receive a supplementary tax bill for both the previous and
current year.
What are Supplementary Taxes?
A municipality may correct its tax roll and impose Supplementary
Taxes or "Adds to the Tax Roll” after the annual tax roll is complete if
Provincial Assessment Services reports to the Municipality assessment
revisions. Assessment may report changes
such as: the property is liable to taxation but was not assessed, the property
changed ownership classification or use, the assessment increased from an
improvement or reduced due to changes in physical condition, or the land has
been improved or subdivided. The
supplementary tax notice is calculated and mailed to each applicable taxpayer after
the annual tax notices and typically due in December.
How does the
municipality determine the tax requirement?
Annually the
municipality goes through a budgeting process. All areas of the budget
are reviewed to determine the needs for the upcoming year. Increases have
to be accounted for, new initiatives, cost of living, etc., as well as reducing
expenses to offset the increases if possible. The municipality knows the
importance of being fiscally responsible with taxation while still maintaining
or increasing services – this is a challenge faced annually. The
municipality holds a public meeting annually to present the budget. The
public is encouraged to attend this meeting as it is important to be able to
express any concerns you may have or to ask questions. The date of this
meeting is advertised in the local paper as well as on our website.
I believe my Tax Statement taxes are high, can I appeal my taxes?
No, taxes cannot be
appealed, however you can appeal the assessed value of your property through
the Board of Revision held in the late fall. The Board of Revision is usually
comprised of Council members, but Council may appoint other persons instead. Prior
to filing an appeal, you are encouraged to discuss the matter with the
Provincial Assessment Services in Minnedosa at toll free 1-866-401-8983. The taxes must still be paid on or before the
due date to avoid penalties. If your assessment is reduced as a result of an
appeal, any over payment of taxes will be refunded. There is no fee to file an appeal for
residential or farm assessments through the annual Board of Revision. Download your Board of Revision Appeal Form here.
Who determines the
assessed value of properties in Manitoba?
The Province of
Manitoba, through Assessment Services, is responsible for all real and personal
property assessments in the province. For further information on Assessment please visit the Manitoba Local Government Assessment web site for
more information.
2023 is a Reassessment year, please click HERE to view the Impact of Reassessment 2023 Report for Rossburn Municipality.
How are assessments
determined?
In Manitoba,
property is assessed at market value. Market value is the most probable
selling price of the property. Regular reassessments are done every 2
years to ensure that property assessments keep pace with real estate market
conditions.
Assessment notices
are prepared by Provincial Assessment Services in the fall of each year for the
following taxation year. The values are based on market values from 2 years
prior.
On new
construction, Assessment Services may physically inspect the property. If
buildings are removed a demolition permit should be obtained from the
Municipality and the Assessment Branch will then be notified in order to remove
this assessment.
How is Assessment
used to calculate taxes?
Assessment is
important as the Municipal mill rate is derived from the total property
assessment within the boundaries of the Municipality. An individual property tax is calculated as
follows: assessed value times a
‘portioned percentage’ (farm land 26%, residential 45%, and commercial 65%) then
multiply your ‘portioned assessment amount by the mill rate. Thus, the higher assessed properties pay a
higher amount of taxes.
What is a mill
rate?
Your property taxes
are calculated by applying municipal and school mill rates against the
portioned assessment. By definition, a
mill is a one-thousandth part. For
calculating taxes, one mill represents $1.00 of taxes for every $1,000.00 of
portioned assessment. The municipal tax
rate (mill rate) is based on the budgeted amount of tax dollars the
municipality requires to meet its obligations in the current year. With mill rate or assessment-based taxes someone
who lives in a large house pays more toward the operation of the Municipality
than does someone who has a more modest home.
What is a Special
Service Levy?
Municipality
shifted from only mill rate-based taxes to special service levies along with
mill rate-based taxes in 2019. These
special service levies set a per parcel rate that is the same for all
applicable properties, independent of the property’s assessed value. For 2021 budgeted municipal taxes, the mill
rate taxes make up about 40% and the remaining 60% special service levies.
Why Special Service
Levies?
In 2019 the former
Rural Municipality of Rossburn had 82% of Rossburn’s total assessment, compared
to the former Town of Rossburn at 18%. The
Province’s Amalgamation Legislation planned to no longer allow differential
mill rates – one mill rate for former Town properties and a different mill rate
for former RM of Rossburn properties. Without
Special Service Levies the former Rural Municipality properties would disproportionately
pay 82% of the former Town properties expenses. Thus, moving away from the mill rate-based taxes where higher assessed
properties pay more taxes, to Special Service Levies where each property pays
the same amount for services allows for a fairer form of taxation.
What is a Tax Sale?
Properties in tax
arrears for over two years are subject to the tax sale process. A municipality must hold a public tax sale
auction and put up for sale properties in the municipality that have
outstanding property taxes. A notice is sent out first prior to beginning the
tax sale process to give property owners a chance to pay their arrears and be
taken out of tax sale. The auction is
usually held in the late fall and must be advertised in advance. Administration fees and tax sale processing
fees do apply and become costly when deadlines are not met.
Selling or Transferring
Property?
If you have sold your property or transferred ownership, the remaining owing property taxes stay with the property. The Municipality does not adjust the annual tax amount for ownership changes. Generally, a lawyer will reduce or add to the purchase price a property tax adjustment, prepare transfer documents to Land Titles, and provide a Statement of Disbursements listing the property tax adjustment. The Municipality then receives the property ownership changes from Land Titles. If you have questions please review your legal documents or speak with your lawyer about taxes owing if you have sold, purchased on transferred property.
Note that it is your responsibility to pay the final water and sewer utility account up to the possession date. Contact the municipality to request a final meter reading and provide your forwarding address for the final utility bills.
