A A A

Second Session, Thirty-Ninth Legislature

This version is based on the printed bill that was distributed in the Legislature after First Reading.   It is not the official version.   If accuracy is critical, you can obtain a copy of the printed bill from Statutory Publications or view the online bilingual version (PDF).

Bill 36

THE MUNICIPAL ASSESSMENT AMENDMENT ACT


Explanatory Note

(Assented to                                         )

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

C.C.S.M. c. M226 amended

1           The Municipal Assessment Act is amended by this Act.

2           Subsection 1(1) is amended

(a) by repealing the definition "reference year";

(b)  in the definition "value", by striking out "in the applicable reference year" and substituting "on the applicable reference date"; and

(c) by adding the following definition:

"reference date" means, for a general assessment under subsection 9(1), the date prescribed as the reference date; (« date de référence »)

3           Section 4 is replaced with the following:

Provincial Municipal Assessor

4           A Provincial Municipal Assessor must be appointed in accordance with The Civil Service Act.

4           Subsection 5(1) is amended

(a) in clause (d), by striking out "subject to subsection (2),"; and

(b) by replacing clause (e) with the following:

(e) carry out any other powers and duties assigned to the Provincial Municipal Assessor under this Act, and any other duties assigned by the minister under clause 6(2)(c).

5           Subsection 6(1) is amended by striking out "and" at the end of clause (c) and adding the following after clause (c):

(c.1) prescribing the years in which a general assessment must be made;

(c.2) prescribing a reference date for each general assessment;

(c.3) for the purpose of clauses 9(8)(c) and 13(8)(c), prescribing the time period preceding the applicable reference date during which land must be in an undeveloped and natural state;

6(1)        Subsection 9(2) is amended by striking out "1994 and in every fourth year thereafter" and substituting "each prescribed year".

6(2)        Subsection 9(2.1) is amended by striking out "the three years following that year" and substituting "each subsequent year, until the year of the next general assessment".

6(3)        Subsections 9(2.2) and (4) are repealed.

6(4)        Clause 9(8)(c) is amended by striking out "during the applicable reference year and the two years preceding the applicable reference year" and substituting "on the applicable reference date and the prescribed time period preceding the applicable reference date".

7(1)        The following is added after subsection 11(4):

Winnipeg Airports Authority Inc.

11(4.1)     If real property is held by Winnipeg Airports Authority Inc. under a lease, permit or licence from the Government of Canada, and a person holds any of the property under a lease with, or permit or licence from, the Authority, an assessor shall assess that property in the name of the person.

Application

11(4.2)     An assessment of real property under subsections (4) and (4.1) shall be done as if the person was the registered owner of the property.

7(2)        Subsection 11(5) is amended by striking out "subsection (4)" and substituting "subsection (4) or (4.1)".

8(1)        Subsection 13(1) is amended in the part after clause (c) by striking out "or 9(4)".

8(2)        Subsection 13(4) is amended by striking out "reference year" and substituting "reference date".

8(3)        Clause 13(8)(c) is amended by striking out "during the applicable reference year and the two years preceding the applicable reference year" and substituting "on the applicable reference date and during the prescribed time period preceding the applicable reference date".

9           The following is added after section 15:

Revisions by agreement

15.1(1)     At any time before the board of revision begins hearing an application respecting the assessment of a property under subsection 42(1), the assessor and a person described in that subsection, or the agent of such a person, may agree to change the following:

(a) the assessed value of the property;

(b) the liability to taxation of the property;

(c) the classification of the property.

Form and content of agreement

15.1(2)     An agreement under subsection (1) must be in writing and must contain a description of the changes and the reasons for them.

Effect of agreement

15.1(3)     When an agreement has been made under subsection (1),

(a) the assessor must revise the applicable assessment roll accordingly;

(b) no application may be made to the board of revision in respect of the property; and

(c) any application to the board of revision that was filed in respect of the property before the agreement was entered into is deemed to have been withdrawn.

Supplementary taxes not affected by agreement

15.1(4)     Unless supplementary taxes are dealt with in an agreement under subsection (1), a person who entered into such an agreement may make application to the board of revision in respect of a supplementary tax notice that the person receives under

(a) section 329 of The City of Winnipeg Charter, if the property is in the City of Winnipeg; or

(b) section 328 of The Municipal Act, if the property is in another municipality.

Public registries of agreements

15.1(5)     The Provincial Municipal Assessor or, where applicable, the City Assessor must maintain a public registry containing a copy of each agreement entered into under this section that affects the current general assessment.  The registry may be in electronic form.

Copy to municipality

15.1(6)     If an agreement under this section affects a property in a municipality other than The City of Winnipeg, the Provincial Municipal Assessor must send a copy of the agreement to the municipality.

Amendment and correction process saved

15.1(7)     Nothing in this section affects an assessor's powers to amend or correct an assessment roll under section 13 or 14.

10(1)       Subsection 17(2) is amended by striking out ", in relation to the applicable reference year,".

10(2)       Subsections 17(3) and (9) are repealed.

10(3)       Subsection 17(15) is amended by striking out "in the reference year" and substituting "on the reference date".

11          Clause 23(1)(f) is replaced with the following:

(f) is

(i) owned by,

(ii) held under leasehold title by, or

(iii) held in trust for,

and used and occupied by an association that is established for the benefit of soldiers, as defined in The Soldiers' Taxation Relief Act, for the purposes of the association, to a maximum exemption of 0.81 hectare;

12          Subsections 38(1) and (2) are replaced with the following:

Designation of board panels

38(1)       By order,

(a) a board with more than three members may designate at least three of them as a panel to hear applications for revision; and

(b) any board may designate one of its members as a panel to hear applications respecting properties in the class prescribed as Residential 1.

Presiding officer of panel

38(2)       In designating a panel under clause (1)(a), the board must appoint one of the members as the presiding officer of the panel.

13          Subsection 42(1) is amended in the part before clause (a) by adding ", the authorized agent of the person, mortgagee or occupier" after "taxes on the property".

14          Subsection 54(3.2) is amended by striking out "in which the order is made, or the year following the year to which the application relates, whichever is later" and substituting "to which the application relates".

15(1)       Subsection 57(5) is amended by striking out "The" and substituting "Subject to subsection (5.1), the".

15(2)       The following is added after subsection 57(5):

Board may assist in resolution

57(5.1)     The Board may, on its own initiative or at the request of the parties, attempt to assist the parties in reaching an agreement that resolves one or more of the matters at issue without holding a hearing.

16(1)       Subsection 60(2.2) is amended by striking out "in which the order is made, or the year following the year to which the application relates, whichever is later" and substituting "to which the application relates".

16(2)       Subsection 60(5) is amended by striking out "or 9(4)".

16(3)       Subsection 60(6) is amended by striking out "reference year" and substituting "reference date".

Consequential amendment, C.C.S.M. c. M240

17          The following is added after subsection 24(3) of The Municipal Board Act:

Rules for resolving assessment appeals

24(3.1)     The board's power under subsection (3) includes the power to make rules of practice respecting one or more members of the board assisting the parties to resolve matters at issue in an appeal under The Municipal Assessment Act, without holding a hearing.

Consequential amendment, S.M. 2002, c. 39

18          Subsection 316(2) of The City of Winnipeg Charter is amended by striking out "in the reference year" and substituting "on the reference date".

Transition from reference year to reference date

19           The reference date for the general assessment made

(a) in 2002 is the year 1999; and

(b) in 2006 is the year 2003; and no specific date in 1999 or 2003 is to be prescribed.

Coming into force

20          This Act comes into force on January 1, 2009.

Explanatory Note

This Bill provides for regulations to establish the years in which general assessments are to be made.

Amendments are also made to enable the assessor and the taxpayer to agree to change a property's assessment before the board of revision process begins, and to enable the Municipal Board to assist in resolving an appeal before it is heard.

The existing exemption for property owned by legions is expanded to include legions occupying leased space.

A number of other administrative amendments are also made, along with a consequential amendment to the rule-making powers of the Municipal board that are found in The Municipal Board Act.