4th Session, 41st Legislature
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Bill 25
THE MUNICIPAL AMENDMENT AND CITY OF WINNIPEG CHARTER AMENDMENT ACT
| Bilingual version (PDF) | Explanatory Note |
(Assented to )
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:
PART 1
THE MUNICIPAL ACT
The Municipal Act is amended by this Part.
The following is added after section 171 and before the centred heading that follows it:
TAX POLICIES
Assessor to report tax impacts of reassessment
The assessor must, when delivering the assessment roll to a municipality for the year of the general assessment, report the following information concerning the real property tax impacts of the general assessment:
(a) a comparison of the total values of the classes of assessable property in the municipality using the latest revised real property assessment roll for the municipality and the roll being delivered;
(b) a comparison of the portion of municipal revenue from real property taxes payable by the owners of real property within each class, using the latest real property tax roll available and the assessor's forecast of what the municipality's real property tax roll will be given the roll being delivered.
Form and manner of reporting information
The assessor may determine the form and manner in which the information is to be reported to a municipality.
Report to council on impacts of municipal tax policies
Subject to the regulations, in the year the assessor reports under this section, the municipality must give council
(a) the assessor's report; and
(b) a report on measures that the municipality may take under the following provisions to mitigate the shifts in the real property tax burden between the property classes that will occur as a result of the general assessment:
(i) Division 5 (Local Urban Districts) of Part 3,
(ii) Division 5 (Grants, Tax Credits and Tax Increment Financing) of Part 8,
(iii) Division 4 (Local Improvements and Special Services) of Part 10,
(iv) subsection 6(1.1) (variable portioning) or section 68 (phase-in of tax increases or decreases) of The Municipal Assessment Act.
Subsection 263(1) is amended by adding the following after clause (f):
(f.1) the reports on municipal tax policies received by council under subsection 171.1(3);
Clause 343(1)(c) is amended by striking out "pay" and substituting "subject to subsections (1.1) and (1.2), pay".
The following is added after subsection 343(1):
No interest payable after July 1, 2019
No interest is payable in respect of excess taxes paid under protest on or after July 1, 2019.
Interest for amounts paid before July 1, 2019
For excess taxes paid under protest before July 1, 2019, the municipality must pay interest on the excess taxes to the taxpayer, from the date the taxes were paid to June 30, 2019, at the annual rate prescribed by regulation by the minister.
Subsection 418(1) is amended by adding the following after clause (a):
(a.1) prescribing circumstances in which a municipality is exempt from the requirements of subsection 171.1(3);
PART 2
THE CITY OF WINNIPEG CHARTER
The City of Winnipeg Charter is amended by this Part.
Subsection 340(3) is replaced with the following:
If taxes for the year on the property or business in excess of the amount shown on the amended notice are paid, the city must
(a) refund the excess to the person in whose name the property or premises is assessed; and
(b) if the excess was paid before July 1, 2019, pay interest on the excess at the rate prescribed under clause 343(1)(c) (repayment of taxes paid under protest) of The Municipal Act, calculated for the period from the day the excess was paid to June 30, 2019.
Section 349 is replaced with the following:
Interest on refunds for amount paid before July 1, 2019
When, as a consequence of a revision of an assessment roll, the amount of taxes for a year payable by a person is reduced after the taxes have been paid, the city must, if the taxes were paid before July 1, 2019, pay interest on the refund of any excess paid, at a rate prescribed under clause 343(1)(c) (repayment of taxes paid under protest) of The Municipal Act, calculated from the day the excess was paid to June 30, 2019.
Clause 363(2)(a) is amended by striking out "prescribed by regulation for the purpose of clause 343(1)(c) (repayment of taxes) of The Municipal Act" and substituting "established by council by by-law".
Clauses 386(1)(b) and 390(e) are amended by striking out "prescribed by regulation for the purpose of clause 343(1)(c) (repayment of taxes) of The Municipal Act" and substituting "established by council by by-law".
PART 3
COMING INTO FORCE
This Act comes into force on July 1, 2019.