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C.C.S.M. c. P143
The Property Tax and Insulation Assistance Act
| 1(1) | Definitions |
| (2) | Registered common-law relationship |
| PART I | |
| TAX DEFERRAL PROGRAM | |
| 2 | Permission to defer taxes |
| 3 | Loans by government |
| 4 | Tax deferred to be shown on tax rolls |
| 5 | Tax deferred not tax in default |
| 6 | When tax deferred due |
| 7 | Agreements with municipalities |
| 8 | Interest on tax deferred |
| PART I.1 | |
| DEFERRAL OF PROPERTY TAX INCREASES FOR COTTAGE OWNERS | |
| 8.1 | Overview |
| 8.2 | Definitions |
| 8.3(1) | Application for deferral of property tax increase |
| (2) | Application process |
| (3) | Joint application by multiple owners |
| (4) | Applicant to specify amount to be deferred |
| (5) | Minister to approve or reject application |
| 8.4(1) | Effect of approval |
| (2) | Money payable from Consolidated Fund |
| 8.5(1) | Due date for payment of debt |
| (2) | Liability of spouse or common-law partner |
| (3) | Early payment |
| 8.6(1) | Reporting requirement |
| (2) | Notice of changes |
| (3) | Notice of death |
| 8.7(1) | Debt recovery |
| (2) | Debt certificate |
| (3) | Lien |
| (4) | Registration of lien |
| (5) | Effect of registration |
| 8.8(1) | Regulations |
| (2) | Retroactive effect |
| (3) | Minister may approve forms |
| PART II | |
| 9 to 12 | Repealed |
| PART III | |
| PENSIONER TENANTS SCHOOL TAX ASSISTANCE | |
| 13 | Application by pensioner tenant |
| 14 | Refund of rent to pensioner tenant |
| 14.1 | Use of table |
| 15 | Pensioner tenant for part of year |
| 16 | Refunds to minister |
| PART III.1 | |
| FARMLAND SCHOOL TAX REBATE | |
| 16.1(1) | Definitions |
| (2) | Assignment of rebate to tenant |
| (3) | Assignee deemed to be taxpayer |
| 16.2(1) | Rebate of school tax |
| (1.1) | $5,000 maximum for total of all rebates |
| (2) | Change in ownership |
| (3) | Amalgamation or winding-up |
| (4) | Meaning of "related person" |
| 16.3(1) | Property taxes to be paid in full |
| (2) | Exception |
| 16.4(1) | Application for rebate |
| (2) | Form and content of application |
| (3) | Application deadline |
| (4) | Transitional |
| 16.5 | Claims for rebate by two or more taxpayers |
| 16.6 | Rebate reduced by school tax reduction |
| 16.7 | Delegation |
| 16.8 | Regulations |
| 16.9 | Reimbursement of municipality |
| 16.10(1) | Recovery of school tax rebate or reduction |
| (2) | Interest payable |
| PART III.2 | |
| SCHOOL TAX REDUCTION | |
| 16.11(1) | Regulations for school tax reduction program |
| (2) | Effective date |
| PART IV | |
| TAX REDUCTIONS FOR SOLAR HEATING | |
| 17 | Solar heating assessment |
| 18 | Note of solar heating assessment on assessment roll |
| 19 | Levying of tax where there is solar heating assessment |
| 20 | Compensation by government |
| PART V | |
| INSULATION LOANS | |
| 21 | Authority for loans |
| 22 | Maximum loan |
| 23(1) | Agreements with Manitoba Hydro etc. |
| (2) | Authority of Manitoba Hydro and The City of Winnipeg |
| 24(1) | Certificate of debt and registration |
| (2) | Realization of lien |
| (3) | Discharge of lien |
| 25 | Interest on loans |
| PART V.1 | |
| ENVIRONMENTALLY SENSITIVE AREAS TAX CREDIT | |
| 25.1(1) | Regulatory scheme for environmentally sensitive areas tax credit |
| (2) | Specific powers to make regulations |
| (3) | Reimbursement of municipality |
| (4) | Payment of property tax reduction |
| (5) | Interest payable |
| PART V.2 | |
| RIPARIAN PROPERTY TAX REDUCTION | |
| 25.2(1) | Definitions |
| (2) | Restriction |
| 25.3 | Purposes |
| 25.4(1) | Application for tax reduction |
| (2) | Application deadline |
| (3) | Content of application |
| (4) | Effect of election |
| 25.5(1) | Land must remain eligible to end of benefit period |
| (2) | Fence installed before end of first year of benefit period |
| (3) | Exception in drought emergency |
| (4) | Minister may set conditions for haying or grazing in emergency |
| 25.6(1) | Basic tax reduction: eligible former crop land |
| (2) | Basic tax reduction: eligible former grazing area |
| (3) | Partial acre |
| (4) | Maximum tax reduction |
| (5) | Additional tax reduction for off-site watering facility |
| (6) | Limitation on tax reductions for off-site watering facilities |
| (7) | Eligible former grazing area divided by waterway |
| (8) | Additional tax reduction for sloped riparian land |
| 25.7 | No doubling up on tax reductions for same land |
| 25.8(1) | Payment of tax reduction in instalments |
| (2) | No instalment if taxes paid after June of fifth year |
| (3) | Recovery of tax reduction |
| (4) | Interest payable |
| 25.9(1) | Transfer of ownership |
| (2) | Notice requirements |
| (3) | Repayment of tax reduction |
| 25.10(1) | Audit and inspection |
| (2) | Time for providing information |
| 25.11 | Reimbursement |
| 25.12 | Regulations |
| PART VI | |
| GENERAL | |
| 26 | Regulations |
| 27 | C.C.S.M. reference |