Assessment Services is the department responsible for the assessment of all real and personal property in the province, excluding property in the City of Winnipeg. Ten district offices deliver these services.
In Manitoba, property is assessed at market value in accordance with The Municipal Assessment Act. Market value is the most probable selling price of the property. Regular reassessment ensures that property evaluation keeps pace with real estate market conditions and that property taxes are fair.
Property in Manitoba is grouped into ten property classes on the basis of use with a portion of the assessment being taxed. Property classes and the portion of assessment that is taxed is established by the regulations under The Municipal Assessment Act.