Business assessment revision

Annual Rental Value (ARV)

The intake period for business assessment revision applications will begin November 6, 2024.

Your Assessment

The Municipal Assessment Act provides the years that all businesses in the City of Winnipeg are reassessed utilizing an updated reference date. A business assessment is the City's estimate of the annual rental value of a roll number as of a specific date.

The Province's Municipal Assessment Act requires the City to assess all businesses in Winnipeg so it can fairly and equitably divide the business tax it must raise. The Assessment and Taxation Department's objective is to ensure equity by valuing all similar businesses in the same way so each business owner pays a fair share of the business tax.

The Annual Rental Value, or ARV, reflects the typical market rents for commercial space similar to your premises in the reference year or at the reference date. ARV is not necessarily the rent paid, but it is representative of the market rents. ARV is equal to the net rent per square foot as determined by the market, plus comfortable costs to occupy, multiplied by the area or square footage of the premises leased or occupied. Comfortable costs to occupy space consist of utility costs, including lighting, heat, water, and common area charges where applicable.

In a year of reassessment (years 2025 and 2027 for example) all business owners will receive an Assessment Notice. In the intervening years, Assessment Notices are only sent out for businesses that have undergone a change (ownership, improvement, addition, etc.) and have been reassessed accordingly.

If you think your assessment is incorrect, or if you have any questions, please contact 311 to communicate with the Assessment and Taxation Department.

Filing an Assessment Revision Application

  • Assessment revision applications can be filed between November 6, 2024 at 8:30 a.m.  and December 3, 2024 at 4:30 p.m. CT.
  • Applications may be submitted using the online form, by email, mail or fax, or dropped off in person.

Late applications will not be accepted.

Apply online

Online applications will be available November 6, 2024

Apply by email, mail or fax

Complete the Assessment Revision Application (PDF, 120KB) and return it to:

Board of Revision
Susan A. Thompson Building
Main Floor, 510 Main Street
Winnipeg, MB  R3B 1B9
Fax: 204-947-3452

Filing Fee

There is a mandatory filing fee for all applications for revision.  The filing fees (PDF, 103KB) are non-refundable and must be paid  prior to an application being accepted.

Fees may be paid by credit card (Visa, Master Card, American Express), debit, cheque, cash or money order. Cheques should be made payable to the City of Winnipeg.

Property owners may file an application for revision (PDF, 120KB)along with the appropriate non-refundable fee for any year within the time frame allowed for filing an application for revision as is legislated by the Provincial Municipal Assessment Act and as advertised by the Board of Revision.


If you submit an application for revision, you will be notified by mail at least ten days before your hearing. At the hearing, you will have an opportunity to make your presentation to the panel members who will consider all evidence presented at the hearing and render a decision.

The goal of the Board is to ensure that all parties to an appeal irrespective of the decision rendered leave the hearing and appeal process with the perception that they have been treated fairly, professionally and without bias.

For an overview of what you can expect at a hearing, please review the business assessment (PDF, 271KB) hearing procedures information. 

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