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Board of Revision

The Board of Revision is a “quasi-judicial” body appointed by Council. The Board provides a fair unbiased hearing to listen to evidence provided by parties with an interest in a property, or the assessor, that would like to appeal:

  • the amount of an assessed value
  • the liability to taxation
  • property classification
  • or if after speaking to an assessor; there is a refusal by an assessor to amend the assessment roll under subsection 13(2)

 

Application for Revision

You can apply to the Board of Revision:

  • If you are a person in whose name the property has been assessed
  • Mortgagee in possession of property under subsection 114(1) of The Real Property Act
  • Occupier of premises who is required under the terms of a lease to pay the taxes on the property
  • Authorized agent of the person, mortgagee or occupier


You may appeal the following year's assessments and supplementary tax assessments, issued in the current year, if you do not agree with your assessment.

If you are listed above, or if you are the assessor, you may complete the RM of Cornwallis Board of Revision Application Form and indicate your reason for appeal.

Application Requirements

Applications must be received by the RM Office, before 4:00 pm (date to be determined), at 107191 Veterans Way, Building C Brandon, MB R7A 5Y5 or by mail: Site 500, Box 10, RR5 Brandon, MB R7A 5Y5. Applications not in compliance with Section 43(1) of The Municipal Assessment Act (Revision of the Assessment Roll), shall not be considered received.

Applications for the 2026 Board of Revision MUST be submitted by Monday, November 2, 2026 at 4:00 PM.

Public Notice – Board of Revision

Public Notice of the Board of Revision will be published in the Brandon Sun, on our website, on our socials, and in the Municipal office on the Notice Board. The deadline for publication changes each year.

Board of Revision

The Board of Revision will be held for the 2027 Assessment year on Tuesday, November 17, 2026, at 7:15 pm at 107191 Veterans Way, Building C Brandon, MB R7A 5Y5.

How to Prepare for Board of Revision

  • Submit your Board of Revision Application by the deadline by 4:00 pm (2026 deadline is Monday, November 2)
  • Have your evidence ready
  • Be prepared to present your grounds for appeal to the Board
  • Show up on time, late arrivals could result in your appeal being dismissed

Members of Board of Revision

The Board of Revision is determined each year by Council through resolution. Members can be:

  • Any or all Councillors or private citizens
  • Panel must have at least 3 members, one of whom is appointed by Council as Chairperson
  • Must also have a Secretary who is not a Board of Revision member

Frequently asked questions:

  • Can I appeal my taxes? No, taxes cannot be appealed but assessments can.
  • How can I appeal my assessment? Assessments can be appealed through the District Assessment Office located at 340 - 9th Street (Brandon), by phone at (204) 726-6001 or 1-866-262-9867, or by email assessment@gov.mb.ca. If you do not agree with your assessment, even after talking to an assessor, you may apply for a revision of the assessment to the Board of Revision.
  • What can I appeal? You can only appeal the amount of the assessed value, whether your property is put in the correct property class, or whether your property should be exempt from school taxes or exempt from both municipal and school taxes.  Before applying to the Board of Revision  you should discuss the value of your property with an assessor, review the assessor’s information about your property and review information about comparable properties with the assessor.
  • When can I appeal my assessment? Complete the Board of Revision Application Form and submit it to the CAO at the RM of Cornwallis office before 4:00 p.m. on (date to be determined). For this year's Board of Revision, it is Monday, November 2, 2026.
  • Who can attend the Board of Revision? The applicant or authorized representative.
  • Can I attend the Board of Revision on behalf of the property owner? The property owner is required to attend unless they have a representative. A Letter of Authorization is required who will be attending in their place.
  • If my appeal results in a decrease in assessment value do I receive a credit? If the decrease results in a credit balance on your tax account you can request a refund by completing and signing the Refund Form. You can drop off or mail in the form to the Rural Municipality of Cornwallis office at 107191 Veterans Way, Building C (Box 10, Site 500, RR5), Brandon, MB R7A 5Y5. A cheque will then be issued within 2 weeks of receipt of the form. 
  • Do I still need to pay my taxes if I am appealing my assessment? Yes. Regardless of appealing the assessment, the taxes must still be paid on or before the due date to avoid penalties. Taxes are the ratepayer’s responsibility to ensure they are paid once issued. The next assessment period will be in 2027 and is done by the Provincial Assessment Branch every 2 years.
  • What does it mean if my appeal is dismissed?
    • If you failed to appear for the Board of Revision Hearing and your appeal is dismissed by the Board you cannot proceed to appeal to the Manitoba Municipal Board. 
    • After the Board of Revision Hearing the decision is mailed to appellants. If the appellant wishes to appeal to the Municipal Board they must do so within 21 days of the receiving the Board of Revision’s decision (Notice of Appeal).
    • If the appeal through the Municipal Board is dismissed the appellant can appeal directly to the Court of King’s Bench within 21 days of the Board of Revision mailing its decision when the liability of the property to taxation is questioned.
    • Decisions of the Municipal Board and Court of King’s Bench may be appealed to the Court of Appeal on questions of law, or on jurisdiction of the Municipal Board or the Court of King’s Bench. Court of Appeal decisions are final.
  • I missed the Board of Revision; can I still appeal my assessment? No. If the Board of Revision is missed there is no further opportunity to appeal an assessment. Also if you arrive late for the hearing and the Board has already dismissed your appeal due to no representation, you will not be given another opportunity to appeal your assessment