Education Property Tax

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Education Property Tax Rebate Continues in 2022

Manitoba is continuing to phase out education property taxes by implementing the Education Property Tax Rebate.

Property owners will receive an Education Property Tax Rebate cheque to offset a portion of their education property taxes, enabling them to keep more of their hard earned money. No application is required.


How the rebate works

Residential and farm properties

For 2022, owners of residential and farm properties will receive a 37.5 per cent rebate of the school division special levy payable. This will increase to 50 per cent in 2023. Residential properties include single dwelling units, condos and multiple unit dwellings.

The Education Property Tax Rebate will be based on the school division special levy before the Education Property Tax Credit Advance.


school taxes


The examples below demonstrate that residential and farm property owners will be paying 37.5 per cent less in education property taxes in 2022 compared to 2020, as illustrated below:

school taxes
school taxes


Other properties

Owners of other properties (such as commercial, industrial, railway, institutional, pipelines and designated recreational) will receive a 10% rebate of the total of both the school division special levy and the education support levy payable.

school taxes

Rebate Calculator


Questions and Answers


When can I expect my Rebate?

Rebates are sent out when Municipal Taxes are due.

VILLAGE OF DUNNOTTAR 2022-06-30
CITY OF WINNIPEG 2022-06-30
CITY OF BRANDON 2022-06-30
TOWN OF STE. ANNE 2022-07-29
TOWN OF ALTONA 2022-07-29
CITY OF SELKIRK 2022-07-29
CITY OF PORTAGE LA PRAIRIE

 

2022-07-29
RM OF VICTORIA BEACH 2022-07-31
CITY OF DAUPHIN 2022-07-31
TOWN OF SWAN RIVER 2022-07-31
RM OF GIMLI 2022-08-31
TOWN OF TEULON 2022-08-31
TOWN OF BEAUSEJOUR 2022-08-31
TOWN OF CARMAN 2022-08-31
CITY OF MORDEN 2022-08-31
TOWN OF SNOW LAKE 2022-08-31
TOWN OF THE PAS 2022-08-31
CITY OF WINKLER 2022-08-31
TOWN OF WINNIPEG BEACH 2022-08-31
LGD OF PINAWA 2022-08-31
RM OF ALEXANDER

 

2022-09-01
RM OF LAC DU BONNET

 

2022-09-16
RM OF MACDONALD

 

2022-09-24
TOWN OF LAC DU BONNET

 

2022-09-25
RM OF PORTAGE LA PRAIRIE 2022-09-28
RM OF THOMPSON

 

2022-09-28
MUNICIPALITY OF BIFROST-RIVERTON 2022-09-29
RM OF BROKENHEAD 2022-09-29
RM OF CARTIER 2022-09-29
RM OF CORNWALLIS 2022-09-29
RM OF EAST ST. PAUL 2022-09-29
RM OF GREY 2022-09-29
RM OF LA BROQUERIE 2022-09-29
MUNICIPALITY OF NORTH CYPRESS-LANGFORD 2022-09-29
MUNICIPALITY OF NORTH NORFOLK 2022-09-29
RM OF ROSSER 2022-09-29
MUNICIPALITY OF KILLARNEY-TURTLE MOUNTAIN 2022-09-29
RM OF WEST ST. PAUL 2022-09-29
TOWN OF ARBORG 2022-09-29
TOWN OF NIVERVILLE 2022-09-29
TOWN OF MINNEDOSA 2022-09-29
TOWN OF NEEPAWA 2022-09-29
CITY OF STEINBACH 2022-09-29
TOWN OF STONEWALL 2022-09-29
MUNICIPALITY OF MINITONAS-BOWSMAN 2022-09-29
CITY OF THOMPSON

 

2022-09-29
MUNICIPALITY OF BOISSEVAIN-MORTON 2022-09-30
MUNICIPALITY OF SWAN VALLEY WEST 2022-09-30
RM OF HEADINGLEY 2022-09-30
GILBERT PLAINS MUNICIPALITY 2022-09-30
TOWN OF MORRIS 2022-09-30
RIVERDALE MUNICIPALITY 2022-09-30
RM OF MOUNTAIN 2022-09-30
LGD OF MYSTERY LAKE 2022-09-30
TOWN OF GRAND RAPIDS 2022-09-30
RM OF ST. FRANCOIS XAVIER 2022-10-03
TOWN OF CARBERRY

 

2022-10-03
RM OF MORRIS

 

2022-10-25
MUNICIPALITY OF WESTLAKE-GLADSTONE

 

2022-10-28
RM OF ELLICE-ARCHIE 2022-10-31
RM OF ARGYLE 2022-10-31
RM OF OAKVIEW 2022-10-31
MUNICIPALITY OF BRENDA-WASKADA 2022-10-31
MUNICIPALITY OF GRASSLAND 2022-10-31
MUNICIPALITY OF CLANWILLIAM-ERICKSON 2022-10-31
RM OF COLDWELL 2022-10-31
RM OF DAUPHIN 2022-10-31
RM OF DUFFERIN 2022-10-31
MUNICIPALITY OF TWO BORDERS 2022-10-31
RM OF ELTON 2022-10-31
MUNICIPALITY OF ETHELBERT 2022-10-31
MUNICIPALITY OF EMERSON-FRANKLIN 2022-10-31
RM OF HANOVER 2022-10-31
MUNICIPALITY OF GLENELLA-LANSDOWNE 2022-10-31
RM OF LAKESHORE 2022-10-31
MUNICIPALITY OF LOUISE 2022-10-31
MUNICIPALITY OF MCCREARY 2022-10-31
RM OF MONTCALM 2022-10-31
MOSSEY RIVER MUNICIPALITY 2022-10-31
MUNICIPALITY OF OAKLAND-WAWANESA 2022-10-31
RM OF MINTO-ODANAH 2022-10-31
MUNICIPALITY OF PEMBINA 2022-10-31
RM OF PIPESTONE 2022-10-31
MUNICIPALITY OF RHINELAND 2022-10-31
RM OF RITCHOT 2022-10-31
CARTWRIGHT-ROBLIN MUNICIPALITY 2022-10-31
RM OF ROCKWOOD 2022-10-31
RM OF ROSEDALE 2022-10-31
RM OF ST. ANDREWS 2022-10-31
RM OF STE. ANNE 2022-10-31
RM OF ST. LAURENT 2022-10-31
MUNICIPALITY OF ROBLIN 2022-10-31
RM OF YELLOWHEAD 2022-10-31
RM OF SIFTON 2022-10-31
MUNICIPALITY OF GLENBORO-SOUTH CYPRESS 2022-10-31
MUNICIPALITY OF NORFOLK TREHERNE 2022-10-31
RM OF SPRINGFIELD 2022-10-31
RM OF STANLEY 2022-10-31
RM OF PRAIRIE LAKES 2022-10-31
RM OF TACHE 2022-10-31
RM OF VICTORIA 2022-10-31
RM OF WALLACE-WOODWORTH 2022-10-31
RM OF WHITEHEAD 2022-10-31
RM OF WHITEMOUTH 2022-10-31
MUNICIPALITY OF DELORAINE-WINCHESTER 2022-10-31
RM OF WOODLANDS 2022-10-31
HAMIOTA MUNICIPALITY 2022-10-31
ROSSBURN MUNICIPALITY 2022-10-31
VILLAGE OF ST. PIERRE-JOLYS 2022-10-31
MUNICIPALITY OF STE. ROSE 2022-10-31
PRAIRIE VIEW MUNICIPALITY 2022-10-31
TOWN OF MELITA 2022-10-31
MUNICIPALITY OF RUSSELL-BINSCARTH 2022-10-31
MUNICIPALITY OF SOURIS-GLENWOOD 2022-10-31
RM OF ALONSA 2022-10-31
RM OF ARMSTRONG 2022-10-31
RM OF KELSEY 2022-10-31
RM OF FISHER 2022-10-31
MUNICIPALITY OF HARRISON PARK 2022-10-31
RM OF PINEY 2022-10-31
RM OF REYNOLDS 2022-10-31
RM OF STUARTBURN 2022-10-31
TOWN OF LYNN LAKE 2022-10-31
RM OF DE SALABERRY 2022-10-31
GRANDVIEW MUNICIPALITY 2022-10-31
MUNICIPALITY OF LORNE 2022-10-31
RM OF ROLAND 2022-10-31
RM OF ST. CLEMENTS 2022-10-31
RM OF RIDING MOUNTAIN WEST 2022-10-31
RM OF WEST INTERLAKE 2022-10-31
TOWN OF POWERVIEW - PINE FALLS 2022-10-31
TOWN OF LEAF RAPIDS 2022-10-31
TOWN OF VIRDEN 2022-10-31
TOWN OF CHURCHILL 2022-10-31
RM OF GRAHAMDALE 2022-10-31
TOWN OF GILLAM 2022-10-31
CITY OF FLIN FLON 2022-12-31

Overview


The Education Property Tax Rebate is a rebate on school taxes provided to owners of property in Manitoba. It implements Manitoba's commitment under the $2,020 Tax Rollback Guarantee to begin phasing out education property taxes.


Eliminating education property taxes will provide Manitobans with much needed tax relief. Manitoba is the only province to impose locally determined education property taxes. The phasing out of these taxes will put Manitobans on an equal footing with other provinces that fund education from general revenues.


Residential and farm property owners will receive a rebate of 37.5% of their gross education property tax payable in 2022, and 50% in 2023 (up from 25% in 2021).

Other property owners (such as commercial, industrial, institutional, railways, pipelines and designated recreational) will receive a rebate of 10% of their education property taxes payable in 2022 and 2023.


Residential and farm property owners will see the Education Property Tax Rebate calculated on the school division special levy and community revitalization levy, prior to any tax credits or rebates.

Other property owners will see the Education Property Tax Rebate calculated on the total of the school division special levy, education support levy, and community revitalization levy.


Education property taxes are a tax deductible expense for businesses, and businesses also benefit by receiving a 10% rebate on both the school division special levy and the education support levy.


Tax Credits and Rebates


All existing education property tax credits and rebates remain in place but they are proportionally adjusted to ensure that all residential and farm properties see a net reduction in school taxes of 37.5%.

This is because the Education Property Tax Rebate is based on gross school taxes payable, before the tax credits are calculated.

As part of the Education Property Tax Rebate, other tax credits and rebates will be adjusted proportionately as follows:

Tax Credit and Rebate Amounts

 

2020

2021

2022

2023

Education Property Tax Credit and Advance

Up to $700

Up to $525

Up to $438

Up to $350

Seniors School Tax Rebate

Up to $470
Minus 2.0% on family net
income over $40,000

Up to $353
Minus 1.5% on family net
income over $40,000

Up to $294
Minus 1.25% on family net
income over $40,000

Up to $235
Minus 1.0% on family net
income over $40,000

Seniors Education Property Tax Credit

Up to $400
Minus 1.0% of family net income

Up to $300
Minus 0.75% of family net income

Up to $250
Minus 0.625% of family net income

Up to $200
Minus 0.5% of family net income

Farmland School Tax Rebate

Up to 80% of school tax to
a maximum of $5,000

Up to 60% of school tax to
a maximum of $3,750

Up to 50% of school tax to
a maximum of $3,125

Up to 40% of school tax to
a maximum of $2,500


Note: Farm property owners must still apply for the Farmland School Tax Rebate.


The Education Property Tax Credit Advance will be adjusted from a maximum of $525 in 2021 to $437.50 in 2022. Along with the Education Property Tax Rebate, this ensures that all homeowners, regardless of whether or not they receive the Education Property Tax Credit Advance will see a 37.5% reduction in net education property tax paid.


All property owners will receive the Education Property Tax Rebate. If you currently do not pay education property tax on your property assessment because of existing tax credits, the Education Property Tax Rebate will be cash in hand when your property tax is due and you will continue to receive benefits that will fully offset school taxes.


Farm property owners will still have to apply for the Farmland School Tax Rebate (FSTR) but the percentage eligible and the maximum amount will be decreased proportionately by 37.5% relative to 2020. The percentage of education property tax on farm land eligible for the FSTR decrease from 60% in 2021 to 50% in 2022 and the maximum FSTR will decrease from $3,750 in 2021 to $3,125 in 2022. The 37.5% Education Property Tax Rebate applies to education property taxes on farm land and on farm buildings.


Landlords and Renters


Up until this year, homeowners and residential renters have qualified for the same credit, the Education Property Tax Credit. In 2021, this credit provided renters with up to $525.

Commencing in 2022, the renters Education Property Tax Credit will become the Manitoba Residential Renters Tax Credit.

Like the Education Property Tax Credit, the Residential Renters Tax Credit will continue to be delivered through the annual personal income tax return and apply to principal residences. In addition, the credit will no longer be calculated based on 20 per cent of annual rent. Instead, the Residential Renters Tax Credit will be calculated on a monthly basis, on the same basis residential tenants pay rent.

Unlike the Education Property Tax Credit, which will continue to be adjusted as the Education Property Tax Rebate increases, the maximum annual amount of the Renters Credit will be fixed at $525.


As residential property owners, landlords will receive a 37.5% Education Property Tax Rebate in 2022, thereby lowering their operating costs. To help ensure that tenants benefit from these savings to landlords, legislation was passed in 2021 to set the annual rent guideline at 0% in 2022 and 2023.


Education Funding


The phasing out of education property taxes will not impact Manitoba's efforts to transform its education system into a modern, responsive and ambitious system that is classroom focused, student centered and parent friendly, or on its commitment to provide a guaranteed increase of over $1.6 billion in education funding over four years.

School division levies will continue to apply until the tax is eliminated. The Education Property Tax Rebate is funded 100% provincially and not through school division special levies.


General Costs and Education Property Tax Rebate Process


Total rebates are estimated at $350 million in 2022 and $453 million in 2023.


Property owners will be required to continue to pay their education property taxes on their property tax statement. The reduction is being provided by the Education Property Tax Rebate, which will be received by property owners before their property taxes are due.


Cheques ensure that property owners are aware that the Manitoba government is refunding 37.5% or 10% of their education property taxes back in 2022.

Also, by not reducing education property taxes directly on the property tax bill ensures school divisions continue to receive school taxes as revenue, which facilitates their budget planning.


Property owners will receive the Education Property Tax Rebate cheque in the same month that municipal property taxes are due and after property tax statements are mailed by the local government.


A request for a replacement cheque can be made by contacting Manitoba Government Inquiries at 1-866-626-4862.


In situations where property is owned by multiple parties, property owners should verify with those parties if they received the Education Property Tax Rebate.

If no property owners have received a cheque, a request should be made by contacting Manitoba Government Inquiries at 1-866-626-4862.


A request for the cheque to be validated in the name of the estate or to be re-issued in the name of a surviving property owner can be made returning the original cheque with accompanying proof of the deceased to:

Manitoba Finance
Manitoba Tax Assistance Office
110A - 401 York Avenue
Winnipeg MB  R3C 0P8


Please contact your financial institution regarding what documentation is needed for the cheque to be deposited. 

If the financial institution cannot accept the cheque, a request for a replacement cheque can be made by returning the original cheque and providing proof of change of name to:

Manitoba Finance
Manitoba Tax Assistance Office
110A - 401 York Avenue
Winnipeg MB  R3C 0P8


Cheques will be mailed automatically - no application is required by property owners.

Direct deposit would require property owners to provide the Province with banking information, which would delay payments.


More Information

Manitoba Government Inquiry
204-945-3744
1-866-MANITOBA
(1-866-626-4862)