More changes have happened to our property tax bills for 2025 again. The property tax bills and the education credits have been different every year since about 2021.
The credit for the education part of the property tax bill has been changed from $700 in 2020 to $525 then to $437.50 and then to $350.
And then the MB School Tax Rebate was added: 25% in 2021, 37.5% in 2022, and then to 50% for 2023 (by cheque) and 2024 (credit on the actual bill).
Lots of changes for 2025. Read on.
Most of the information provided below was found on the Province of Manitoba website.
Changes for 2025
For the 2025 tax year, the Education Property Tax Credit has been replaced with a new $1,500 Homeowners Affordability Tax Credit.
The Education Property Tax Credit (EPTC) is being replaced with the Homeowners Affordability Tax Credit (HATC) and is being increased to a maximum of $1,500.
The School Tax Rebate, which provided a 50% rebate on school taxes for residential and farm properties, and a 10% rebate on school taxes for other properties, is being eliminated for all properties except farm properties. Farm properties will continue to receive the 50% rebate.
There is no additional seniors’ credit as part of the HATC, but the Seniors School Tax Rebate continues to be available (more information below).
The amount of the HATC is the lesser of $1,500 and the gross school taxes on your principal residence.
Principal residences only
The HATC will apply to principal residences only. It does not apply to any other properties: rental properties, secondary residences/cottages, commercial properties, etc.
A principal residence is a single residential dwelling unit in Manitoba that is owned by an individual and/or their spouse or common-law partner and that is the primary residence of the individual or the individual’s cohabiting spouse or common-law partner.
Owners who reside in an assessed property that contains more than one dwelling unit (duplex, triplex, etc.) cannot receive the HATC on their property tax bill but can claim the HATC on their 2025 personal income tax return.
How to receive the HATC on the property tax bill
To receive the HATC on your property tax bill, you must have self-declared your principal residence with your municipality.
Most eligible Manitoba homeowners will automatically have their principal residence declaration carried forward from last year and do not need to file a new declaration for the HATC.
If you have not yet received your 2025 property tax bill and want to know if you will get the HATC, you can check your 2024 property tax bill to see if you received the Manitoba Education Property Tax Credit Advance (EPTCA). This would have been an amount of $350 or less. If you received the EPTCA in 2024 and there has been no change in ownership of your property, you will automatically receive the HATC on your tax bill.
Note that the EPTCA is a different credit than the Manitoba School Tax Rebate, which was a 50% rebate that also appeared on the 2024 property tax bill.
Did not receive the EPTCA on 2024 or 2025 property tax bill?
If you only received the 50% rebate and NOT the $350 credit, then your property is NOT registered as your principal residence. You need to declare your principal residence with your municipality to receive the HATC on your 2025 property tax bill.
Homeowners that have not previously self-declared their principal residence with their municipality are encouraged to do so as soon as possible to help ensure that the HATC is applied to their property tax bill.
To provide homeowners with more flexibility, the deadline to self-declare your principal residence self-declaration to your municipality has been extended to November 15, 2025.
After receiving your self-declaration, your municipality will verify your information, and if you are eligible, you will receive an adjustment to your tax owing amount or a refund cheque.
Or get the HATC on your 2025 income tax
What happens if I don’t self-declare my principal residence with my municipality by November 15?
Homeowners that are eligible for the HATC may claim it on their personal income tax return if they did not receive it on their property tax bill or as a credit to their property tax account.
Paradise Village Residents
At the time of writing this article, it is unknown how mobile home parks such as Paradise Village near Ste Anne will be handled. The residents do not own the land and in past years, the credit was claimed on personal income tax when they were filed. It is unknown if this will be the only way to get the HATC for 2025.
Seniors School Tax rebate
The Seniors School Tax rebate is being maintained at $235 minus 1.0% on family net annual income over $40,000 for principal residences only. This rebate is claimed on the personal income tax return. This credit only applies to seniors with combined net income under $63,500.
Farm properties
There are no changes to how the School Tax Rebate on farm properties works. It will continue to be 50 per cent of gross school taxes and will continue to be applied directly on the property tax bill.
Commercial property
The School Tax Rebate for commercial property is no longer in effect for the 2025 and subsequent tax years.
TIPPs plan
How will these changes impact monthly property tax payment requirements, such as the Tax Instalment Payment Plan (TIPP)?
Monthly payment plans are determined by your local municipality based on your annual property tax requirements and how your municipality applies the HATC. Reach out to your local municipality for information on your monthly property tax payment plans.
Rental Property and the HATC
If you have a rental property that had the $350 credit in 2024 and now it has the HATC up to $1,500 for 2025, you need to contact your municipality and advise them that the property is not (or no longer) a principal residence.
This can happen if the property was your principal residence in the past and you are now renting it out to others or family. Or you may have purchased the rental property from someone who had it as their principal residence and the designation has not been changed.
If you do not advise the municipal office to have it changed, you are receiving a benefit that you do not qualify for. This is called TAX EVASION. The Province of Manitoba will eventually audit properties and find out, so you should deal with it now before the credits are reversed and you end up with a large amount to repay.
Canadian Dental Care Plan reminder
A reminder to renew or apply for the CDCP as soon as possible to minimize the gaps in the coverage if you qualify for the Plan. To ensure it is in place for the annual renewal date of July 1, you were required to renew by June 1. However, if you renew after June 1, renew or apply now and the coverage will begin August 1, 2025, if you qualify.
See my article for May 2025 for more detailed information.
Anni Markmann is a Personal Income Tax Professional and Certified Financial Planner; living, working, and volunteering in our community. Contact Ste Anne Tax Service at 204.422.6631 or 36 Dawson Road in Ste Anne (near Clearview Co-op) or Info@SteAnneTaxService.ca