General Rates - Overview

In accordance with the Local Government Act 2009 and the Local Government Regulation 2012, Council levies differential general rates on all rateable land within the Shire. For the 2022/2023 financial year, Council has adopted twenty-one (21) differential categories listed in the table below.

In making general rates, Council raises an amount of revenue it sees as being appropriate to maintain and improve assets and provide services to the Shire as a whole. In deciding how that revenue is raised, Council takes into account the following factors:

• the use of the land and the economic value of that use;
• the location of the land;
• the level of services provided to that land;
• the access that the land has to services; and
• the rateable value of land, including the potential for the land to produce income.

The annual valuation determined by the Department of Resources of all lands in the Shire shall have force and effect for the period of twelve (12) months commencing on 1 July 2022. Council determines that a method of differential general rating be applied to all rateable land in the Shire on the bases set out hereunder.

In accordance with the Local Government Regulation 2012, the categories into which rateable land is categorised and the description of those categories is set out in the following table. For additional information regarding the identification of rateable land, please download the current Revenue Statement from the Fees and Charges section.

In accordance with the Local Government Regulation 2012, the differential general rate and minimum general rate for each differential rating category is set out in the following table. For additional information regarding the identification of rateable land, please download the current Revenue Statement from the Fees and Charges section.

Owner Objection to Categorisation

In accordance with the Local Government Regulation 2012, property owners can lodge a formal objection if they believe their property is in the incorrect rating category by exclusively meeting the criteria of another differential rating category. For assistance, please refer to the “2022/23 Rates at a Glance” brochure enclosed with the rate notice or the above list of differential rating categories.  For an objection to be valid, it must be signed by the owner/s and returned to Burdekin Shire Council within thirty (30) days of the issue date on the rate notice. Council must then notify the owner/s of its decision within sixty (60) days of receipt of objection. The lodgement of an objection does not defer the requirement to pay rates as detailed in the rate notice and rates as levied must be paid by the due date whilst the objection is being assessed. If the owner/s objection is successful, Council will process an adjustment and advise the owner/s of the adjusted amount via the next Supplementary Levy.

Please complete the Owner Objection to Categorisation Application and submit to Council at your earliest convenience.

Time Within Which Rates Must Be Paid

Rates and charges must be paid by the due date, with the due date being thirty-one (31) days after the rate notices have been issued.

Interest on Overdue Rates and Charges

Rates and charges will become overdue if not paid by the due date.  It is Council’s policy to ensure that the interests of ratepayers are protected by discouraging the avoidance of responsibility for payment of rates and charges when due.  To this end, Council will impose interest on rates and charges from the day they become overdue. 

The rate of interest to be charged on overdue rates and charges shall be 8% compound interest charged on daily rests.   

Pursuant to section 125 of the Local Government Regulations 2012, the amount of premium for Council agreeing to enter into arrangements to defer the payment of rates and charges is the amount equivalent to the amount of interest that would have been raised if the arrangement had not been entered into.