Understanding Your Rates
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 2019/2020 financial year, Council has adopted sixteen (16) 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 Natural Resources, Mines and Energy of all lands in the Shire shall have force and effect for the period of twelve months commencing on 1 July 2019. Council determines that a method of differential general rating be applied to all rateable land in the Shire on the bases set out hereunder.
Differential General Rating Categories
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.
| Category | Description |
|---|---|
| A - Residential | Land which is used or intended to be used for residential purposes. |
| A1 - Rural Residential | Land which is used or intended to be used for rural residential purposes. |
| B - Commercial and Industrial | Land used, or intended to be used, for commercial and/or industrial purposes other than land included with category B1. |
| B1 - Shopping Centre | Land used, or intended to be used, for the purposes of a shopping centre, or as a part of a shopping centre, having a gross floor area greater than 4,500 square metres, and on-site car parking for more than 80 vehicles. |
| C - Grazing and Livestock | Land used for the purposes of grazing or livestock. |
| D - Sugar Cane | Land used for the purposes of growing sugar cane. |
| E - Rural (Other) - less than 20 hectares | Land used for rural purposes, other than land included in category C or D, with an area of less than 20 hectares. |
| E1 - Rural (Other) - 20 hectares or more | Land used for rural purposes, other than land included in category C or D, with an area of 20 hectares or greater. |
| F - Sugar Milling | Land used, or intended to be used, for the purposes of sugar milling, including land used in connection or in association with sugar milling. |
| G1 - Water (less than 10 hectares) | Land used, or intended to be used, for the extraction, storage, delivery, transport or drainage of water, with an area of less than 10 hectares. |
| G2 - Water (10 hectares or more) | Land used, or intended to be used, for the extraction, storage, delivery, transport or drainage of water, with an area of 10 hectares or greater. |
| H1 - Solar Farms - 40MW - 100MW | Land used, or intended to be used, in whole or in part, for the purposes of a solar farm, with an output capacity not lower than 40MW but equal to or less than 100MW |
| H2 - Solar Farms - 101MW - 250MW | Land used, or intended to be used, in whole or in part, for the purposes of a solar farm, with an output capacity not lower than 101MW but equal to or less than 250MW |
| H3 - Solar Farms - >250MW | Land used, or intended to be used, in whole or in part, for the purposes of a solar farm, with an output capacity greater than 250MW. |
| H4 - Electricity and Telecommunications Infrastructure | Land used, or intended to be used, in whole or in part, for the purposes of transformers, electricity substations, communication facilities and telephone exchanges. |
| I - Other | Land not otherwise categorised. |
Differential General Rates and Minimum General Rates
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 following table. For additional information regarding the identification of rateable land, please download the current Revenue Statement from the Fees and Charges section.
| Category | Rate (Cents) in the Dollar ($) | Minimum General Rate ($) |
|---|---|---|
| A - Residential | 1.645 | $1,079 |
| A1 - Rural Residential | 1.563 | $1,079 |
| B - Commercial and Industrial | 1.787 | $1,101 |
| B1 - Shopping Centre | 2.846 | $34,232 |
| C - Grazing and Livestock | 2.226 | $1,101 |
| D - Sugar Cane | 3.700 | $1,101 |
| E - Rural (Other) less than 20 hectares | 2.093 | $1,101 |
| E1 - Rural (Other) 20 hectares or more | 3.700 | $1,101 |
| F - Sugar Milling | 28.538 | $171,160 |
| G1 - Water (less than 10 hectares) | 21.059 | $1,101 |
| G2 - Water (10 hectares or more) | 61.523 | $5,112 |
| H1 - Solar Farms (40MW - 100MW) | 3.078 | $40,800 |
| H2 - Solar Farms (101MW - 250MW) | 3.078 | $71,400 |
| H3 - Solar Farms (>250MW) | 3.078 | $91,800 |
| H4 - Electricity and Telecommunications Infrastructure | 3.078 | $1,619 |
| I - Other | 1.645 | $1,079 |
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 notice has 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 is 9% compound interest charged on daily rests.
Contact Council's Customer Service Centre
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