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 2020/2021 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 Resources of all lands in the Shire shall have force and effect for the period of twelve months commencing on 1 July 2020. 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.
|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 approved 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 approved 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 approved 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 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||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||$101,800|
|H4 - Electricity and Telecommunications Infrastructure||3.078||$1,619|
|I - Other||1.645||$1,079|
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 “2020/21 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 30 days of the issue date on the rate notice. Council must then notify the owner/s of its decision within 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, being:
- for Council’s rates and charges, and the State Government’s Emergency Management, Fire and Rescue Levy levied on 7 August 2020: the date that is 80 days from the date of the issue of the rate notice; and
- for all other rates and charges levied by Council during the 2020/2021 financial year: the date that is 31 days from the date of the issue of the rate notice.
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.
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