Update on the property valuations

Ekurhuleni Metropolitan Municipality implemented the 2009 general valuation roll, in terms of the new Municipal Property Rates Act (MPRA) 6 of 2004, on 1 July 2009 which will remain in effect till 30 June 2012. In terms of this act assessment rates are payable on the market value of the improved property (including site and improvements). As properties are constantly changing, the municipality is maintaining the valuation roll on an ongoing basis, and will frequently publish supplementary valuation rolls which will reflect only the properties where changes have occurred. Why the municipality publishes a supplementary valuation roll? Supplementary valuations will be published in cases where properties have been improved upon, omitted or when there are subdivisions or consolidations. The municipality can also correct errors in the valuation roll through a supplementary roll. Other instances such as change in use or rezoning and rating category can result in a supplementary valuation. New townships and sectional title properties are also published in the supplementary roll once the properties are registered. When will Supplementary Valuation Rolls be published? The first supplementary valuation roll linked to the general valuation roll was advertised in June, and also implemented on 1 July. The second supplementary roll was published on 30 September and open for inspection till 30 October, there-after implemented as from 1 November. As was the case with the general valuation roll, there will be advertisements placed by the municipality, giving notice of the publishing of the valuation roll, and the period for inspection. In addition, all affected property owners will be sent a Section 49 notice advising them of the change in the valuation roll. The Metro intends to publish quarterly supplementary rolls but, due to the upcoming holiday period, is likely to publish the next supplementary on 1 February 2010. What happens if you are unhappy with the valuation published? In terms of the MPRA, a property owner must submit any objection to information published on the valuation roll prior to the closing date. Owners can object to the market value, rating category, owner name, property address and the property description. Objection forms are only accepted for properties affected in the published and advertised roll, and can be obtained online from the municipal website or at any of the CCCs. What is the process for objections? Where an objection was lodged against a property the municipal valuer must, in writing, notify the objector of the valuer’s decision regarding the objection. In terms of the MPRA, there is no specified timeframe for the outcome, but the Metro will attempt to expedite this to ensure the outcome does not affect the ratepayers. Once the outcome is processed by the municipal valuer, the billing system is then adjusted and the rates adjustment processed with effect of the date of implementation of the roll. If the objector is not satisfied with the decision of the valuer, the objector can either write to the municipal valuer requesting reasons, or lodge an appeal within 30 days of the above notice with the municipality. The outcome letter states the date by which appeals are to be made. In cases where reasons are requested, the objector has 21 days from the date of the reason letter to appeal the outcome. An independent valuation appeal board will consider the appeal and make a final decision on the matter. It is therefore necessary for the appellant to provide comprehensive motivation for the appeal. In the case of the general valuation, if the market value of the property is adjusted (either downwards or upwards) by the valuation appeal board, the assessment rates already paid by the owner will be recalculated and adjusted against the account as from 1 July 2009. Why is the old valuation roll having a supplementary roll printed at the same time? Previously all valuation rolls were compiled in terms of the Local Authorised Rating Ordinance of 1977 of which the last roll was valid for the period 1 July 2004 to 30 June 2009. In terms of this ordinance assessment rates are only payable on the site value of the property and not on the improvements on the property. Supplementary valuation rolls were compiled for each of the financial years between 2004 and 2008 to maintain and update the valuation roll. The supplementary valuation roll for the 2008/2009 financial year has now been compiled and will be open for inspection by the public from 4 November 2009 to 4 December 2009. This 2008/2009 supplementary valuation roll consist of properties of which the status has changed between 1 July 2008 and 30 June 2009 by way of subdivision, consolidation, rezoning, newly registered properties and newly completed improvements on the property. Only properties appearing on this supplementary roll can be objected to. Please note: that these adjustments are only effective for the previous year, and will be raised using the tariffs applicable for that period.

Last Updated ( Monday, 08 March 2010 )