What is the value of my property for assessment rates purposes?
The “market value” of property has been determined by municipal valuer and is determined based of acceptable valuation criteria, principles and sales data as prescribed in the Municipal Property Rates Act (6 of 2004).
All properties within the area of jurisdiction of the municipality have been valued and published in General Valuation (GV) roll with effect from 1 July 2009. The roll is valid for a period of three years.
The municipality will issue supplementary valuations in respect of rateable properties during the validity period of GV if :
- property was omitted from valuation roll
- included in municipal area after last GV
- subdivided or consolidated after last GV
- market value has substantially increased or decreased for any reason after last GV
- property was substantially incorrectly valued during last GV
Supplementary valuation rolls will be published at least on a quarterly basis and will be open for public inspection for a period of at least 30 day’s.
What is valuation objection, enquiry and appeal?
Any person may in terms of the provisions of Section 50 of Municipal Property Rates Act, within the notice period (30 Day’s) of General Valuation roll or Supplementary valuation roll inspect roll.
If details as reflected on valuation roll appear to be incorrect, objection may be lodged against valuation entry. Objection must be lodged within open period of valuation roll.
Prescribed documentation is available from Local Municipal Offices or Ekurhuleni website but must be physically handed in at Local Municipal Office on or before closing date.
Municipal valuer will review objection and issue objection outcome to property owner. If value of property is revised, valuation record will be adjusted retrospectively to the effective date of general or supplementary valuation roll.
In terms of provision Section 54 of the Municipal Property Rates act, owner may within 30 days after issuing of objection outcome appeal against objection outcome. Process as prescribed in the act needs to be followed and matter will be submitted to Appeals Board for review.
If objection was not lodged within prescribed open period of general or supplementary valuation roll, valuation enquiry may be lodged if property details appear to be substantially incorrect. Municipal valuer will review valuation details and outcome will be made available to owner.
Can assessment rates be paid in monthly instalments?
Yes – Assessment rates levied is in all instances DUE AND PAYBLE in twelve equal instalments on fixed days for twelve consecutive months, these being the due date stipulated in the account sent to the account holder.
What is a rates rebate and what are the benefits?
- Assessment rate rebate is a “discount” granted to qualifying property owners in respect of approved council policy.
- Rebate percentage may differ depending on category of property and category of owner.
The following rebate categories may be applicable:
ALL residential categorized propertiesReceive impermissible rebate of R 150 000 on the market value of property. No application required.
Owner of residential property, registered in terms of councils approved INDIGENT POLICY, may be exempted from paying of property rates.
Child headed households
Child headed household registered in terms of councils approved INDIGENT POLICY, may be exempted from paying of Property Rates.
Used for the purposes of amateur sport and any social activities which are connected to sport: 90% rebate in respect of the amount levied as rates on the relevant property but subject to existing agreements between club and Council not determining a different position.
Registered in terms of the National Welfare Act, 1978 (Act No. 100 of 1978, 100% rebate in respect of the amount levied as rates on the property.
Public benefit organizations/Non Governmental Organisations (NGO’s) and Cultural Organisations
Approved in terms of section 30 of the Income Tax Act 58 of 1962, read with Items 1, 2 and 4 of the Ninth Schedule to that Act, 100% rebate in respect of the amount levied as rates on the property.
Protected areas/nature reserves/conservation areas
That protected areas/nature reserves/conservation areas be exempted from paying of Property Rates.
Age / Pensioners reduction, Disability grantees and medically boarded persons
In addition to the reduction in point 1 above and subject to requirements as set out in councils Rates Policy, an additional reduction of R 150 000 on the market value of residential property owned by person older than 60 years of age or registered as “Life right use” tenant in deeds office (Age / Pensioner reduction), disability grantees and medically boarded persons BE GRANTED
Aged / Pensioners rebate, Disability grantees and medically boarded persons – Additional rebate in respect of sliding scale based on average monthly earnings.
The applicant must:
- be the registered owner of the property or registered as “Life right use” tenant in deeds office.
- produce a valid identity document;
- must be at least 60 years of age upon application, provided that where couples are married in community of property and the property is registered in both their name, the age of the eldest will be the qualifying factor, or approved disability grantee or approved medically boarded person;
- not be in receipt of an indigent assessment rate rebate;
- must reside permanently on the property concerned which consists of one dwelling only and no part thereof is sub-let;
- confirm the aforementioned details by means of a sworn affidavit and / or latest income tax assessment.
- On approval, the following rebates will be applicable for average monthly earnings in respect of preceding 12 months:
- R0.00 to R 2 160 (2 x State pensions) can get 100 % rebate on assessment rates
- R 2 160.01 to R 3 000 can get 85% rebate on assessment rates
- R 3 000.01 to R 4 500.00 can get 70% rebate on assessment rates
- R 4 500.01 to R 6 000.00 can get 55% rebate on assessment rates
- R 6 000.01 to R 10 000.00 can get 40% rebate on assessment rates
- That the minimum “average monthly earnings” be adjusted annually and effective in accordance with National Government Budget announcement in respect of state pensions.
Private schools, Universities, Colleges and Crèches
Private (Independent) primary and secondary schools (regardless of whether subsidized or not), registered as educational institutions, a rebate of between 70% and 100 % in respect of the amount levied as rates on the relevant property, subject to prior application and submission of prior years audited financial statements. Rebate will be adjusted negatively in accordance with percentage ratio between net profit and gross income in the following categories :
- Net profit after tax (00.00% to 10 %) get rebate of 100%
- Net profit after tax (10.01% to 20 %) get rebate of 90%
- Net profit after tax (20.01% to 30 %) get rebate of 80%
- Net profit after tax (30.01% to 40 %) get rebate of 70%
- Private (Independent) Universities and colleges, registered as educational institutions not subsidized by state, 20 % rebate in respect of the amount levied as rates on the relevant property.
- Crèches, registered as educational institutions, 100 % rebate in respect of the amount levied as rates on the relevant property.
Vacant unimproved stands
Rebate of 75% on residential property on which a dwelling unit(s) is/are being constructed and which will be used exclusively for that purpose, subject to the following conditions:
- That an approved building plan is supplied;
- That a residential dwelling unit(s) be constructed on the property;
- That the 75% rebate be granted for a maximum period of eighteen (18) months from the date the approved building plan was supplied;
- That the occupation certificate be supplied at the end of the eighteen (18) month period;
- That the failure to supply the occupation certificate will result in a reversal of the 75% rebate already granted; and
- That in the event that the said property is sold prior to the issue of the occupation certificate, the rebate already granted be reversed.
How do I apply for a rates rebate?
- Application forms are available from Customer Care Centers (CCC) .
- Application forms, together with all relevant supporting documentation must be submitted to the nearest office.
What is a Rates Clearance Certificate?
- Rates Clearance is required by owner in order to register transfer of property in Deeds Office.
- Owner of property or transferring attorney acting on behalf of owner must apply to local authority for clearance figures.
- In terms of Section 118 of Municipal Systems act, ALL debt in respect of property, to a maximum period of two years preceding date of transfer, must be paid in full before clearance certificate can be issued .
- Clearance application will include accumulated debt on property, as well as four months average services charges in advance.
- Clearance figures issued are only valid for a period of 120 days.
- Only once account is settled, a Certificate of Clearance will be issued to transferring Attorneys dealing with the transfer of property.
- This Certificate allows the Attorneys to lodge the Transfer Documents with the Registrar of Deeds
I own my property, why should I pay Rates on it?
Revenue generated from Assessment Rates on properties are utilized by the municipality in order to fund administration, projects and maintenance work within the municipal area. The following facilities and services are funded from assessment rates :
- Storm Water Drainage Systems;
- Street Lighting;
- Traffic control and enforcement
- Ambulance and emergency Services
- Community Facilities:
- Swimming pools
- Community Halls
- Sport facilities
- Other Services which directly or indirectly benefit the City's Residents
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