Rating Policies - Differential Rating Category Conditions

The general rate is to be set in accordance with the Funding Policy.

The Council has resolved to achieve a target in 2009/10, which modifies the differential apportionment so that the commercial, industrial and business sector pay 2.8 times the general rate per dollar of capital value payable by those properties incorporated under the base (residential) differential.

For 2008/09 the commercial, industrial and business sector general rate differential ratio will be 3.8:1.

The separate parts of a rating unit may be differentially rated where the Council deems that a part of the property is non-rateable or the property fits under one or more rating differential and either:

• the total capital value of the rating unit is above $800,000, or
• the minority use(s) accounts for more than 30% of the total Capital Value of the rating unit.

In regard to the rates attributable to a rating unit during the transition period between two differential rating categories, a ratepayer may apply for a change in rating category at any time between the lodgement of a consent application with the Council (on the condition that the principal prior use has ended) and the earlier of either:

• the time at which the Council gives final approval of the completed works, or
• the property is deemed (by the Council) to be available for its intended use.

In situations where the change in land use does not require a Council consent, but warrants a change in differential rating category, the onus is on the ratepayer to inform the Council prior to the property being utilised under the new use.

The rating differential classification of all rating units must be set prior to the commencement of a rating year and will remain in place for that entire rating year. Any change in circumstances that results in change of differential classification during a rating year will apply from 1 July of the following rating year.

Any property eligible for mandatory 50% non-rateability under Part 2, Schedule 1, of the Rating Powers Act will be first classified under the appropriate general rate differential classifications and the non-rateability applied to that rate.

Department Details:
Rates & Billing Services (Financial Transactions Bureau)