What are Council rates?
Council rates are a levy based upon property values which pay for a large proportion of the cost of the facilities and services provided by Council. Facilities include the library, swimming pool. golf course, roads, footpaths, refuse collection, parks and reserves.
Who pays council rates?
Rates are the responsibility of the current owner of the property. Ownership can be established by enquiring at the Department of Land Information (DLI) but new owners and those transferring ownership do have a legal responsibility to inform Councils when a change in ownership or the address for service of notice occurs.
Collection of overdue rates
Where rates are overdue, every effort is made to recover the rates in an efficient manner. Debt collectors are used and, failing which, legal action is taken.
Council may be required to issue interim rates during the course of the financial year. The main reasons are:
- Subdivisions of land
- Amalgamation of land
- Error in valuation
- Completion of new building
- Additions to existing buildings
- Demolition of improvements
Notice of sale of land
Within 21 days of disposal, notice must be given in writing to the Council whenever any person sells or otherwise disposes of any rateable land, advising of the description of the land and the name and address of the purchaser. Any person failing to comply with the foregoing shall continue to be liable for all rates and charges accuring upon such land in the same manner as if that person is still the owner thereof.
Gross Rental Values
The term gross rental value (GRV) is defined in the Valuation of Land Act. In simple terms, the gross rental value is the annual rental that a property could be expected to realise (on the condition that the landlord is liable for rates, taxes, insurance and other ongoings necessary to maintain the value of land).
E.g. For a property with a net weekly rental of $700.00
$700 x 52 weeks per year = $36,400 (Gross Rental Value)
Objections and Appeals against Valuations
Appeals against valuations must be made to the Valuer General on (08) 9429 8400 within 60 days of the receipt of the rate notice. Official forms and information are available from Land Gate.
Rates must be paid, in full and adjustment if required is made after the result of the appeal has been determined.