Category and Sub-Category of Land for Rating
The Local Government Act 1993, requires Council to declare each parcel of rateable land within the Council area to be in one of the following categories:
- residential
- business
- farmland
- mining
Tamworth Regional Council currently has six residential, six business one farmland and one mining sub-categories. The sub-category your property falls into is on the front of your rate notice.
At any time, you may apply to Council to have a land category and sub-category reviewed. If you wish to discuss the categorisation of your land please email Council's Revenue Section, or phone (02) 6767 5555.
For more information please consult the 2012-2013 Revenue Policy.
How general rates are calculated
By multiplying the land value, determined by the Valuer General, against the rate in the dollar which is made by Council and a base amount will also apply:
- Ad Valorem rate is calculated by multiplying the land value against the rate in the dollar
- Base amount – it is part of the Rate calculated on a property. A base amount/charge is a flat figure (eg: $150.00) which makes up part of the Rates for each property, the rest of the Rates for the assessment being calculated via land value. For example Residential property in Barraba Township – land value (LV) is 13,500. Calculation is – (LV @ c in $/100) + base amount [(13,500 @ 2.546256/100) + $150.00 = [$343.74 + $150.00] = $493.74
Base amounts cannot have a total yield of more than 50% of the yield of any category or sub-category. The use of Base Amount/Charges generally results a "flattening out” of individual rate accounts.
Change of Category and Sub-Category
If the use of your land changes you must notify Council within 30 days if you believe the change in use will change the category of your land.
How do I appeal against the categorisation of my land?
If you are dissatisfied with Council's declaration of the category of your land, you may appeal to the Land and Environment Court within 30 days of the declaration.
For more information please consult the 2012-2013 Revenue Policy.
How is my land valued?
The land values assigned for rating purposes are supplied to Council by the Valuer General's Office. These valuations are made approximately every three years.
Can I object against my land valuation?
Any objection regarding the valuation of the land must be directed to the Valuer General's Office, which is part of the Land and Property Management Authority. Whether or not an objection is pending, the rates levied must be paid by the due date indicated on the front of your rate notice.
Is any land exempt from rates and annual charges?
Certain land classified as non-rateable is exempt from rates and annual charges.
In order to be eligible for exemption from rates and annual charges your parcel of land must fall into one of the following categories:
- churches
- minister's residences
- schools
- public land
- hospitals
- land owned and used by public charities
- other land as provided in the provisions of the Section 555 and 556 of the Local Government Act 1993
For more information please consult the 2012-2013 Revenue Policy.
If you are dissatisfied with Council's decision you may appeal this decision in the Land and Environment Court.
Why is interest charged on rates and annual charges?
Interest is a penalty charge that accrues if a rates and annual charges instalment is not paid on or before the due date.
Interest also accrues on overdue water usage accounts.
The interest rate charged is disclosed on the front of your rates and annual charges and water usage notices.
For more information please consult the 2012-2013 Revenue Policy.
What are postponed rates?
Postponed rates are a proportion of your annual rates that may not have to be paid. To qualify for a postponement of rates, you must be the person responsible for paying rates on a parcel of land which is one of the following:
- land on which there is a single dwelling-house used or occupied as such which is zoned or otherwise designated for use under an environmental planning instrument for the purposes of industry, commerce or the erection of residential flats
- land on which there is a single dwelling-house used or occupied as such which is zoned or otherwise designated under an environmental planning instrument so as to permit its subdivision for residential purposes
- rural land which is zoned or otherwise designated under an environmental planning instrument so as to permit its use otherwise than as rural land, or its subdivision into two or more lots or portions, one or more of which has an area of less than 40 hectares
The postponed rates are calculated on the portion of the land value that the Valuer General determines is related to its zoned or permitted use.
If you wish to discuss whether you are eligible for postponed rates, please contact Council on (02) 6767 5555.