[Simone Fisher]

Hi Rod, section 574 gives a ratepayer 30 days after service of a rate notice to appeal against the levying of the rate on the grounds that the assessment is not rateable. I therefore believe that the onus is on the ratepayer to make application to Council if they believe that the property should be non-rateable & the application should be effective from the date of application or 1 July of the current rating year if the application was made within 30 days from service of the Rates & Charges Notice.

Unfortunately recent court cases (Karimbla Properties v Council of Sydney City) have disagreed with what would be the logical interpretation of the Act & have effectively given ratepayers unlimited time to appeal against a rating category & compelled Council’s to backdate approvals to previous rating years.

I believe that an appeal is pending but unless there is a better decision made on appeal an applicant would have a legal precedent to expect a backdated approval.

Currently any applications for change in rating category or exemption received here at Wollondilly are approved from the date of application or 1 July of the current year if received within 30 days despite any request for backdated adjustments but if the ratepayer objected to the L&E Court we would probably come to an agreement with them but any application would definitely be pushed to this point. Fortunately we haven’t had any that have gone to this point yet!
Thanks,
Simone