Declaration of Category – New Rating Structure due to Harmonisation

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  • #21173
    Fiona McKenzie
    Participant

      Hi all,

      I hope everyone had a great time at the conference this year, I’m so sad I couldn’t attend.

      Anyway, as part of harmonisation Snowy Monaro Regional Council has resolved to move forward with the following structure from 01/07/2021 & the Revenue Policy is currently on display:-

      Catetory Subcategory Base Rates Ad Valorem
      Farmland $475.00 0.0033568
      Residential $475.00 0.0033568
      Business $475.00 0.0033568
      Business Electricity Generation $1,187.50 0.0083920
      Mining $1,187.50 0.0083920

      To save postage costs, we are hoping to issue a Change of Categorisation Declaration letter to all rateable assessments, as an insert with our Annual notices in early to mid July & would like some feed back to the following question:-

      Do you think issuing the letter with the notices is acceptable or should we do a mail out to all properties before the issue of the notices?

      BACKGROUND INFORMATION

      As per previous forum discussions, it seems the general consensus (although not tested in the LGC) is that the issue of a rates notice (with all the relevant information eg Sec 524/525) is a compliant form of declaration (Non-rateable properties will be dealt with separately).

      On 01/07/2021, all business & business sub-categories will be re-categorised as the new single business category & the same will be done for Residential & Farmland (no mining in LGA). Under the new structure, all categories other than Electricity have the same Base & Ad Valorem rates, so if an application for review of category was lodged & a change was granted or an appeal was made to the Land & Enviro Court etc, not matter what the outcome there would be no change to the value of the levy raised.

      Also, from now until the notices are issued, we will continue to issue one off Declaration letters if there is a category change.

      #21174
      Andrew Butcher
      Keymaster

        Hi Fiona
        Thank you for taking the time to discuss this on Friday. If the category name in the two (or more) former councils were the same then you do not need to re-categorise or send letters. If the former category was say, Residential – Township ‘A’ and the new category is proposed to be just Residential then you really should send notice of a category change. However if the category in both former LGA’s was ‘Residential’ then there is no need to notify.
        It is important to note that whenever a council proposes to change a category or re-name an existing one the new category needs to be declared prior to making the rate (see Section 514 and Section 520).
        Accordingly I think you should send letters out prior to making your rates to any ratepayers who’s category is going to change.
        Hope this is helpful.

        Regards,
        Andrew

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