[Rod Taber]

Hi all

Looking for opinion/s on not necessarily the rate-able status of a University, but when it becomes effective, and who is responsible for categorizing non ratable properties eg CSU properties.
CSU purchased several farms surrounding the Uni back in around 2009 and Council continued to rate as farmland, CSU paid farmland rates as issued. Have now received letter from CSU requesting non rating status on the 4 properties under 556-(l) – no issue with that, but is the onus on Council to not rate property from purchase date, or is it up to the property owner (CSU) to apply for non rate status. ie back of rate notice states all references to sect 524,525,526 etc referring appeal against categorisation within 30 days of the date of notice. They have requested 3 years rates refund only on the 4 properties

Thanks

[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

[James Bentley]

Hi Rod, I agree with Simone about the onus for non-rateability resting with the claimant. As an ancillary observation, Cessnock re-categorises farmland assessments on receipt of the notice of sale from LRS. The reason is that in the absence of any other information, we can’t be sure that farmland activities are continuing under the new ownership. We send a new ownership letter including a declaration of category, and information about lodging a farmland rating application. Whether a response is received or not, we find that this gives us a more accurate idea of what is actually happening on the property.
Cheers,
James

[Rod Taber]

Thanks Simone/James – Director of Finance here has referred the question to the OLG for comment. Will post response here when advice is received.

[Author]

Posts