EXTRACTS OF MUNICIPAL PROPERTY RATES POLICY
PART 5: CATEGORIES OF PROPERTY AND OWNERS OF PROPERTY
[12] The Council has resolved to levy different rates for different categories of property, based
on the use of the property concerned, the ownership of the property concerned, and the
geographical area where the property is situated.
[13] The following categories of property are recognised:
(a) residential property;
(b) residential property: mixed use;
(c) industrial property;
(d) business and commercial property;
(e) farm property: residential;
(f) farm property: business and commercial;
(g) farm property: industrial;
(h) farm property: agricultural;
(i) smallholding: residential;
(j) smallholding: industrial;
(k) smallholding: business and commercial;
(l) smallholding: agricultural;
(m) public service infrastructure;
(n) property used for multiple purposes; and
(o) vacant land.
[14] In determining the categories of owners identified for the purpose of exemptions, rebates
and reductions, the following criteria were utilised:
(a) the income of the owner of the property;
(b) the source of income of the owner of the property;
(c) the employment status of the owner of the property; and
(d) use of the property
[15] The following categories of owners and the geographical area, as defined in the Act or herein, [part 6], have been identified for the purpose of exemptions, rebates and reductions:
(a) public benefit organisations and not-for-gain institutions;
(b) land reform beneficiaries;
(c) indigent households;
(d) pensioners;
(e) disabled persons;
(f) bona fide farmers;
(g) sporting bodies;
(h) specified development zones;
(i) commercial and industrial developers;
(j) municipal owned property;
(k) state owned property;
(l) protected critical biodiversity areas;
(m) protected biodiversity; and
(n) owners of property situated within an area affected by a disaster within the
meaning of the Disaster Management Act, No. 57 of 2002.
[16] Whilst some categories of property and categories of owners are granted relief with regard
to the payment of rates, no relief shall be granted in respect of the payment for rates to
any category of owner of property or to owners of properties on an individual basis, and
any relief granted shall only be by way of an exemption, rebate or reduction, as provided
for in this Policy.
PART 6: EXEMPTIONS, REBATES AND REDUCTIONS
[17] The
Council has considered the following factors for the purposes of granting
exemptions,
rebates and reductions:
(a) the need to accommodate indigent persons and less affluent pensioners;
(b) the services provided to the community by public service organisations;
(c) the value of agricultural activities to the local economy coupled, with the extent of municipal services extended to properties on which such activities are carried out, but also taking into account the municipal services provided
to municipal residents who are employed in such activities
(d) the environmental amenity value and reduced environmental risk; and
(e) the private contribution to meeting municipal and national environmental
management objectives and biodiversity targets.
[18] EXEMPTIONS: PUBLIC BENEFIT ORGANISATIONS, NOT-FOR-GAIN
INSTITUTIONS AND LONG-TERM PROTECTED CRITICAL BIODIVERSITY AREAS
(1) In addition to the provisions made in Section 7 (2) (a) of the Act and the exclusions outlined in section 17 of the Act, the Public Benefit Organisations and not-for-gain institutions or organisations may apply annually for the exemption of rates in respect of the following categories of properties owned by them:
(a) properties used exclusively as hospitals, clinics, mental hospitals,
orphanages, retirement villages, old age homes, or any other benevolent
institutions, provided that any profits from the use of such properties are used
entirely for the benefit of the institution and/or to charitable purposes within
the Municipality;
(b) properties belonging to not-for-gain institutions or organisations that perform charitable work;
(c) land used exclusively for cemeteries and crematoriums;
(d) properties declared as Long-term Protected Critical Biodiversity Areas by
contractual agreement entered into with the municipality, or the provincial
biodiversity conservation authority, and which are compliant with regulations
under the Biodiversity Act (Act 10 of 2004), and the Protected Areas Act
(Act 57 of 2003);
(e) properties declared in terms of the Cultural Institutions Act, No. 29 of 1969 or
the Cultural Institutions Act, No. 66 of 1989;
(f) museums, libraries, art galleries and botanical gardens registered in the name
of private persons and open to the public;
(g) properties registered in the name of a trustee or trustees and/or organisations,
as defined in the Social Aid Act, No. 66 of 1989, which are maintained for the
welfare of war veterans and their families;
(h) properties owned and/or used by youth organisations for the promotion and
development of the youth;
(i) properties owned, or used, by institutions or organisations, the exclusive aim
of which is to protect birds, reptiles, fish and animals on a not-for-gain basis;
(j) properties registered in the name of and used primarily as a place of public
worship by a religious community, including an official residence registered in
the name of that community which is occupied by an office-bearer of that
community who officiates at services at that place of worship in terms of
Section 17(1)(i) of the Act; and
(k) property owned by or used by institutions/organisations whose exclusive aim
is to protect biodiversity, registered in terms of Schedule 9 of the Income Tax
Act, and compliant with relevant regulations under the Biodiversity Act or
provincial legislation.
(2) The effective date of the exemption from rating will be the date when the Municipality approves the application for exemption, irrespective of whether the property qualified for exemption in terms of its use prior to that date.
[19] REBATES
(1) The level of rebate granted to specific owners within each category of property
situated within the service area of the Municipality will be determined annually as part of the operating budget process. Granting of rebates within a particular category of property is aimed at ensuring an equitable distribution of the property rates burden amongst the categories of property that constitute the property rates base of the Municipality.
(2) Indigent households
The Council has adopted an Assistance to the Poor Policy that provides for the alleviation of the rates burden on the low income sectors of the community within the Municipality. Owners of property who qualify for the assistance provided by this Policy must make application to access the relief provided if they do not automatically receive it.
(3) Pensioners and disabled
Retired and disabled persons qualify for rebates in accordance with their monthly household income. To qualify for such rebate, a retired or disabled property owner must:
(a) occupy the property as his or her normal residence;
(b) be the owner of the property;
(c) produce a bar-coded identity document;
(d) be at least 60 years of age on 1 July of the financial year concerned or be in
receipt of a pension, disability grant or income from any other source;
(e) be in receipt of a total monthly income from all sources (including the income
of the spouse of the owner) not exceeding R4 500 per month; and
(f) not be in receipt of an indigent subsidy. The rebate applicable to the elderly
and disabled is set out in the table hereunder:
Monthly Household Income Rebate
Less than R1 580.00 100%
Between R1 581.00 and R2 000.00 85%
Between R2 001.00 and R2 500.00 70%
Between R2 501.00 and R3 000.00 55%
Between R3 001.00 and R3 500.00 40%
Between R3 501.00 and R4 000.00 25%
Between R4 001.00 and R4 500.00 10%
(4) Bona fide farmers
In the case of properties that are used for agricultural purposes, the owner(s) may qualify for an agricultural rebate, subject to the following conditions:
(a) The property must be used predominantly for bona fide agricultural purposes;
(b) The usage of the property must accord with the zoning scheme for the area; and
(c) The owner must be registered with the South African Revenue Service as a
farmer and must submit a copy of the last IT48 (“calculation of taxable
income from farming operations”) together with the application for a rebate. If
no IT48 can be produced due to recent ownership change, upon application,
a municipal official, authorised by the Municipal Manager shall issue an
agricultural certificate to the owner of the property after an inspection of the
property if he or she is satisfied that such land is used bona fide and
exclusively by the owner or occupier for agricultural purposes.
(d) If the owner is a company or a close corporation, which would preclude the
South African Revenue Services from issuing an IT48 on behalf of the owner,
upon application, a municipal official, authorised by the Municipal Manager
shall issue an agricultural certificate to the owner of the property after
inspection of the property if he or she is satisfied that such land is used bona
fide and exclusively by the owner or occupier for agricultural purposes.
(e) The land owner must prove that he/she has complied with the National Veld
and Forest Fire Act (Act 101 of 1998) and legislation governing the control of
alien invasive species.
(f) Property used entirely, or in part, for eco-tourism or for the trading in or
hunting of game, shall not qualify for the rebate.
(5) Sporting bodies
Organisations, the sole purpose of which is to use the property owned by them for sporting purposes, whether for gain or not, qualifies for a rebate. In this regard it is noted that assistance offered to professional sporting organisations may differ from that afforded to amateur organisations.
(6) Biodiversity Rebate
Where important biodiversity areas or environmentally sensitive areas contained within a municipal Spatial Development Framework or Metropolitan Open Space System or municipal conservation plan exist, the owner may qualify for a rates rebate subject to the following conditions:
(a) the owners of the land must enter into an agreement with the Municipality to
conserve their land (by the protection and appropriate management thereof)
for a defined period of time;
(b) the rebate is only applicable to the area that is subject to the conservation
agreement between the land owner and the municipality;
(c) the conservation value of the property must be assessed via a set of rigorous
ecological criteria (such as the municipal Spatial Development Framework or
Municipal Conservation Assessment and Plan);
(d) in the event that the conservation agreement is not adhered to by the land
owner, the municipality may terminate the agreement with the owner of the
land and the associated rate rebate with immediate effect; and
(e) in the event that the conservation agreement is not adhered to by the owner
of the land, the owner of the land will become liable for all the rates that
would have been levied on the land as if the agreement were not in place, from the effective date of the start of the rate rebate or for the last five years, whichever is the shorter period.
(7) Specified development zones
Where the Council identifies specific development zones within its area of jurisdiction, development within these areas may be encouraged by granting rebates in accordance with the Development Incentive Policy of Council.
(8) Commercial or industrial developers
Where the Council identifies areas for potential commercial and industrial development within its area of jurisdiction, development within these areas may be encouraged by granting rebates in accordance with the Development Incentive Policy of Council.
(9) If the usage of a property changes during a financial year, the rebate applicable will be reduced pro rata for the balance of the financial year.
[20] REDUCTIONS
Owners of property situated within an area affected by a disaster
Property owners within any category of property may apply for a reduction in the property
value for rates puposes where the value of the property has been adversely affected by a
natural disaster, as defined in terms of the Disaster Management Act, No 57 of 2002, and
the property shall be re-valued as at date of such natural disaster, in accordance with the
Act.
[21] PROCESS FOR GRANTING EXEMPTIONS, REBATES AND REDUCTIONS
(1) Applications for exemptions and rebates will only be considered after an application on the prescribed form has been lodged with the Chief Financial Officer on an annual basis. applications must reach the Municipality before 30 June preceding the start of the financial year for which relief is sought, failing which the exemption or rebate will lapse and will only be re-instated once the application has been approved
(2) All applications must be made under oath. In addition, applications for exemptions by public benefit organisations must be accompanied by a letter from the South African Revenue Service confirming that the organisation qualifies for exemption in terms of the Income Tax Act. All other property owners seeking an exemption must submit either a letter from their auditors, or annual financial statements confirming that the applicant qualifies for an exemption.
(3) The properties mentioned in [19](1)(i) above shall be exempt from property rates only on submission of a written affidavit in the prescribed form certifying that the use of the property is in compliance with Section 17(1)(i) of the Act. Affidavits must reach the Chief Financial Officer before 30 June of the year preceding the start of the financial year for which relief is sought.
(4) Properties for which application for exemption from the payment of rates is made must be used exclusively for the purpose that forms the basis for the application for exemption. Where this is not the case, the property will form part of the category multiple use properties and those portions not used for the purpose for which application for exemption has been made will be re-valued and property rates levied in accordance with the category/categories of property applicable.
(5) An application for an exemption or rebate must authorise the Municipality to inspect the property at any reasonable time during the financial year to confirm compliance with the conditions of the exemption or rebate. Where access is denied, the exemption or rebate may be withheld, or withdrawn, if already effective.
(6) Applications for a reduction in rates based on a reduction in value of a property must be made on the prescribed form within 30 days of the occurrence of the event giving rise to the reduction of the value of the property relied upon.
(7) The onus rests on the applicant to ensure that the application form and all supporting documents are lodged timeously, and that the property concerned qualifies for the exemption, rebate, or reduction.
(8) The effective date of an exemption or rebate shall be the date when the Municipality appoves the application for exemption or rebate, irrespective of whether or not the property qualified for exemption or rebate in terms of its use prior to that date.
(9) The Municipality reserves the right to refuse an exemption or rebate if the details supplied in the application are incomplete, incorrect, or false.
[22] In accordance with Section 15(3) of the Act, the Municipal Manager of the Municipality
shall annually table in the Council of the Municipality a:
(a) list of all exemptions, rebates and reductions granted by the Municipality during the
previous financial year; and
(b) statement reflecting the income of the Municipality foregone during the previous
financial year by way of such exemptions, rebates and reductions and the exclusions
referred to in Section 17 (1) (a), (e), (g), (h) and (i) of the Act. The exemptions,
rebates and reductions shall be clearly indicated on the property rates account
submitted to each property owner.
PART 9: AMOUNT DUE FOR RATES
[25] A rate will be determined for each of the different categories of property within the
Municipality in order to establish the revenue to be generated from property rates. This
property rates revenue, less any rates rebates applicable to the different categories of
property, will be included in the annual operating budget approved by the Council for each
financial year. The rates and levels of rebate as approved by Council, will be published
together with the Municipalitie’s annual budget.
[26] Joint owners of property are jointly and severally liable for the payment of property rates.
[27] The payment of property rates may not be deferred beyond the due date by reason of an
objection to the valuation of the property concerned in the valuation roll.
[12] The Council has resolved to levy different rates for different categories of property, based
on the use of the property concerned, the ownership of the property concerned, and the
geographical area where the property is situated.
[13] The following categories of property are recognised:
(a) residential property;
(b) residential property: mixed use;
(c) industrial property;
(d) business and commercial property;
(e) farm property: residential;
(f) farm property: business and commercial;
(g) farm property: industrial;
(h) farm property: agricultural;
(i) smallholding: residential;
(j) smallholding: industrial;
(k) smallholding: business and commercial;
(l) smallholding: agricultural;
(m) public service infrastructure;
(n) property used for multiple purposes; and
(o) vacant land.
[14] In determining the categories of owners identified for the purpose of exemptions, rebates
and reductions, the following criteria were utilised:
(a) the income of the owner of the property;
(b) the source of income of the owner of the property;
(c) the employment status of the owner of the property; and
(d) use of the property
[15] The following categories of owners and the geographical area, as defined in the Act or herein, [part 6], have been identified for the purpose of exemptions, rebates and reductions:
(a) public benefit organisations and not-for-gain institutions;
(b) land reform beneficiaries;
(c) indigent households;
(d) pensioners;
(e) disabled persons;
(f) bona fide farmers;
(g) sporting bodies;
(h) specified development zones;
(i) commercial and industrial developers;
(j) municipal owned property;
(k) state owned property;
(l) protected critical biodiversity areas;
(m) protected biodiversity; and
(n) owners of property situated within an area affected by a disaster within the
meaning of the Disaster Management Act, No. 57 of 2002.
[16] Whilst some categories of property and categories of owners are granted relief with regard
to the payment of rates, no relief shall be granted in respect of the payment for rates to
any category of owner of property or to owners of properties on an individual basis, and
any relief granted shall only be by way of an exemption, rebate or reduction, as provided
for in this Policy.
PART 6: EXEMPTIONS, REBATES AND REDUCTIONS
rebates and reductions:
(a) the need to accommodate indigent persons and less affluent pensioners;
(b) the services provided to the community by public service organisations;
(c) the value of agricultural activities to the local economy coupled, with the extent of municipal services extended to properties on which such activities are carried out, but also taking into account the municipal services provided
to municipal residents who are employed in such activities
(d) the environmental amenity value and reduced environmental risk; and
(e) the private contribution to meeting municipal and national environmental
management objectives and biodiversity targets.
[18] EXEMPTIONS: PUBLIC BENEFIT ORGANISATIONS, NOT-FOR-GAIN
INSTITUTIONS AND LONG-TERM PROTECTED CRITICAL BIODIVERSITY AREAS
(1) In addition to the provisions made in Section 7 (2) (a) of the Act and the exclusions outlined in section 17 of the Act, the Public Benefit Organisations and not-for-gain institutions or organisations may apply annually for the exemption of rates in respect of the following categories of properties owned by them:
(a) properties used exclusively as hospitals, clinics, mental hospitals,
orphanages, retirement villages, old age homes, or any other benevolent
institutions, provided that any profits from the use of such properties are used
entirely for the benefit of the institution and/or to charitable purposes within
the Municipality;
(b) properties belonging to not-for-gain institutions or organisations that perform charitable work;
(c) land used exclusively for cemeteries and crematoriums;
(d) properties declared as Long-term Protected Critical Biodiversity Areas by
contractual agreement entered into with the municipality, or the provincial
biodiversity conservation authority, and which are compliant with regulations
under the Biodiversity Act (Act 10 of 2004), and the Protected Areas Act
(Act 57 of 2003);
(e) properties declared in terms of the Cultural Institutions Act, No. 29 of 1969 or
the Cultural Institutions Act, No. 66 of 1989;
(f) museums, libraries, art galleries and botanical gardens registered in the name
of private persons and open to the public;
(g) properties registered in the name of a trustee or trustees and/or organisations,
as defined in the Social Aid Act, No. 66 of 1989, which are maintained for the
welfare of war veterans and their families;
(h) properties owned and/or used by youth organisations for the promotion and
development of the youth;
(i) properties owned, or used, by institutions or organisations, the exclusive aim
of which is to protect birds, reptiles, fish and animals on a not-for-gain basis;
(j) properties registered in the name of and used primarily as a place of public
worship by a religious community, including an official residence registered in
the name of that community which is occupied by an office-bearer of that
community who officiates at services at that place of worship in terms of
Section 17(1)(i) of the Act; and
(k) property owned by or used by institutions/organisations whose exclusive aim
is to protect biodiversity, registered in terms of Schedule 9 of the Income Tax
Act, and compliant with relevant regulations under the Biodiversity Act or
provincial legislation.
(2) The effective date of the exemption from rating will be the date when the Municipality approves the application for exemption, irrespective of whether the property qualified for exemption in terms of its use prior to that date.
(1) The level of rebate granted to specific owners within each category of property
situated within the service area of the Municipality will be determined annually as part of the operating budget process. Granting of rebates within a particular category of property is aimed at ensuring an equitable distribution of the property rates burden amongst the categories of property that constitute the property rates base of the Municipality.
(2) Indigent households
The Council has adopted an Assistance to the Poor Policy that provides for the alleviation of the rates burden on the low income sectors of the community within the Municipality. Owners of property who qualify for the assistance provided by this Policy must make application to access the relief provided if they do not automatically receive it.
(3) Pensioners and disabled
Retired and disabled persons qualify for rebates in accordance with their monthly household income. To qualify for such rebate, a retired or disabled property owner must:
(a) occupy the property as his or her normal residence;
(b) be the owner of the property;
(c) produce a bar-coded identity document;
(d) be at least 60 years of age on 1 July of the financial year concerned or be in
receipt of a pension, disability grant or income from any other source;
(e) be in receipt of a total monthly income from all sources (including the income
of the spouse of the owner) not exceeding R4 500 per month; and
(f) not be in receipt of an indigent subsidy. The rebate applicable to the elderly
and disabled is set out in the table hereunder:
Monthly Household Income Rebate
Less than R1 580.00 100%
Between R1 581.00 and R2 000.00 85%
Between R2 001.00 and R2 500.00 70%
Between R2 501.00 and R3 000.00 55%
Between R3 001.00 and R3 500.00 40%
Between R3 501.00 and R4 000.00 25%
Between R4 001.00 and R4 500.00 10%
(4) Bona fide farmers
In the case of properties that are used for agricultural purposes, the owner(s) may qualify for an agricultural rebate, subject to the following conditions:
(a) The property must be used predominantly for bona fide agricultural purposes;
(b) The usage of the property must accord with the zoning scheme for the area; and
(c) The owner must be registered with the South African Revenue Service as a
farmer and must submit a copy of the last IT48 (“calculation of taxable
income from farming operations”) together with the application for a rebate. If
no IT48 can be produced due to recent ownership change, upon application,
a municipal official, authorised by the Municipal Manager shall issue an
agricultural certificate to the owner of the property after an inspection of the
property if he or she is satisfied that such land is used bona fide and
exclusively by the owner or occupier for agricultural purposes.
(d) If the owner is a company or a close corporation, which would preclude the
South African Revenue Services from issuing an IT48 on behalf of the owner,
upon application, a municipal official, authorised by the Municipal Manager
shall issue an agricultural certificate to the owner of the property after
inspection of the property if he or she is satisfied that such land is used bona
fide and exclusively by the owner or occupier for agricultural purposes.
(e) The land owner must prove that he/she has complied with the National Veld
and Forest Fire Act (Act 101 of 1998) and legislation governing the control of
alien invasive species.
(f) Property used entirely, or in part, for eco-tourism or for the trading in or
hunting of game, shall not qualify for the rebate.
(5) Sporting bodies
Organisations, the sole purpose of which is to use the property owned by them for sporting purposes, whether for gain or not, qualifies for a rebate. In this regard it is noted that assistance offered to professional sporting organisations may differ from that afforded to amateur organisations.
(6) Biodiversity Rebate
Where important biodiversity areas or environmentally sensitive areas contained within a municipal Spatial Development Framework or Metropolitan Open Space System or municipal conservation plan exist, the owner may qualify for a rates rebate subject to the following conditions:
(a) the owners of the land must enter into an agreement with the Municipality to
conserve their land (by the protection and appropriate management thereof)
for a defined period of time;
(b) the rebate is only applicable to the area that is subject to the conservation
agreement between the land owner and the municipality;
(c) the conservation value of the property must be assessed via a set of rigorous
ecological criteria (such as the municipal Spatial Development Framework or
Municipal Conservation Assessment and Plan);
(d) in the event that the conservation agreement is not adhered to by the land
owner, the municipality may terminate the agreement with the owner of the
land and the associated rate rebate with immediate effect; and
(e) in the event that the conservation agreement is not adhered to by the owner
of the land, the owner of the land will become liable for all the rates that
would have been levied on the land as if the agreement were not in place, from the effective date of the start of the rate rebate or for the last five years, whichever is the shorter period.
(7) Specified development zones
Where the Council identifies specific development zones within its area of jurisdiction, development within these areas may be encouraged by granting rebates in accordance with the Development Incentive Policy of Council.
(8) Commercial or industrial developers
Where the Council identifies areas for potential commercial and industrial development within its area of jurisdiction, development within these areas may be encouraged by granting rebates in accordance with the Development Incentive Policy of Council.
(9) If the usage of a property changes during a financial year, the rebate applicable will be reduced pro rata for the balance of the financial year.
[20] REDUCTIONS
Owners of property situated within an area affected by a disaster
Property owners within any category of property may apply for a reduction in the property
value for rates puposes where the value of the property has been adversely affected by a
natural disaster, as defined in terms of the Disaster Management Act, No 57 of 2002, and
the property shall be re-valued as at date of such natural disaster, in accordance with the
Act.
[21] PROCESS FOR GRANTING EXEMPTIONS, REBATES AND REDUCTIONS
(1) Applications for exemptions and rebates will only be considered after an application on the prescribed form has been lodged with the Chief Financial Officer on an annual basis. applications must reach the Municipality before 30 June preceding the start of the financial year for which relief is sought, failing which the exemption or rebate will lapse and will only be re-instated once the application has been approved
(2) All applications must be made under oath. In addition, applications for exemptions by public benefit organisations must be accompanied by a letter from the South African Revenue Service confirming that the organisation qualifies for exemption in terms of the Income Tax Act. All other property owners seeking an exemption must submit either a letter from their auditors, or annual financial statements confirming that the applicant qualifies for an exemption.
(3) The properties mentioned in [19](1)(i) above shall be exempt from property rates only on submission of a written affidavit in the prescribed form certifying that the use of the property is in compliance with Section 17(1)(i) of the Act. Affidavits must reach the Chief Financial Officer before 30 June of the year preceding the start of the financial year for which relief is sought.
(4) Properties for which application for exemption from the payment of rates is made must be used exclusively for the purpose that forms the basis for the application for exemption. Where this is not the case, the property will form part of the category multiple use properties and those portions not used for the purpose for which application for exemption has been made will be re-valued and property rates levied in accordance with the category/categories of property applicable.
(5) An application for an exemption or rebate must authorise the Municipality to inspect the property at any reasonable time during the financial year to confirm compliance with the conditions of the exemption or rebate. Where access is denied, the exemption or rebate may be withheld, or withdrawn, if already effective.
(6) Applications for a reduction in rates based on a reduction in value of a property must be made on the prescribed form within 30 days of the occurrence of the event giving rise to the reduction of the value of the property relied upon.
(7) The onus rests on the applicant to ensure that the application form and all supporting documents are lodged timeously, and that the property concerned qualifies for the exemption, rebate, or reduction.
(8) The effective date of an exemption or rebate shall be the date when the Municipality appoves the application for exemption or rebate, irrespective of whether or not the property qualified for exemption or rebate in terms of its use prior to that date.
(9) The Municipality reserves the right to refuse an exemption or rebate if the details supplied in the application are incomplete, incorrect, or false.
[22] In accordance with Section 15(3) of the Act, the Municipal Manager of the Municipality
shall annually table in the Council of the Municipality a:
(a) list of all exemptions, rebates and reductions granted by the Municipality during the
previous financial year; and
(b) statement reflecting the income of the Municipality foregone during the previous
financial year by way of such exemptions, rebates and reductions and the exclusions
referred to in Section 17 (1) (a), (e), (g), (h) and (i) of the Act. The exemptions,
rebates and reductions shall be clearly indicated on the property rates account
submitted to each property owner.
[25] A rate will be determined for each of the different categories of property within the
Municipality in order to establish the revenue to be generated from property rates. This
property rates revenue, less any rates rebates applicable to the different categories of
property, will be included in the annual operating budget approved by the Council for each
financial year. The rates and levels of rebate as approved by Council, will be published
together with the Municipalitie’s annual budget.
[26] Joint owners of property are jointly and severally liable for the payment of property rates.
[27] The payment of property rates may not be deferred beyond the due date by reason of an
objection to the valuation of the property concerned in the valuation roll.
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