Page title


Data collected by the Department of Local Government, Sport and Cultural Industries (DLGSC) for 2022 indicates that many local governments provide incomplete applications to impose differential rates. Below is the timeframe and some key information to assist local governments to submit a successful application.

January to March

Prepare and plan:

  • Draft Objects and Reasons
  • Budget Review as per Regulations
  • Budget deficiencies to be identified
  • Seek current Valuer General’s valuations to support proposed Rate in Dollar (RID).


  • Budget Strategy
  • Ordinary Council Meeting (OCM)
  • Councillors’ Resolution noted in OCM Minutes


  • Local government must publish a notice of intention to impose differential general rates on or after 1 May — not before.
  • Allow 21 days for public submissions. OCM to consider and respond to all submissions.


  • Seek Ministerial approval.
  • Link to policies.
  • Submit application to DLGSC, including all attachments to
  • Allow 21 days from receipt of all required information for decision.


  • DLGSC acknowledges receipt of application.
  • DLGSC commences processing pursuant to the legislation and policy.

Local government advised of Minister’s decision

Most common information missing from applications for the 2022 rating period

10 extra days on average, were added to the processing of incomplete applications. This could cause local governments to delay budget adoption and issuing of ratepayer notices.

How can local governments improve applications?

Rates Budget Information Note

  • Rate Information Table for:
    • the financial year for which the application is lodged and the previous financial year
    • consistency of RID and decimal points throughout supporting documentation
  • Rate Information Table to include all rateable categories (UV and GRV).
  • Council endorse RID based on valuations applicable to the upcoming financial year.
  • New valuations received after advertising require evidence of council’s awareness and resolution to proceed with advertised or revised RID.

Objects and Reasons

  • Objects and Reasons clearly explain why each differential general rate is proposed and why it is set at the proposed amount.
  • Council to adopt the objects of, and reasons for, each proposed differential rate.
  • Objects and Reasons available for inspection as part of Public Notice.


  • Council Minutes must clearly state that Council considered each and any submission.
  • Public Notice should include publication on the official website of the local government, and in at least three ways.
  • Each form of Public Notice must allow 21 days for public submission not including the date of advertisement.
  • Advertised RIDS are based on valuations applicable to the upcoming financial year.
  • If new valuations are expected after advertising, refer to part 2 of Differential Rating Applications.

Need help?

Contact us with any questions at

Page reviewed 11 September 2023