Local governments impose rates on properties within their district to raise revenue to fund the services and facilities provided to residents and visitors.
The quantum of rates payable is determined by three factors: the method of valuation of the land, the valuation of the land and improvements, and the rate in the dollar applied to that valuation by the local government.
Land is rated according to its unimproved value for land used predominantly for rural purposes or gross rental value for land used predominantly for non-rural purposes.
The Valuer General values the land in accordance with the Valuation of Land Act 1978. A rate in the dollar is imposed by the local government on this valuation to determine a ratepayer’s rates liability.
A local government may impose a single general rate which applies to properties in the unimproved value or gross rental value category. Alternatively, the local government can distinguish between land in either category based on its zoning, use, whether
it is vacant land, other characteristics set out in regulations, or a combination of these factors, and apply a differential general rate to each.
The purpose of the imposition of a differential general rate is generally to ensure that every landowner makes a reasonable contribution to the rate burden.
This policy aims to provide guidance to local governments on the legislative requirements governing the giving of notice of rates.
This applies to the imposition of differential rates and to minimum payments.
Where under this Act local public notice of a matter is required to be given, notice of the matter must be:
If it is proposed to impose differential general rates for either Unimproved Value or Gross Rental Value (or both) such that the rate for one or more categories is more than twice that of the lowest category (Act s.6.33(3)), or minimum payments for vacant
land that apply to more than 50% of the properties in that category (Act s.6.35(5)), Ministerial approval is required.
Refer to the Rating Policy: Differential Rates and the Rating Policy: Minimum Payments for details of the documentation to be provided with the request for Ministerial approval and the timeframes for processing.
Department of Local Government, Sport and Cultural IndustriesGordon Stephenson House, 140 William Street, Perth WA 6000PO Box 8349, Perth Business Centre WA 6849Telephone 61 8 6552 7300 Freecall 1800 634 541 (regional WA callers
Email: email@example.comTranslating and Interpreting Service (TIS) Telephone 13 14 50
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