Ordinary rates are applied to properties based on independent valuations supplied to the Council on all rateable properties within the Shire boundaries by Property NSW. The valuations used in the 2018-2019 rating period have a base date of 1 July 2016.
The rating provisions of the Local Government Act 1993 allow Councils to base their ordinary rates either on a system of minimum rates or base rates. Bega Valley Shire Council has chosen to employ the system of base rates as a means of levying rates on all properties throughout the Shire. In accordance with section497 of the Local Government Act 1993 the structure of the Ordinary Rate must comprise:
Council has chosen to apply a system of base amounts to overcome community concerns over the inequity of the rate burden of a rate levied solely on land values. The uniform base charge reflects that some of the benefits derived by ratepayers from the provision of Council works and services are shared equally by the community.
The philosophy behind the base charges is that the base amount should apply to all properties and the total income from the charge should approximate the general administration costs of the Council, together with the cost of common services available to each property within the Council area.
Council has adopted a system of ad valorem rates that will apply to each property valuation to develop a variable charge on each rate notice. The ad valorem charge is multiplied by the land valuation supplied by the Land and Property Information NSW to determine the ad valorem charge.
Whilst Council has chosen to apply a system of base rates, the overriding characteristic of NSW local government rating is that the rate assessment will be primarily and predominantly determined via the ad valorem method. The ad valorem amount of the rate is to be levied on the unimproved land value of all rateable land within each rating category on the rates notice.
The LGCI in 2018-2019 has been set by IPART as 2.3 percent.
Categorisation of all rateable land in the Council area has been undertaken in accordance with the requirements of Chapter 15 of the Local Government Act 1993.
Council has used the following categories of rateable land:
Land that is exempt from all land rates and where indicated water and sewer access charges are listed in this section. The Local Government Act 1993 – Sections 555 to 557 state that the following exemptions must be applied:
Land that is culturally sensitive vested in the New South Wales Aboriginal Land Council or a Local Aboriginal Land Council under Section 43 of Aboriginal Land Rights Act 1983 exempts Local Aboriginal Land Councils from the payment of rates and charges to Local Government Authorities and water supply authorities on certain types of lands.The types of lands which may be exempt from rates include:
If land is either listed in Schedule 1 or is vacant land, it is automatically exempt from rate exemptions.
To obtain a rates exemption for land not being used for a residential purpose but is declared by the Local Aboriginal Land Council to be of cultural or spiritual significance (this could include land being used for a commercial purpose such as a cultural centre or museum), the Minister must approve the resolution and list the land in Schedule 1 of the Aboriginal Land Rights Regulation.
In relation to aged care facilities:
Definitions: Hostel Care is now known as ‘low-level care’, and refers to accommodation services such as meals, laundry and room cleaning, as well as additional help with personal care, and nursing care if required. ‘Hostel care’ is low-level care provided in an aged care home. Nursing home is the previous name for aged care homes that provide high-level care, including accommodation services such as meals, laundry and room cleaning, and personal care. Medical needs are managed by nursing staff.
For more detail on the rates and charges, please view the Revenue Policy. read more...