Rates Policy Related Documents

isiZulu Rates Policy

Rates Policy guideline document

Rates By-Laws (Draft)

Appendix 1 — Definition of terms

Appendix 2 — Categories of properties

Appendix 3 — Exemptions, reductions and rebates

Appendix 4 — Deferment of rates

Appendix 5 — Impermissible rates

Local Government Municipal Systems Act

Rates Policy

In terms of Section 3 (1)The Council of a Municipality must adopt a policy consistent with this Act on the levying of rates on rateable property in the Municipality. A rate Policy adopted in terms of subsection (1) takes effect on the effective date of the first evaluation roll prepared by the Municipality in terms of this Act, and must accompany the Municipality’s budget for the financial year concerned when the budget is tabled in the Municipal Council in terms of section 16(2) of the Municipal Finance Management Act.

The National Department of Provincial and Local Government has developed a set of guidelines on valuations for Municipalities for Local Government Municipal Property Rates Act no. 6 of 2004.
The guidelines consist of the following:

Pre-Valuation Requirements:

• Critical Data
• Rates Policy
• Billing System
• Property Inspections
• Public Awareness

Valuation process:

• Deeds Data
• General Data
• General Market Reports
• Specialised Properties

The Department of Local Government and Traditional Affairs also has a generic draft standard Rates Policy Framework in terms of the Local Government : Municipal Property Rates Act, 2004 ( Act no. 6 of 2004 ) reference no. HO /13/5/8/1/ Local Government.

Local municipalities should consider both sets of guidelines and use the content applicable to their particular needs.