Rates
Shire rates are an annual property tax set by Local Governments to fund a range of community infrastructure, road maintenance, waste management, etc. To calculate rates, a “rate in the dollar” amount is determined by council as part of each years budget process. In order to determine a properties rate charge, the “rate in the dollar” amount is multiplied by the properties valuation. Property valuations are supplied by WA State Government Department, Landgate.
Rate in the dollar x Property Valuation = Rates Charge
There are two rate in the dollar amounts are determined each year, UV and GRV (explained in the next section)
The current rate in the dollar amounts for 25/26 are shown below:
- UV = $0.4250
- GRV = $9.8015
In addition to your rate charge, there is also an ESL Levy which is determined by Department of Fire and Emergency Services annually. A rubbish collection charge or Waste Levy may also be imposed on your property. Rubbish and waste charges are determined annually and are based on collection charges imposed by the Shires current contractor.
How is my Valuation Calculated?
In the Shire of Cuballing, your property can be rated one of two ways:
- Unimproved Valuation (UV)
- Gross Rental Value (GRV)
Unimproved Value is the value of the land only, excluding any buildings, structures, etc. This is applicable to Farmland within the Shire of Cuballing. UV rated properties are re-evaluated annually by Landgate.
GRV valuations can be described as the rentability or rental potential of a property. In short, GRV rates are calculated to equate to the annual rent that a property could be expected to earn if it were leased on the open market.
For example, a residential property with a weekly rent of $450
$450 x 52 weeks in a year = $23,400.00 GRV
For more information about valuations, please go to Valuations for rates and taxes | Landgate
Objections to Valuations
Ratepayers may object to the valuation of a property within 60 days of the date of issue of the rates notice. To object to a valuation, you must lodge an objection to the Valuer Generals Office. This can be done by either completing the application online using the online lodgment system or by completing the Valuation Objection form, which can be found here and then posting to the Valuer Generals Office. It is also important that the application include all appropriate documents as required by Landgate. A checklist for the application can be found here. Additional information and access to the lodgement portal can be found at Lodging an objection | Landgate.
As per section 6.81 of the Local Government Act 1995, rates assessments are required to be paid by the Shires determined due date irrespective of whether an objection or appeal has been lodged.
Valuation Changes
There are multiple ways the valuation on your property can change, the most common examples include:
- Re-Evaluation - Annually (UV) or every 5 years (GRV)
- Interim rating due to Subdivisions, amalgamations, contiguous ratings, etc
- Re-Evaluation due to the erection of a new dwelling or Shed
- Property Alterations – new swimming pool, removal of swimming pool, Granny Flats, etc
Emergency Services Levy
The Emergency Services Levy or ESL is an annual charge enforced by Department of Fire and Emergency Services (DFES). The ESL levy contributes funds for the delivery of critical and lifesaving fire and emergency service across the state of WA. The ESL levy is collected by the Shire of Cuballing on behalf of DFES.
The current ESL charge is $108.00 for 25/26
More information can be found at Emergency Services Levy - Department of Fire and Emergency Services
Waste Charges and Rubbish Collection Charges
The Shire of Cuballing provides Kerbside Rubbish collection to all residential properties, along with a Tip pass issued to all Shire of Cuballing residents during the issue of the current years Rates notices. For rural properties, a waste levy is imposed, allowing rural property owners to access the local refuse sites during opening hours or by obtaining a key from the front office during office opening hours.
Additional bin collection services can be obtained by making a request in writing to the Rates Officer. The additional service will be charged on the applicant’s rates notice. Properties within the townsite that do not have a dwelling are not eligible to apply for roadside rubbish collection.
The current rubbish and waste charges for 25/26 are:
| Kerbside Rubbish & Recycling Charge |
$436.90 |
| Kerbside Rubbish & Recycling Charge - Pensioner/Senior |
$327.95 |
| Waste Management Levy |
$59.00 |
| Additional Kerbside Rubbish & Recycling Charge (Full Service) |
$436.90 |
| Additional Kerbside Rubbish (Waste) |
$308.40 |
| Additional Kerbside Rubbish (Recycling) |
$308.40 |