2020-07-10 SM Agenda - Item 3 - Attachment 1 - Noosa Council 2020-21 Budget Document

Revenue Statement - 2020/21


3.         GENERAL RATES
3.1        Basis of Rates
General Rates are to be levied under Section 94 of the Local Government Act 2009. The rate so
made shall be applied to the rateable value of properties.
Council will use a system of differential general rating for the 2020/21 financial year. Council will not
make a resolution limiting the increases in general rates for the 2020/21 financial year.
3.2        Rates to Apply
The applicable rates for the 2020/21 financial year are identified in Table 2 Schedule of Rates, as
adopted in the 2020/21 Council budget. The rate shall apply to the rateable value of lands which are
within the Noosa Shire as provided by the Department of Natural Resources, Mines and Energy.
3.2.1      Differential General Rates
For the purpose of making and levying differential general rates for the financial year on all rateable
land in the shire, the Council determines that for section 81 of the Local Government Regulation
2012:
(i)     the categories into which rateable land in the shire is to be categorised are set out in column
        1, table 1; and
(ii)    the descriptions of each category of rateable land are set out in column 2, table 1.
For section 81(4) and (5) of the Local Government Regulation 2012, Council delegates to the Chief
Executive Officer (CEO) the power to identify the rating category to which each parcel of rateable
land in the local government area belongs. The identification of land in column 3, table 1 is for
guidance only.
3.2.2      Minimum General Rates
Council has applied the rate in the dollar and minimum general rate levy as indicated in Schedule of
Rates Table 2.
Minimum General Rates are levied pursuant to Section 77 of the Local Government Regulation 2012.
3.2.3      Objecting to a Differential General Rate Category
In accordance with Section 90(2) of the Local Government Regulation 2012 the only ground for
objecting is that the owner considers the land should belong to a different rate category.
In accordance with Section 90(3) of the Local Government Regulation 2012 the owner may object
by giving the local government an objection notice. Section 90(4) of the Local Government
Regulation 2012 details the form an objection notice should take.
Section 90(5) of the Local Government Regulation 2012 specifies that the owner must give the
objection notice within:
(a)     30 days after the day when the rate notice was issued; or
(b)     a longer period that the local government allows.
Council will only accept objections to a rates category within the current financial year in which the
rates were levied.
In accordance with Section 91(5) of the Local Government Regulation 2012 if the CEO decides to
change the rating category of the land, the rating category is taken to have been changed from the
start of the period of the rate notice.
No objections for rates levied in previous financial years will be accepted; consequently no
adjustments for rates levied in previous financial years will be made on the basis of incorrectly
categorised land.




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