Meeting papers

Revenue Statement - 2023/24



3.      GENERAL RATES
3.1       Basis of Rates
Section 94 of the Act requires Council to levy general rates on all rateable land within the Noosa
Shire local government area. Pursuant to section 74 of the Regulation, the rates will be calculated
using the rateable value of the land.
Pursuant to chapter 4, part 5 of the Regulation, Council will use a system of differential general rating
for the 2023/24 financial year. Council will not make a resolution limiting the increases in general
rates for the 2023/24 financial year.

3.2       Rates to Apply
The applicable rates for the 2023/24 financial year are identified in Table 2 Schedule of Rates, as
adopted in the 2023/24 Council budget. The rate shall apply to the rateable value of lands which
are within the Noosa Shire as provided by the Department of Resources.

          Differential General Rates
For the purpose of making and levying differential general rates for the financial year, Council
determines, for section 81 of the Regulation, that:
(i)    the categories into which rateable land in the Shire is to be categorised are set out in column 1,
       table 1 (below); and
(ii)   the descriptions of each category of rateable land are set out in column 2, table 1.
For subsections 81(4) and (5), 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.

          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 Regulation.

          Objecting to a Differential General Rate Categorisation
In accordance with section 90(2) of the Regulation, the only ground for objecting to a rating
categorisation is that the owner considers the land should belong to a different rate category.
In accordance with section 90(3), the owner may object by giving the local government an objection
notice. Section 90(4) details what the notice must contain. The notice must be in the form Council
has approved.
Section 90(5) requires the owner to give the objection notice within:
(a)    30 days after the day when the rate notice was issued; or
(b)    a longer period that Council allows.
Council will only accept objections to a rates category within the financial year for which the rates
are levied.
In accordance with section 91(5) of the Regulation: 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 to which
the relevant rate notice relates.
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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