2014-01-02 Budget Attachments

Noosa Shire Council Revenue Statement


         21   Lots < 20m2 , Pump Stations, Stock Grazing Permit, Strata Garage
         22   Land Subject to Chapter 2, Part 2, Division 5, Subdivision 3 of the Land Valuation Act
              2010
         23   Retirement Villages & Nursing Homes
         24   Shopping Centres with a rateable value from $3,000,000 to $10,000,000
         25   Shopping Centres with a rateable value over $10,000,000
         27   High-rise Units – not principal place of residence
         28   High-rise Units – principal place of residence
         29   Low-rise Units – not principal place of residence
         30   Low-rise Units – principal place of residence
(ii)     the criteria by which land is to be categorised as being in a particular one of those categories
         are specified in the ‘General Criteria’ and ‘Specific Criteria’ columns of the Differential
         General Rates Table opposite the identification of the particular category.
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 (page 23). 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.
Noosa Shire Council will only accept objections to 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 Chief Executive
Officer 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.
3.2.4     Hardship
Where a landowner:
       (a) has a property that would, but for the provisions of this paragraph, be categorised in
           Differential General Rate Category 16, 17, 18, 19, 27 or 29; and
       (b) is using the property to provide accommodation to a member of their immediate family, and
       (c) the family member being housed has special circumstances such as a physical or mental
           disability or safety and privacy concerns that preclude ownership of the property in their
           name as a viable option
the Noosa Shire Council may treat the property as their principal place of residence for the
purposes of determining the Differential General Rate Category.

3.3       Discounts
An early payment discount as mentioned in section 2.3 and Council pensioner concessions as
mentioned in section 2.4 shall be applied to this rate.


                                                  Noosa Shire Council Budget six months ending 30 June 2014   15