Meeting papers

Revenue Statement - 2025/26



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 2025/26 financial year. Council will not make a resolution limiting the increases in general
rates for the 2025/26 financial year.

3.2      Rates to Apply
The applicable rates for the 2025/26 financial year are identified in Table 1 - Schedule of Differential
General Rates and Minimum General Rate per Category for 2025-26, as adopted in the 2025/26
Council budget. The rates will apply to the rateable value of lands within Council’s local government
area as recorded by the Department of Resources.

         Differential General Rates
For making and levying differential general rates for the financial year, Council determines, for
section 81 of the Regulation, that:
(1)   the categories into which rateable land in the Shire is to be categorised are set out in
      Column 1, Table 1 (below); and
(2)   the descriptions of each category of rateable land are set out in Column 2, Table 1.
Though complementing the Table 1 categories, the Table 2 identification indicia are for guidance
only.
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.
In accordance with section 83 of the Regulation, the CEO has appointed the Director Corporate
Services and Revenue Services Manager as categorisation officers.

         Minimum General Rates
Council has applied the rate in the dollar and the minimum general rate levy as indicated in Table 1
Columns 3 and 4 respectively. 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 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:
(1)   30 days after the day when the rate notice was issued; or
(2)   a longer period that Council allows.
Council will only accept objections to a rate categorisation within the financial year for which the
rates are levied.




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