differential general rate categories

Rating Category Statement for 2026/27
Extract from Revenue Statement: Table 1 - Schedule of Differential General Rates and Minimum General Rate per Category for 2026-27


                                                     SCHEDULE OF RATES - ANNUAL
                                                                                                                      General     Minimum
 #     General Rate Category                                                                                           Rate       General
                                                                                                                     cents in $     Rate
 1     Rural & Agricultural                                                                                            0.1651       $1,887.00
 2     Non-Residential                                                                                                 0.5503       $1,887.00
 3     Extractive Industries Quarries > 50,000 tonnes                                                                 13.7575     $141,525.00
 4     Retirement Villages                                                                                             0.9355      $18,870.00
 5     Residential (Principal Place of Residence) and Other - RV </=$1,050,000                                         0.2001       $1,540.00
 6     Residential (Principal Place of Residence) and Other – RV $1,050,001 - $2,950,000                               0.1801       $2,101.00
 7     Residential (Principal Place of Residence) and Other - RV $2,950,001 - $6,000,000                               0.1601       $5,313.00
 8     Residential (Principal Place of Residence) and Other - RV > $6,000,000                                          0.1301       $9,606.00
 9     Residential (Not Principal Place of Residence)                                                                  0.2401       $1,848.00
 10    Residential Home Hosted Transitory Accommodation                                                                0.3002       $2,311.00
 11    Residential Transitory Accommodation                                                                            0.5003       $3,850.00
 12    Vacant Urban Land – RV > $2,000,000 and area > 1,500m2                                                          0.6003      $12,006.00
 13    Vacant Land which is subject to Chapter 2, Part 2, Division 5, Subdivision 3 of the Land Valuation Act 2010      0.12            $0.00
 14    Shopping Centres – gross floor area of 1,000 to 2,500m2                                                         0.7429       $7,548.00
 15    Shopping Centres – gross floor area of 2,500 to 5,000m2                                                         1.2382      $30,192.00
 16    Shopping Centres – gross floor area of 5,000 to 10,000m2                                                        1.5133      $75,480.00
 17    Shopping Centres – gross floor area of 10,000 to 20,000m2                                                       1.7885     $226,440.00
 18    Shopping Centres – gross floor area of 20,000 to 30,000m2                                                       2.0636     $452,880.00
 19    Shopping Centres – gross floor area of 30,000 to 40,000m2                                                       2.4764     $679,320.00
 20    Shopping Centres – gross floor area greater than 40,000m2                                                       2.7515     $905,760.00
 21    Strata Units (Not Principal Place of Residence)                                                                 0.3842       $1,848.00
 22    Strata Units (Principal Place of Residence)                                                                     0.3202       $1,540.00
 23    Strata Units Home Hosted Transitory Accommodation                                                               0.4802       $2,311.00
 24    Strata Units Transitory Accommodation                                                                           0.8004       $3,850.00
 25    Non-Strata Residential – 2 to 4 Residences                                                                      0.2401       $3,080.00
 26    Non-Strata Residential – 5 to 9 Residences                                                                      0.2501       $7,700.00
 27    Non-Strata Residential – 10 to 14 Residences                                                                    0.4002      $15,400.00
 28    Non-Strata Residential – 15 to 19 Residences                                                                    0.5003      $23,100.00
 29    Non-Strata Residential – 20 to 29 Residences                                                                    0.7004      $30,800.00
 30    Non-Strata Residential – 30 or more Residences                                                                  0.9005      $46,200.00
 31    Non-Strata Residential Transitory Accommodation – 2 to 4 Residences                                             0.3602       $6,160.00
 32    Non-Strata Residential Transitory Accommodation – 5 to 9 Residences                                             0.3752      $15,400.00
 33    Non-Strata Residential Transitory Accommodation – 10 to 14 Residences                                           0.6003      $30,800.00
 34    Non-Strata Residential Transitory Accommodation – 15 to 19 Residences                                           0.7504      $46,200.00
 35    Non-Strata Residential Transitory Accommodation – 20 to 29 Residences                                           1.0505      $61,600.00
 36    Non-Strata Residential Transitory Accommodation – 30 or more Residences                                         1.3507      $92,400.00


Does every property have a category?

Yes. Every property is categorised as per the Schedule of Rates. Your rating category is shown on your
Rate Notice. It is the owner’s responsibility to confirm your rate category is correct.

What is the definition of Principal Place of Residence?

Principal Place of Residence means a dwelling that is the principal place of residence of which at least one
natural person who constitutes the owner of the land. In establishing whether a parcel is the owner’s
principal place of residence, Council may consider, without limitation, whether the owner has moved his or
her personal belongings into a residence on the land, the owner’s declared address for electoral, taxation,
social security, or national health registration purposes, or any other form of evidence Council considers
relevant.
Version: 1, Version Date: 30/06/2026