Object to the City of Johannesburg General Valuation Roll 2023
15 February 2023 - 05 May 2023
What Is A General Valuation Roll?
Every four to five years, a Municipality will release their General Valuation Roll to the public for inspection and objection before the start of the next valuation period.
The date of valuation is the date upon which the market value of your property is assessed (Act 6 of 2004 Section 31).
(1) For the purposes of a general valuation, a municipality must determine a date that may not be more than 12 months before the start of the financial year in which the valuation roll is to be first implemented.
(2) The general valuation must reflect the market value of properties determined in accordance with-
(a) market conditions which applied as at the date of valuation; and
(b) any other applicable provisions of this Act.
A General Valuation Roll must reflect the correct market value of your property, as this is used as the basis for which the Municipality calculates your rates and taxes each month (Municipal Property Rates Act 6 of 2004, Section 30(2) and (3)). Your particular rate is achieved by multiplying the municipal valuation of your property by the tariff that applies to the category it is placed in. Depending on several factors, this rate may stay the same, increase or decrease from the previous roll.
It is your responsibility as a ratepayer to inspect the General Valuation Roll. Every property should have a municipal valuation ascribed to it. The value of your property will appear on the General Valuation Roll notice received from the Municipality. If you did not receive a notice, phone your local Municipality or visit their website.
Section 49 of the Act allows you to lodge an objection on the General Valuation Roll if one or more of the following are incorrectly listed:
- Property description
- Stand number or portion number
- Category
- Size
- Owner
- Market value of property
You may object to any information incorrectly displayed on the valuation roll if you are able to support the objection with a reason and the necessary evidence. The objection will then be considered by a Municipal Valuer. If the Municipality finds the objection valid, it will revalue and/or re-categorise the property. If the outcome is unsatisfactory an appeal (Section 54(a)) may be lodged.
The following are not valid reasons/objections and will not be considered:
- No Services
- I am a pensioner (refer to rates policy regarding rebates)
- My rates are too high (refer to rates policy for a cent in the rand)
- Comparing to similar properties in the valuation roll (objection must be lodged against the property with the incorrect value and using market sales for comparison)
- Comparing current value with the previous valuation
- Various plots on one objection form, (every “erf” must have its own objection form)
There are only certain legitimate reasons that an owner or their representative may object to certain aspects of a single property in the Valuation Roll (and not the Valuation Roll in its entirety).
How Does The Objection Process Work?
To make a successful objection to your Municipality’s General Valuation Roll, you will need a valuation report. Obtaining a free valuation report won’t stand in court. As the leading expert in property valuation, DDP can assist you in providing a credible valuation report to make a successful objection in three easy steps.
Step One
You would like to request a valuation in order to lodge an objection.
Step Two
You received your valuation report and would like to continue with the objection process.
Step Three
You received the outcome of the objection and would like to launch an appeal.
Step One
Request a Valuation
From R3,499
VAT INCL.
The period for Valuation requests is now closed.
Frequently Asked Questions
The Municipal Property Rates Act (Act 6 of 2004) is a national law that regulates the power of municipalities to value and rate immovable properties (that is, land and buildings).
Important concepts
- Market Value: This is the amount a property would have realised if sold on the date of valuation (Act 6 of 2004 Section 1).
- The date of implementation: This is the date on which the municipality will implement their valuation roll (Act 6 of 2004 Section 32).
The amount payable is calculated by multiplying the market value of the property by a cent amount in the rand that a municipal council determines. The tariff is determined by the municipality in terms of its tariff policy.
Differential rating (Act 6 of 2004 Section 8)
Municipalities may levy different tariffs for different categories of rateable property. The categories must be determined in the rates policy. Categories may include the following:
- Residential properties
- Industrial properties
- Business and commercial properties
- Agricultural Properties
- Public service infrastructure
- State-owned properties
Impermissible rates (Act 6 of 2004 Section 17)
- Municipalities may not levy rates on certain properties.
- As a homeowner, you should note that the first R15 000.00 of the market value of a property used for residential purposes is excluded from the rateable value.
- The first 30% of the market value of public service infrastructure is also an impermissible rate.
Rates policy (Act 6 of 2004 Section 5)
- A Municipality must prepare a rates policy to be reviewed annually.
- The rates policy must treat all persons liable for paying rates equitably.
- The Act makes specific references to the effect of rates on the poor, public benefit organisations, and public service infrastructure and should allow the municipality to promote local, social and economic development within the municipality.
The right to appeal (Act 6 of 2004 Section 54)
- If the objector is still not satisfied with the outcome of an objection decision, he has the right to lodge an application to the Valuation Appeal Board.
- The MEC within the Province has the responsibility to establish a Valuation Appeal Board.
- The Valuation Appeal Board will consider each case and make a ruling based on the merits of the case.
- The onus remains with the property owner to confirm that the submitted property details are correct.
- Submission of the objection to the municipality is excluded from the valuation report cost.
- Representation in the appeal court is excluded from the valuation report cost.
- It remains the property owner’s responsibility to follow up on the objection process from the municipality.