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:
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:
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).
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.
The period for Valuation requests is now closed.
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).
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:
Impermissible rates (Act 6 of 2004 Section 17)
Rates policy (Act 6 of 2004 Section 5)
The right to appeal (Act 6 of 2004 Section 54)