Rating Structure/Calculations
Rating Structure
The District Council of Loxton Waikerie uses differential rating based on land use and location. A fixed charge also applies to all rateable properties. This charge is levied against the whole of an allotment (including land under a separate lease or licence) and only one fixed charge is levied against two or more pieces of adjoining land (whether intercepted by a road or not), if they are owned by the same owner and occupied by the same occupier.
For the purposes of applying differential rates, the following land use groupings have been allowed for:
- Residential
- Commercial (Shop, Office, Other)
- Industrial (Light, Other)
- Primary Production
- Vacant Land
- Other
Calculation of Rates
Council has continued to use Capital Values as the basis of rating for 2023-24 as determined by the Valuer-General.
In regard to adopted valuations for this year of $3,051,454,840 compared to last year shows an overall increase of approximately 9.6%. A breakdown of the land use categories indicate the following increases: primary production properties (7.9%); residential properties (11.5%); industrial properties (12.1%); vacant land (8.6%); and commercial properties (5.7%).
For the year ending 30 June 2024 differential rating for general rates has been adopted and will apply on all rateable land within the area based upon the capital value of the land varied by reference to the locality and use of the land.
Council has adopted a 4.95% rate increase for 2023-24 against a Consumer Price Index (CPI) increase of 7.9%. The valuation of the district has increased, so Council has decreased the rate in the dollar. As valuation increases are not uniform, the actual amount applicable to any individual ratepayer will depend on the movement in capital value of their property.
A fixed charge of $367 will also be imposed for 2023-24, which is a $17 increase over last financial year. This charge is levied against the whole of an allotment (including land under a separate lease or licence) and only one fixed charge is levied against two or more pieces of adjoining land (whether intercepted by a road or not), if they are owned by the same owner and occupied by the same occupier.
The Regional Landscape (RL) levy (previously known as the NRM levy) is a State tax. The Council is required to act as a collection agent for the Murraylands and Riverland Landscape Board in this regard. Council does not retain this revenue nor determine how it is spent.
The Board has determined Council's contribution for 2023-24 at $547,804. Council has adopted a separate rate of 0.029483 cents in the dollar based on the capital value of all rateable land within the Council area along with a cap of $100 for such rateable land.
Council provides a Community Wastewater Management System (CWMS) to properties in Loxton, Waikerie, Moorook and Kingston-on-Murray.
An annual service charge is levied against all properties that currently are connected to or have the ability to be connected to these schemes. All revenue raised must be used to cover the cost to Council of establishing, maintaining, improving and replacing (including future capital works) the service.
The proposed annual service charges will increase for each scheme as follows:
| Township | Occupied | Vacant |
|---|---|---|
| Loxton | $534 | $514 |
| Waikerie | $534 | $514 |
| Moorook | $470 | $450 |
| Kingston on Murray | $470 | $450 |
Total income derived from the CWMS charge for the 2023-24 financial year is expected to be $1,817,400.
Council provides a kerbside waste service to properties throughout the District. An annual service charge is raised to cover the cost of providing this service. The proposed annual service charges are as follows:
- 3 Bin collection - $318
- 2 Bin collection - $250
- Retirement village collection - $212
Total income derived from the kerbside waste service charge for the 2023-24 year is expected to be $1,524,393.
Late/Non Payment of Rates
The Local Government Act provides that Councils impose an initial fine of 2% on any payment for rates, whether by quarterly instalment or otherwise, that is received late. A payment that continues to be late is then charged a prescribed interest rate on the expiration of each month that it continues to be late. For the 2023-24 financial year this prescribed rate is 9.05% per year.
The Council issues a notice for payment of rates when rates are overdue i.e. unpaid by the due date. Should rates remain unpaid after the issue of the arrears notice then the Council may refer the debt to a debt collection agency for collection. The debt collection agency fees and legal costs are recoverable from the ratepayer.
When the Council receives a payment in respect of overdue rates the Council applies the money received in accordance with the requirements of the Local Government Act, 1999 as follows:
- First - to satisfy any costs awarded in connection with court proceedings;
- Second - to satisfy any interest costs;
- Third - in payment of any fines imposed;
- Fourth - in payment of rates, in chronological order (starting with the oldest account first)
To pay rates online click here.
Objection to Land Use
To assist with the valuation process, the Office of the Valuer-General assigns a four digit Land Use Code (LUC) to each property. This is a clear representation of the primary use of the land, and forms the basis of land valuation and Council's rating structure.
There are 10 major groups including Open (0), Residential (1), Commercial (2), Industrial (3), Vacant Land (4), Institutions (5), Public Utilities (6), Recreation (7), Quarrying and Mining (8), Primary Production (9).
If you have received your rates notice and are dissatisfied with the land use or an assessment on your notice, please refer to the documents below: