Rates and Revenue Policy

Purpose. This policy describes how the shire levies, collects and reviews rates and charges under the Local Government Act 2020 and how it treats ratepayers experiencing financial hardship.

1.Purpose and scope

This policy applies to general rates, the municipal charge, waste service charges and special rates and charges levied by the shire. It supports the revenue and rating plan adopted by council and must be read with the annual budget.

2.Rating principles

Rates will be levied on the capital improved value of each rateable property using the differential rates set in the budget. The shire must apply the principles of equity, efficiency, simplicity and sustainability. Differential rates will be reviewed at least every four years as part of the revenue and rating plan.

• Residential
• Farm
• Commercial and industrial
• Vacant land

3.Notices and payment

Annual rate notices must be issued by the end of August. Ratepayers will be offered payment in full by 15 February or four instalments due at the end of September, November, February and May. Payment methods include direct debit, BPAY, online card payment and payment at the customer service centres.

4.Interest and recovery

Interest must be charged on overdue amounts at the penalty interest rate. Recovery action will begin only after two reminder notices and a final notice, and must not begin while a hardship application or payment arrangement is current and being honoured.

5.Financial hardship

A ratepayer who is unable to pay will be offered a payment arrangement. Where the arrangement is not affordable, the ratepayer can apply for hardship relief, which can include deferral of rates, waiver of interest or, in exceptional cases, waiver of part of the amount owing. Applications must be assessed within ten business days using the financial hardship application form.

6.Rebates and concessions

Eligible pensioners will receive the State Government pensioner rebate. Staff must verify concession eligibility annually against the concession card records supplied through the approved verification service.

7.Review of rates

The Manager Finance and Rates must prepare an annual review of rate revenue, collection rates and the number of hardship applications, and report it to the audit and risk committee.