Council >> Rates & Water Billing

Rating Categorisation

Rateable Land Categories

Categorisation of all rateable land in the Council area has been undertaken in accordance with the requirements of chapter 15 of the Local Government Act 1993.

Council has used the following categories of rateable land:

Residential

The Local Government Act 1993 identifies this land as property used for residential accommodation, or in the case of vacant land, property zoned for residential use under an environmental planning instrument (hotels, motels, guesthouses, boarding houses or nursing homes) are specifically excluded from this category. This category also includes rural residential land.

Business

The Local Government Act 1993 identifies property within this category as land, which cannot be categorised in any of the other categories of farmland, residential or mining.

Farmland

Land used genuinely for primary production. The dominant use of the land must be for the business or industry of grazing, dairying, the growing of crops etc. The activities must have a significant and commercial purpose or character and be engaged in for the purpose of profit on a continuous or repetitive basis. Rural residential land will not be categorised as farmland.

Farmland Irrigable

As above and has been identified by the NSW Valuer General to have a 6A (3) water right.

 

Exempt Land

Land that is exempt from all land rates and where indicated water and sewer access charges are listed in this section.

The Local Government Act 1993 – Sections 555 to 558 state that the following exemptions must be applied:

Crown Land (general rates, water and sewer access charges)

Crown Land that is not being land held under a lease for private purposes.

National Parks (general rates, water and sewer access charges)

Land within a national park, historic site, nature reserve state game reserve or conservation reserve whether or not the land is affected by a lease, licence, occupancy or use.

Conservations Agreements (general rates only not water and sewer)

Land that is a subject of a conservation agreement, any rate levied on that whole parcel of land is to be reduced by the percentage of the land in which the conservation agreement covers.

Churches or places of public worship (general rates, water and sewer access charges)

Churches or places of public worship, minister’s residence, and places used for religious teaching or training, and official head or assistance official head of any religious body in the State or in any diocese within the State.

Schools (general rates, water and sewer access charges)

Land that belongs to and is occupied and used in connection with a school, school playground or residence occupied by a teacher, employee or caretaker of the school, as defined by the Education Act 1990.

Government Departments, Council or Emergency Service (general rates, water and sewer access charges)

Land that belongs to and is occupied and used in connection with an emergency service or Government department, Council or an emergency service or Government department or Council office or residence provided that it is not commercially leased. This includes Police Stations and residences, Ambulances Stations and residences, Fire Stations and Government offices.

Aboriginal Land Council (general rates only not water and sewer)

Land that is culturally sensitive vested in the New South Wales Aboriginal Land Council or a Local Aboriginal Land Council under Section 43 of Aboriginal Land Rights Act 1983 exempts Local Aboriginal Land Councils from the payment of rates and charges to Local Government Authorities and water supply authorities on certain types of lands. 

The types of lands which may be exempt from rates include:

  • Land listed in Schedule 1 of the Aboriginal Land Rights Regulation 2002
  • Land that is not being used for a commercial or residential purpose (vacant land); and
  • Land not being used for a residential purpose and declared by the LALC to be of cultural or spiritual significance
  • If land is either listed in Schedule 1 or is vacant land, it is automatically exempt from rate exemptions.

To obtain a rates exemption for land not being used for a residential purpose but is declared by the Local Aboriginal Land Council to be of cultural or spiritual significance (this could include land being used for a commercial purpose such as a cultural centre or museum), the Minister must approve the resolution and list the land in Schedule 1 of the Aboriginal Land Rights Regulation.

Land below a high water mark (general rates only not water and sewer)

Land that is below high water mark and is used for any aquaculture relating to the cultivation of oysters (Detailed in the Fisheries Management Act 1994).

Public places (general rates only not water and sewer)

Land that is a public place.

Public cemetery (general rates only not water and sewer)

Land used for a public cemetery and vested in the Crown, a public body or trustees.

Public library (general rates only not water and sewer)

Land used solely for a free public library and vested in the Crown, a public body or trustees.

Public hospital (general rates, water and sewer access charges)

Land that belongs to a public hospital.

Area Health Service (general rates only not water and sewer)

Land that is vested in an area health service.

Non -profit community organisations or charities (general rates)

The organisations will be assessed by Council on the following criteria:

Must be a registered non-profit community organisation.

Property has to be owned by and used for the purpose defined in its charter (unless the tenant can demonstrate that they have taken on the burden of ownership as part of the tenancy agreement)

Must be open to all members of the public (or all members of the public that fall into specified sections of the community as recognised in its charter e.g. people with disabilities)