Rates Information
Why do Local Government Authorities Raise Rates?
How Are Rates Calculated?
How does Council set the Rate in Dollar?
Objection Against Land Valuations
Other charges on your Rates Notice
Concessions on Rates
Payment of Rates
Properties Exempt from Rates
Change of Address and Ownership
Why do Local Government Authorities Raise Rates?
Local Government Authorities are not for profit organisations. All funds raised are expended on facilities, services and activities for the benefit of the Community. The rates to be applied are determined by Council on the basis of raising the revenue required to balance the estimated expenditure after all other estimated revenue has been received, for current and future requirements.
The Shire of Wyndham East Kimberley Council is, and will endeavour to be, innovative in looking for alternative ways to fund projects to lessen the impact on ratepayers. A great example of this was seen in the successful lobbying of Government to release for sale a number of vacant park land blocks in 2007. Funds from the sale of this land enabled Council to reduce loan costs associated with the construction of the new Kununurra child care facility and to improve and develop a number of parks within the Shire.
Please also take the time to read the Shire of Wyndham East Kimberley Rates Information Bulletin (link to publication) that was issued with our rates notices this year which provides interesting information as to how the Shire of Wyndham East Kimberley has budgeted to spend it’s revenue for the financial year.
How Are Rates Calculated?
The Valuer Generals Office (Landgate) will provide Council with a rateable value for each rateable property within the Shire.
Properties located in the townships of Kununurra and Wyndham are valued based on a gross rental value (GRV), rural and pastoral properties are valued based on unimproved value (UV). If you like more information as to how the Valuer General apportions values to properties, please visit Landgate's website for further details.
Council will then set a “Rate in the Dollar” (RID) and minimum rate values.
The rateable value (as advised by the Valuer Generals Office) is multiplied by the rate in the dollar to produce the annual rates to be charged to the property. If this value is less than the minimum rate value agreed by Council, then the Rate payer will be charged the minimum rate value.
Example 1: If the property has a Gross Rental Value of $20,000 and Council set a RID amount of 9.000 cents and a minimum rate of $800, then the rates payable will be calculated as follows:
$20,000 x $0.0900 = $1,800.00. Because this is over the minimum, the amount payable is: $1,800.00
Example 2: If the property has a Gross Rental Value of $5,000 and Council set a RID amount of 9.000 cents and a minimum rate of $800, then the rates payable will be calculated as follows:
$5,000 x $0.0900 = $450.00. Because this is under the minimum, the amount payable is: $800.00
How does Council set the Rate in Dollar?
The rate in the dollar is set by Council as part of budget adoption on the basis of balancing estimated expenses as described above. A public notice pursuant to the Local Government Act is published prior to the adoption of the rate in the dollar inviting submissions from electors and ratepayers.
An essential tool also used is the Local Government Cost Index (LGCI) published by the WA Local Government Association. This is a guide to the increasing costs Councils will face in the provision of facilities and services to the Community. This index is a combination of the Consumer Prices Index (CPI) and the Construction Index. The LGCI is an important key in forecasting expenses and it is prudent for Council to increase rates to at least the minimum percentage of the LGCI to enable Council to maintain current services.
The Shire of Wyndham East Kimberley Council have adopted to apply differential rates as permitted under the Local Government Act within the Shire. Differential rates may be applied according to any, or a combination of the properties zoning (can we link this to something in planning which talks about zoning?), usage, or other characteristics. Current differential rating categories are GRV townsites, GRV other, UV Rural Agricultural 1, UV Rural Agricultural 2, UV Rural Living, UV Pastoral and UV Mining.
Objection Against Land Valuations
Any person not satisfied with the valuation on their property may lodge an objection with Landgate. Such objection must be lodged within 60 days after the issue of the rate assessment notice.
Any objection must be in writing and may be on the grounds that a valuation is not fair and just, is inequitable and incorrect, whether by itself or in comparison with other property valuations.
Objection forms are available at the Shire Offices in Kununurra and Wyndham, or from the Landgate website.
Post your objection to:
"Objections Officer", PO Box 7201, Cloisters Square, Western Australia 6850
The lodgement of an objection does not remove the obligation to pay the full amount of the rates, based on the valuation objected to, by the date specified on the assessment. Failure to do so will see penalties applied to any outstanding amounts.
For more details please visit the Landgate website
Other charges on your Rates Notice
Apart from Rates charges on your Annual Rates Notice you may also incur the following:
Emergency Services Levy:
Since 1 July 2003, all property owners in Western Australia are required to pay the Emergency Services Levy (ESL), introduced by the State Government.
All Local Governments across the State are required to collect the levy on behalf of Fire and Emergency Services Authority (FESA) by listing it as a separate item on the rates notice and then forwarding the funds as they are collected.
For properties in the townships of Kununurra and Wyndham, the ESL is based on a home or business property’s gross rental value (GRV), subject to a minimum amount. Rural and Pastoral properties are charged the minimum levy.
Pensioners and seniors who qualify for a rebate on their Local Government rates will be eligible for the same concession on the ESL. The levy will not affect the total rebate limit that pensioners and seniors can claim on rates.
The levy can also be paid by instalment as part of a payment instalment plan. To find out more about the levy, including an online calculator, visit the FESA website
Refuse/Waste
Under the Health Act and Waste Avoidance and Resource Recovery Act, it is a requirement of Council to ensure the proper performance of waste services plus provide for the proper disposal of domestic waste.
All rateable properties will contribute to this via the Waste Management Charge appearing as an annual charge on the rates notice.
The Shire of Wyndham East Kimberley via a contractor, provides to ratepayers within the Townsites of Wyndham & Kununurra, a rubbish collection service for which a fee is charged per collection. This fee will appear as an annual charge on the rates notices as Waste Receptacle Charge.
Pool/Spa Inspection Fee
Regulations require Local Government Authorities to inspect all private pool and spa enclosures every four years to ensure safety compliance. The regulation states an inspection fee is to be applied. Should your property have a pool or spa, this fee split into a pro rata amount per annum and will appear on your rates notice. If you have a pool or spa and are not being charged this fee please contact our Building Department to discuss.
More information on owning a pool/spa
Concessions on Rates
Pensioners and service card holders who meet certain criteria are entitled to claim a concession of up to 50% of the current year’s rates and Emergency Service Levy or, in some instances, a deferment of those rates. These concessions may also apply to holders of both a State Seniors Card and Commonwealth Seniors Health Card.
Seniors Card holders may be entitled to claim a concession of up to 25% of their current year’s rates (subject to a threshold) and Emergency Service Levy.
To receive a concession you must:
- hold an appropriate Pensioner or WA Seniors card; and
- on 1 July of the current financial year own and occupy the property as your "ordinary place of residence".
To own means you must:
- be the owner or co-owner of the property registered on the Certificate of Title; or
- have a "right to reside" at the property under the terms of a Will (provided a copy of the appropriate documents are provided); or
- hold a long-term lease in a retirement village, park home park, lifestyle village or caravan park.
Concessions are paid on the Rates and Emergency Service Levy only. All other charges must be paid by the due date.
If you own and occupy a property as at 1 July of the current financial year and receive a Pension or Seniors card or a Commonwealth Seniors Health card during that year, please immediately apply to receive a pro rata concession. These concessions are applicable from the date your application is received at Council or by the Water Corporation.
When a ratepayer, who is registered as an entitled person, ceases to be entitled, that ratepayer must give notice to the Council and the registration will be cancelled. Any person who wilfully makes a false statement in an application, or who remains registered as an entitled person knowing they are not eligible, is guilty of an offence.
An added benefit of this scheme is that no penalty interest applies to eligible persons.
Concession Claim forms are available at the Council offices in Kununurra and Wyndham. Completed forms are to be hand delivered to the Council offices to enable your Concession Card to be sighted and copied.
Should you require further information, please visit the Office of State Revenue website under the heading “Concessions”, or alternatively contact the Shire of Wyndham East Kimberley.
Payment of Rates
Rates apply from 1st July to 30th June for a financial year. Notices are unable to be issued until the Shire of Wyndham East Kimberley Budget is adopted by Council. The latest this will occur will be by the end of August annually.
Once rates notices are issued, ratepayers are provided with various payment and instalment options. The first payment must be made within 35 days of the notice issue date, and can either be paid in full by that date, or election to make payments by instalments can be made. The instalment options can be either in 2 instalments by specific dates, or in four instalments by specific dates (details will be on the Rates Notice).
Should an instalment payment option be chosen a fee will apply. Any late payments will attract penalty interest (excluding eligible pensioners).
Please note payments must be received by the Shire of Wyndham East Kimberley by the due date to prevent penalties being incurred.
It is the discretion of Council as to whether any early payment discounts or incentive prizes are provided. Methods of payment provided are:
- Pay by Mail – Credit Card or Cheque
- Pay in Person at either Kununurra or Wyndham Administration Offices – Cash, Cheque, Debit or Credit Card
- Pay by internet or telephone – BPAY®. Please contact your financial institution.
If you are having any difficulty in making a payment, please do not hesitate to contact our Rates Officer to discuss.
Properties Exempt from Rates
Section 6.26 “Rateable Land” of the Local Government Act (please link to Act) defines land which can be exempt from rates.
In addition to this Council have adopted Policy F18 – Community Groups Rating Policy (link to policy), the objective of which was to ensure that not for profit community groups which have a positive effect on life in the Shire of Wyndham East Kimberley will not be rated. Please forward any applications (link to application form) under this policy with relevant information to the Shire.
Change of Address and Ownership
Please remember that it is the responsibility of the home owner to advise the Council of any change of address or ownership so as to enable us to serve notices. Notification is required in writing to Shire of Wyndham East Kimberley (please link to contacts).