Local Government Act 1993 No 30
Current version for 24 November 2014 to date (accessed 27 November 2014 at 20:24)

Division 2 Other concessions

Note. This Division enables a ratepayer to apply for a postponement of part of rates on land which is used only as the site of a house or rural land but, because of its zoning or permitted use, is valued for rating purposes in a way that reflects its permitted use rather than its actual use.

This Division also entitles the Maritime Services Board, the State Rail Authority Residual Holding Corporation and the State Transit Authority to a 25% rebate for ordinary rates payable for certain land.

Other rating concessions may be provided under other Acts. For example, section 127 of the Heritage Act 1977 provides for rates to be levied on heritage valuations determined in accordance with that Act instead of on other valuations.

585   Who may apply for postponement of rates?

The rateable person for land described in any of the following paragraphs may apply to the council for a postponement of rates payable for the land in the current or following rating year (or in both years):
(a)  a parcel of land on which there is a single dwelling-house used or occupied as such and which is zoned or otherwise designated for use under an environmental planning instrument for the purposes of industry, commerce or the erection of residential flat buildings, not being land referred to in paragraph (b) or (c),
(b)  a parcel of land (which may comprise one or more lots or portions in a current plan) on which there is a single dwelling-house used or occupied as such and which is zoned or otherwise designated under an environmental planning instrument so as to permit its subdivision for residential purposes, not being land referred to in paragraph (c),
(c)  a parcel of rural land (which may comprise one or more lots or portions in a current plan) which is zoned or otherwise designated under an environmental planning instrument so as to permit its use otherwise than as rural land, or its subdivision into two or more lots or portions, one or more of which has an area of less than 40 hectares.

586   Applications to be referred to Valuer-General

(1)  The council must refer the application to the Valuer-General to determine the attributable part of the land value of the land if the council is satisfied that the land is described in section 585 (a), (b) or (c).
(2)  The Valuer-General must determine the attributable part of the land value and notify the council of the determination.

587   Attributable part of land value of land

(1)  The attributable part of the land value of land described in section 585 (a) or (b) is determined by deducting from the land value the value that the land would have if the land could be used only as the site of a single dwelling-house.
(2)  The attributable part of the land value of land described in section 585 (c) that may be used otherwise than as rural land is determined by deducting from the land value the value that the land would have if the land could be used only as rural land.
(3)  The attributable part of the land value of land described in section 585 (c) that may be subdivided into one or more lots having an area of less than 40 hectares is determined by deducting from the land value the value that the land would have if the land could only be subdivided into lots having an area of 40 hectares or more.

588   Determination of attributable part of land value by Valuer-General

The Valuer-General must not, in determining the attributable part of the land value of land described in section 585 (a) or (b), take into account any portion of the land which the Valuer-General considers to be in excess of that which is reasonably necessary to be occupied or used in conjunction with the single dwelling-house.

589   Redetermination of attributable part of land value

(1)  If a valuation for which the attributable part of the land value of land was determined is altered on objection or for the correction of a clerical error or misdescription, the council must require the Valuer-General to redetermine the attributable part of the land value of the land.
(2)  The Valuer-General must, on redetermination of the attributable part of the land value of land, notify the council of the redetermination.

590   Use of determination of attributable part of land value

The attributable part of the land value of land determined, or redetermined, by the Valuer-General may be used by a council for the purpose of postponing rates only while the circumstances that made the land eligible for a postponement of rates under this Division continue to exist and the valuation of the land value for which the determination was made remains in use for rating purposes.

591   Postponement of rates

(1)  A council must, in accordance with this section, postpone the payment of rates for land in any rating year for which a determination or redetermination of the attributable part of the land value is in force.
(2)  For land for which no base amount of a rate is specified, the amount of the rate postponed is to be the same proportion of the rate as the attributable part of the land value bears to the land value.
(3)  For land for which a base amount of a rate is specified, the amount of the rate postponed is to be the same proportion of the ad valorem amount of the rate as the attributable part of the land value bears to the land value.

592   Interest on postponed rates

Interest accrues on parts of rates postponed under this Division as if the rates were overdue rates and, for this purpose, the due dates for payment are taken to be the respective dates on which the parts of the rates which were payable became due.

593   Paid rates to be refunded

The council must refund to a rateable person any amount of rates paid by the person which exceeds the amount of the rates remaining after part of the rates is postponed.

594   Adjustment of rates

On a redetermination of the attributable part of the land value of land, a council must adjust amounts payable for rates or to be postponed as appropriate. Any amounts paid in excess are to be refunded and amounts short-paid are recoverable as arrears of rates.

595   Rates to be written off after 5 years

(1)  If 5 years have elapsed since the commencement of a rating year for which part of the rates levied on land have been postponed under this Division, the part postponed and any interest accrued on that part must be written off by the council.
(2)  Nothing in this section affects the right of the council to recover rates and interest, even though they have been written off under this section, if it subsequently appears to the council that they should not have been written off.

596   Change of circumstances

A rateable person for land for which an application has been made under this Division but not determined, or for which a determination or redetermination of the attributable part of the land value is in force, must inform the council (within 1 month) if land used or occupied solely as a site for a single dwelling-house, or as rural land, ceases to be so used or occupied.

597   Entitlement to postponement ceases

A person ceases to be entitled to a postponement of rates under this Division if the whole of a parcel of land used or occupied solely as a site for a single dwelling-house, or as rural land, ceases to be so used or occupied.

598   Redetermination on partial change of circumstances

(1)  If part only of a parcel of land used or occupied solely as the site of a single dwelling-house or as rural land ceases to be so used or occupied, the council must require the Valuer-General to determine the amount of the attributable part of the land value of the land (if any) in relation to that part of the land and each other part of the land.
(2)  The council must, in accordance with the Valuer-General’s redetermination, make a due adjustment to the rates payable, or apply the provisions postponing rates, as it considers equitable in the circumstances.

599   When and how is an application made for the purposes of this Division?

(1)  An application under this Division is to be made within the time and in the manner prescribed by the regulations.
(2)  If no such regulations are in force, the application is to be made within the time and in the manner fixed by resolution of the council.
(3)  If, pursuant to an application made under this Division, a reduced rate applies, the council may, if the eligibility of the rateable person for a reduction in a subsequent rate is verified by the council as prescribed by the regulations, reduce the subsequent rate without requiring a further application under this Division.

600   Rebates in respect of certain land vested in public bodies

(1)  The rateable person in respect of a parcel of land vested in a public body is entitled to a rebate of 25 per cent of the ordinary rate made and leviable on the land or, if on objection by the council the Minister determines a lesser rebate, the lesser rebate.
(2)  The amount of the rebate is to be written off and abandoned by the council.
(3)  The rebate is to be allowed only if:
(a)  access to the parcel is wholly or substantially over other lands for which the public body provides at its own cost such services as materially benefit the parcel, and
(b)  the parcel is included in the then current list referred to in subsection (5), and
(c)  the council has not objected to the inclusion of the parcel in the list or its objection has been dismissed.
(4)  The rate notice must state the amount of the rebate, and, if an objection has been lodged under this section, must not be served unless and until the objection has been determined.
(5)  A public body in which is vested any parcel of land in respect of which the rateable person is entitled to a rebate under this section must furnish to the council not later than 30 April before the commencement of the year for which the rate is made a list setting out the parcels of land of the nature referred to in subsection (3) (a), giving particulars of each parcel, the means of access to them and the material services provided by the public body in respect of those parcels as at 31 March in the year in which the list is furnished.
(6)  If the council objects to the inclusion of any parcel in the list, it must serve notice of objection on the public body and on the Minister within 2 months after the list is furnished.
(7)  The Minister may allow or dismiss an objection, but, before determining an objection, the Minister must, if either the public body or the council so desires, afford them an opportunity of appearing before and being heard by a person appointed by the Minister for that purpose.
(8)  The decision of the Minister on an objection is final.
(9)  In this section:

access and means of access include lifts, stairways, escalators and passageways in or on a building, structure, work or excavation.

public body means the Maritime Authority of NSW, a Port Corporation within the meaning of the Ports and Maritime Administration Act 1995, the State Rail Authority Residual Holding Corporation, Rail Corporation New South Wales, Transport Infrastructure Development Corporation, Rail Infrastructure Corporation, Sydney Metro, Sydney Ferries and the State Transit Authority.

services means cleaning, lighting, repairs and maintenance of any access and means of access.

601   Hardship resulting from certain valuation changes

(1)  A ratepayer who, as a consequence of the making and levying of a rate on a valuation having a later base date than any valuation previously used by a council for the making and levying of a rate, suffers substantial hardship, may apply to the council for relief under this section.
(2)  The council has a discretion to waive, reduce or defer the payment of the whole or any part of the increase in the amount of the rate payable by the ratepayer in such circumstances, for such period and subject to such conditions as it thinks fit.
(3)  An applicant who is dissatisfied with a council’s decision under this section may request the council to review its decision and the council, at its discretion, may do so.
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