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Contents (1993 - 30)
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Local Government Act 1993 No 30
Current version for 25 June 2019 to date (accessed 16 September 2019 at 22:36)
Chapter 15 Part 6
Part 6 What land is rateable?
554   What land is rateable?
All land in an area is rateable unless it is exempt from rating.
555   What land is exempt from all rates?
(1)  The following land is exempt from all rates:
(a)  land owned by the Crown, not being land held under a lease for private purposes,
(b)  land within a national park, historic site, nature reserve, state game reserve or karst conservation reserve (within the meaning of the National Parks and Wildlife Act 1974), whether or not the land is affected by a lease, licence, occupancy or use,
(b1)  subject to subsection (3), land that is the subject of a conservation agreement (within the meaning of the National Parks and Wildlife Act 1974),
(b2)  land that is vested in, owned by, held on trust by or leased by the Nature Conservation Trust of New South Wales constituted by the Nature Conservation Trust Act 2001,
(c)  land that is within a special area or controlled area (within the meaning of the Water Board (Corporatisation) Act 1994) for Sydney Water Corporation referred to in that Act and is Crown land or land vested in the Corporation,
(c1)  land that is within a special area (within the meaning of the Hunter Water Board (Corporatisation) Act 1991) for the Hunter Water Corporation and is Crown land or land vested in that company,
(c2)  land that is vested in or owned by Water NSW and in, on or over which water supply works (within the meaning of the Water Management Act 2000) are installed,
(d)  land that is within a special area (as declared by an order under section 302 of the Water Management Act 2000) for a water supply authority and is Crown land or land vested in the authority,
(e)  land that belongs to a religious body and is occupied and used in connection with:
(i)  a church or other building used or occupied for public worship, or
(ii)  a building used or occupied solely as the residence of a minister of religion in connection with any such church or building, or
(iii)  a building used or occupied for the purpose of religious teaching or training, or
(iv)  a building used or occupied solely as the residence of the official head or the assistant official head (or both) of any religious body in the State or in any diocese within the State,
(f)  land that belongs to and is occupied and used in connection with a school (being a government school or non-government school within the meaning of the Education Act 1990 or a school in respect of which a certificate of exemption under section 78 of that Act is in force), including:
(i)  a playground that belongs to and is used in connection with the school, and
(ii)  a building occupied as a residence by a teacher, employee or caretaker of the school that belongs to and is used in connection with the school,
(g)  land that is vested in the New South Wales Aboriginal Land Council or a Local Aboriginal Land Council and is declared under Division 5 of Part 2 of the Aboriginal Land Rights Act 1983 to be exempt from payment of rates,
(g1)  land that is vested in or owned by Residual Transport Corporation of New South Wales or a public transport agency (within the meaning of the Transport Administration Act 1988) and in, on or over which rail infrastructure facilities (within the meaning of that Act) are installed,
(g3)  land that is vested in or owned by Sydney Metro and in, on or over which rail infrastructure facilities (within the meaning of the Transport Administration Act 1988) are installed,
(h)  land that is below high water mark and is used for any aquaculture (within the meaning of the Fisheries Management Act 1994) relating to the cultivation of oysters.
(2)  Land is not rateable under subsection (1) (a) only because the land is leased by the Crown to a caretaker at a nominal rent.
(3)  If part of a single parcel of land is the subject of a conservation agreement within the meaning of the National Parks and Wildlife Act 1974 (as referred to in subsection (1) (b1)), any rate levied on that whole parcel (for any period on or after 1 July 2008) is to be reduced by the following percentage:
 
where:
Aca is the area of that part of the parcel that is the subject of the conservation agreement, and
Awhole is the area of the whole parcel.
Note.
 For example, if a parcel of land would normally be subject to a rate of $1,000, but 40% of the area of the land is subject to a conservation agreement, that rate is to be reduced by 40% to $600.
(4)  Land that is a lot in a strata plan registered under the Strata Schemes Development Act 2015 for a leasehold strata scheme is taken, for the purposes of subsection (1) (e), (f), (g) and (g1), to belong to or be vested in the owner (within the meaning of that Act) of the lot and not the lessor (within the meaning of that Act), unless the lessor is the owner for the purposes of that Act.
(5)  A parcel of rateable land belonging to a religious body that is partly occupied and used in a manner described in subsection (1) (e), and partly in a manner that would result in part of the parcel not being exempt from rates under this section, is to be valued in accordance with section 28A of the Valuation of Land Act 1916 to enable those rates to be levied on the part that is not exempt.
(6)  Any such valuation is to be made at the request of the council that proposes to levy rates on the parcel concerned.
(7)  For the avoidance of doubt, sections 7B and 28A of the Valuation of Land Act 1916 extend to a stratum for the purpose of carrying out a valuation in accordance with subsection (5) and so extend whether or not the stratum is a lot in a strata plan that is registered under the Strata Schemes Development Act 2015.
556   What land is exempt from all rates, other than water supply special rates and sewerage special rates?
(1)  The following land is exempt from all rates, other than water supply special rates and sewerage special rates:
(a)  land that is a public place,
(b)  land used for a public reserve and vested in the Crown, a public body or trustees,
(c)  land used for a common and vested in the Crown, a public body or trustees,
(d)  land used for a public cemetery and vested in the Crown, a public body or trustees,
(e)  land used solely for a free public library and vested in the Crown, a public body or trustees,
(f)  land acquired under an environmental planning instrument for the public purpose specified in the instrument and not leased for private purposes,
(g)  land that is held under a lease from the Crown for private purposes and is the subject of a mineral claim granted under Division 4 of Part 9 of the Mining Act 1992 and that the council has declared is not rateable,
(h)  land that belongs to a public benevolent institution or public charity and is used or occupied by the institution or charity for the purposes of the institution or charity,
(i)  land that belongs to a public hospital,
(j)  land that is vested in the Minister for Health, the Health Administration Corporation or the New South Wales Health Foundation,
(k)  land that is vested in a local health district constituted under the Health Services Act 1997,
(l)  land that is vested in a university, or a university college, and is used or occupied by the university or college solely for its purposes,
(m)  land that is vested in the Crown or the Sydney Cricket and Sports Ground Trust and is used or occupied for the purposes of or in accordance with the Sydney Cricket and Sports Ground Act 1978,
(n)  land that is vested in the Crown or the Zoological Parks Board and is used or occupied by the Board for its purposes,
(o)  land that:
(i)  is vested in the mines rescue company, within the meaning of the Coal Industry Act 2001, and
(ii)  is used for the purposes of a mine rescue station controlled by that company,
(p)  land that is managed by the Teacher Housing Authority and on which a house is erected,
(q)  land that is leased to the Crown for the purpose of cattle dipping,
(r)  land that is specified or described in the regulations as being exempt from all rates, other than water supply special rates and sewerage special rates,
(s)  land that is vested in an Aboriginal Land Council and that is reserved under Part 4A of the National Parks and Wildlife Act 1974.
(2)  Land that is a lot in a strata plan registered under the Strata Schemes Development Act 2015 for a leasehold strata scheme is taken, for the purposes of subsection (1) (h)–(o), to belong to or be vested in the owner (within the meaning of that Act) of the lot and not the lessor (within the meaning of that Act), unless the lessor is the owner for the purposes of that Act.
(3)  A parcel of rateable land belonging to a public benevolent institution or public charity that is partly used or occupied by the institution or charity for its own purposes, and partly for a purpose that would result in part of the parcel not being exempt from rates under this section, is to be valued in accordance with section 28A of the Valuation of Land Act 1916 to enable those rates to be levied on the part that is not exempt.
(4)  Any such valuation is to be made at the request of the council that proposes to levy rates on the parcel concerned.
(5)  For the avoidance of doubt, sections 7B and 28A of the Valuation of Land Act 1916 extend to a stratum for the purpose of carrying out a valuation in accordance with subsection (3) and so extend whether or not the stratum is a lot in a strata plan that is registered under the Strata Schemes Development Act 2015.
557   What land is exempt from water supply special rates and sewerage special rates?
(1)  In addition to the land specified in section 555, water supply special rates may not be levied on land to which the council has resolved not to supply water.
(2)  In addition to the land specified in section 555, sewerage special rates may not be levied on land which the council has resolved not to connect to the council’s sewers.
558   What land and bodies may be exempted from water supply special rates and sewerage special rates?
(1)  A council may exempt the following from payment of water supply special rates and sewerage special rates:
(a)  a public reserve,
(b)  a public hospital,
(c)  a public charity,
(d)  land:
(i)  that is unoccupied, and
(ii)  that is not supplied with water from a council water pipe and is not connected to a council sewer, and
(iii)  that the council has determined is unsuitable for the erection of a building because it is liable to flooding or tidal inundation or liable to be affected by a coastal hazard,
(e)  land that, in the opinion of the council, it is impracticable, having regard to the physical features of the land or any unusual cost that may be incurred, to supply with water or connect to the sewer.
(2)  A council may exempt from payment of water supply special rates land that is within 225 metres of a gravitation or rising water main and that is not connected to the main.
(3)  A council may exempt from payment of sewerage special rates land that for the time being is not rateable in respect of the water supply special rate.
(4)  A public hospital that is exempt from payment of water supply special rates is to be supplied with water, and a public charity that is so exempt may be supplied with water, on the following conditions:
(a)  there is to be supplied free of charge:
(i)  in the case of a public hospital—300 litres per day (or such greater quantity as the council may determine) for each person resident in the hospital, and
(ii)  in the case of a public charity—140 litres per day (or such greater quantity as the council may determine) for each person resident in an institution conducted by the public charity,
(b)  for the purposes of this provision:
(i)  an inmate is taken to be resident, and
(ii)  the number of persons resident is the average number of persons resident during the year preceding the period in respect of which charges would be payable, and
(iii)  the general manager may, at any reasonable time, require the production of the records of the public hospital or public charity to verify the average number,
(c)  the supply is to be through a meter,
(d)  any quantity of water in excess of that which may be supplied free of charge is to be paid for at the charge fixed by the council for excess water.
(5)  The council may revoke or alter an exemption.
559   Determination as to whether a body is a public benevolent institution or public charity
The provisions of the Charitable Fundraising Act 1991 are irrelevant in determining whether a body is a public benevolent institution or public charity for the purposes of section 556 or 558.