Pensioner/Senior Rebate Deferments and Rebates
Rebate
Ratepayers who own and occupy their property as their primary place of residence are entitled to a concession on their Council rates. The level of concession is dependent on the ownership status and card eligibility.
WA Seniors Card – entitled up to 25% rebate (capping applies),
Pensioner Card – entitled up to 50% rebate,
Department of Veterans Affairs Card – entitled up to 50% rebate,
Commonwealth Health Seniors Card together with a WA Seniors Card – entitled up to 50% rebate,
Health Care Card & Department of Veterans Affairs Gold Card – are not entitled to any rebate.
A pro-rata rebate may be available from the date of registration to Pensioners and Seniors who become eligible after July 1 of the rating year.
If your circumstances change, particularly concerning your ownership or occupation of the property or your eligibility as a Senior or Pensioner - you must notify Council and the Water Corporation. Your registration will be cancelled or amended as appropriate.
Please contact the Council where you have rate arrears outstanding on the property and meet the eligibility criteria. You may be able to enter into an arrangement that entitles you to a rebate or deferment.
Deferment
Eligible concession card holders may be eligible to defer their Rate Charge & Emergency Services Levy. This allows you to postpone your annual charges until you sell your property or it is taken out of the estate. There are no penalties for opting for this arrangement.
Late Payment Penalty
This will accrue daily at the rate of 11% per annum as follows:
No instalment option is taken - interest shall begin to accrue on Rates and/or Service Charges that remain unpaid for 35 days after the date of issue and will continue to accrue until such times as the payment is made. Eligible Pensioners/Seniors are exempt.
Instalment option taken - Interest shall begin to accrue daily on any instalment payment that remains unpaid after the due date and will continue to accrue until the instalment is paid. Eligible Pensioners/Seniors are exempt.
Arrears - Interest shall begin to accrue at July 1 on all Rates and/or Charges, including previous interest charges that remain in arrears. Eligible Pensioners/Seniors are exempt.
Recovery
Where no attempt has been made to enter into an Instalment Option or an alternate arrangement, and where Rates and service Charges remain outstanding after the due date, legal action may be taken for their recovery. Costs and any detrimental credit rating associated with legal action are the responsibility of the property owner/s. If payment falls into arrears for three years or more the Council may - (a) Take the land and lend it on lease, (b) Sell the land, (c) Have the land vested in the Municipality or (d) Have the land vested in the Crown.
Payment Arrangements
Ratepayers experiencing difficulties in paying their rates, levies and charges must contact the Town’s rate section prior to the due date to discuss alternative payment arrangements and avoid recovery action. An administration fee to service the arrangement will apply.
Swimming Pools
State Government Legislation requires the Town to physically inspect all private swimming pools to ensure compliance with safety standards; The Town of Cottesloe will then inspect these pools every four years.
Specified Area Rates - Cottesloe CBD Promotion
A specified area rate is levied on all commercial properties within the Cottesloe Central Business District. The purpose of these rates is to raise funds to promote the area.
Change Of Ownership
Under the provisions of the Local Government Act, when a person (whether as principal or agent) sells or disposes of land the principal or agent must advise the Council in writing within 21 days of the change in ownership and provide full details of the name and address of the purchaser.
Change Of Address
Please advise the Council promptly in writing of any changes or address. There is a statutory obligation for an owner to ensure that the Council has the correct address for service of notices.
Emergency Services Levy (ESL)
Each council must collect this levy on behalf of the Fire and Emergency Services Authority (FESA) by including it on its rate notices. For information regarding this levy, visit www.fesa.wa.gov.au. Pensioner or Seniors who are eligible for a concession on rates will be entitled to a similar concession on the Emergency Services Levy.
Valuations
Issuing of Valuations by the Valuer General
As required under the Valuation of Land Act the Valuer General's Office supplies each local government with updated valuations for their district. The valuations are reviewed by the Valuer General every three years.
All property valuations for rating and taxing purposes are calculated by the Valuer General's Office. His office is staffed by qualified valuers who use a uniform system of valuing to ensure that similar valuation principles apply to all situations.
Gross Rental Values
Annual rates are calculated by multiplying the property’s Gross Rental Value (GRV) by the rate-in-the-dollar ($) which is set by the Council each year.
The term gross rental value (GRV) is defined in the Valuation of Land Act. In simple terms, the gross rental value is the annual rental that a property could be expected to realise (on the condition that the landlord is liable for rates, taxes, insurance and other ongoings necessary to maintain the value of the land):
Example (using a rate-in-the-dollar ($) of 7 cents):
GRV of 8,320 x $0.07 = $582.40 rates for a financial year of 1st July to 30th June.
If the GRV increases to 10,140 on, say, 1st October, then the rates for a full financial year would be:
GRV of 10,140 x 0.07 = $709.80
To calculate the rates payable for the year in which the GRV changes, a proportion of each annual charge is required:
| $582.40 x 92 / 365 |
= |
$146.80 |
| $709.80 x 273 / 365 |
= |
$530.89 |
| TOTAL |
= |
$677.69 |
For the year in which the GRV changes from 8,320 to 10,140 using a rate-in-the-dollar ($) of 7 cents the total rates payable would be $677.69.
Interims
The Valuer General's Office also provides local governments with interim values at times between revaluation years. Interim values are issued when the nature of a property changes; for example, when a property is subdivided, improvements to the property, additions to improvement and demolition.
When interim values are received by local governments they are required to issue new rate assessments effective from the date of the change in use as determined by the Valuer General & Water Corporation. These may result in a rate increase or decrease for the balance of the year, depending on the nature of the change.
The Interim Account may involve an increase or a decrease in the amount of rates payable, according to the change in the property’s circumstances.
The following explains the 4 previously mentioned reasons for the issue of an Interim Account:
A new property
With the exception of rubbish service charges & swimming pool levy, annual rates are based on valuations assessed by the Valuer General’s office.
New valuations are obtained every time a lot is created from a subdivision, amalgamation or from a new strata plan.
Improvements to the property
When vacant land is developed, and buildings are completed the land is deemed to be improved. The improvement generally results in an increased valuation, hence the need to adjust the rates levied.
Additions to improvements
Existing buildings on a property may be improved by the completion of additions, extensions or other buildings. This usually results in an increased valuation and the issue of an Interim account.
Examples of addition to improvements are installation of a swimming pool, construction of a new garage or carport and construction of addition bedroom/s or other rooms, including a second storey addition.
Demolition of improvements
Buildings may be removed from a property for various reasons. When this occurs, a reduction in the property’s valuation often results. This may be a preliminary step in the redevelopment of a site, and only the first in a series of interim adjustments, which are necessary as the development, proceeds.
Examples of demolition of improvements are demolition of a house or factory, removal of a swimming pool and demolition of a garage or carport.
It should be noted that when a building on a lot is completely demolished the Valuer General assesses the valuation on a different basis, which does not necessarily result in the property’s rates being reduced.
Objections and Appeals against Valuations
Under the Valuation of Land Act 1978 (as amended) Part 1V a property owner may object to a valuation of a property. Such objection must be made in writing and lodged with the Valuer General, 18 Mount Street, Perth within 60 days of the date of issue of this notice.
Under Section 6.76 of the Local Government Act 1995, a property owner may object to the rate book. Such objection must be made in writing and lodged with the Town of Cottesloe within 60 days of the date of the issue of this notice. NB: Rates MUST be paid as assessed irrespective of whether an objection has been lodged. Any reduction in rates as a result of a successful objection will be refunded.
Rates must be paid in full, and adjustment if required, is made after the result of the appeal has been determined