Rates

The raising of rates is the primary source of revenue of all Councils throughout Australia. The purpose of levying rates is to meet Council's proposed budget requirements each year in a manner that is fair and equitable to the ratepayers of the community.

In Western Australia land is valued by Landgate Valuation Services (Valuer General's Office - a state government agency) and those values are forwarded to each Local Government.

Two types of values are calculated: 

Gross Rental Value (GRV); and 
Unimproved Value (UV)

To calculate the rates to be charged, Council multiples a rate in the dollar by the supplied value. The rate in the dollar is determined by the level of revenue the Council wishes to raise and is dependent on its proposed budget. 

Apart from the need to ensure sufficient revenue to meet its expenditure needs, Council is mindful of the impact and affordability of rates to the community.

The Rates for the current financial year can be found in the budget document.

PAYMENT AND RECOVERY

Payment in full, or of the first instalment, must be received by the due date shown on the front of the rate notice unless an alternative arrangement has been agreed upon. Where no election has been made to pay by an Instalment Option or an alternative payment arrangement, and where Rates and Service Charges remain outstanding 35 days after the date of issue, the account is deemed to be in arrears and legal action may be taken to recover the overdue amount. All costs associated with legal action are recoverable from the Ratepayer and will be added to the account. The Shire of Shark Bay cannot be responsible for mail delays – payments by post can take up to 5 working days to be received in Denham.

PAYMENT OPTIONS

The instalment option is taken, rate accounts will be levied with an additional “Instalment Charge”. Payment of the first instalment must include all arrears outstanding from previous years and be received at Council’s office by the due date.  Instalment options are not available if arrears and any interest to the date of issue of the notice are not included with the first instalment.  Payment may not be made by instalments where the total amount of rates (excluding arrears) is less than $200.00.

If the instalment options listed on the front of the rate notice are not suitable, ratepayers are welcome to approach Council with an alternative payment plan.  This plan must be agreed upon by both parties.

Rebates apply to current rates and ESL only, and not to rubbish collection or any other charges, which must be paid in full by the DUE DATE shown on this notice. Penalty interest may accrue if these charges are not paid by the due dates.

HOW TO PAY YOUR RATES

Over the Phone: (08) 9948 1218

Over the Counter: 65 Knight Terrace, Denham WA 6537

Cheque: 65 Knight Terrace, Denham WA 6537/ or PO BOX 126, Denham WA 6537

Direct Deposit: Acc/:  535 0821  BSB: 306-012

LATE PAYMENT PENALTY INTEREST

Penalty interest will accrue daily at the rate shown on the front for unpaid rates and/or charges as follows:

No Instalment Option taken – Penalty Interest will accrue on Rates and/or Charges that remain unpaid for 35 days after the date of issue or at any other date as specified by the Council, whichever is the latter.  Eligible pensioners are exempt.

Instalment Option taken – Penalty interest will accrue daily on any Instalment payment that remains unpaid after the due date of the instalment and continue to accrue until such time as the instalment is paid.  Eligible pensioners are exempt.

Arrears – Interest will accrue from 1 July on all Rates and/or Charges, including previous interest charges that remain in arrears.  Eligible pensioners are exempt.

Pensioners or Seniors – Council may elect to impose penalty interest on charges other than rates.

OBJECTIONS

Rate Book - The Local Government Act 1995 provides the grounds on which, time and manner that individual objections may be made as to entries in the rate book regarding ownership, or whether the property is rateable.

Valuations – The Valuation of Land Act describes the manner in which objections may be lodged regarding property valuations.  Objections must be lodged in writing to the Valuer General, 18 Mount Street, Perth WA 6000 within 60 Days from date of issue of the Rate Notice.  An objection form is available from the Council’s Office, or may be downloaded from Landgate’s website.

Note:  The Local Government Act 1995 provides that rates must be paid as assessed irrespective of an objection being lodged.  Any reduction in rates resulting from a successful objection will be refunded.

REBATES AND DEFERMENTS
(Applicable to RATES and ESL only - all other charges must be paid in full)

Pensioners who meet the eligibility criteria below are entitled to claim a rebate of up to 50% of the current year’s rates and ESL, or may, if eligible, defer payment of the rates and ESL.  Persons who hold a Seniors Card issued by the Office of Seniors Interests and a Commonwealth Seniors Health Card are entitled to the same level of concession as a pensioner. Seniors who meet the following eligibility criteria are entitled to claim a rebate of up to 25%, capped to an annual maximum amount. Applicants who hold only the Seniors Card are not eligible to defer rates or ESL.

Eligibility Criteria – to be eligible for concessions under the Rates & Charges (Rebates and Deferments) Act 1992, an applicant must:

Be the owner and reside in the property on 1 July of the rating year;

and If a Pensioner, either;

Must receive a pension from Centrelink or Veterans Affairs and hold a Pensioner Concession Card or a Sate Concession Card;

or Hold both a Seniors Card issued by the Office of Seniors Interests and a Commonwealth Seniors Health Card;

or If a Senior, hold a Seniors Card issued by the Office of Seniors Interests;

New applicants: Register your entitlement with Council or the Water Corporation (concessions only apply once your application is received). A pro-rata rebate may be available from the date of registration to Pensioners and Seniors who become eligible after 1 July of the rating year. Please contact Council if you have rate arrears outstanding on the property and you meet the eligibility criteria.  You may be able to enter into a payment arrangement which could entitle you to a rebate or deferment.

Registered pensioners or seniors: If you are registered for a rebate and your circumstances change – particularly with respect to 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.

Rebates to Pensioners and Seniors under the Rates and Charges (Rebates and Deferments) Act 1992 are funded by the Government of Western Australia.

CHANGE OF ADDRESS

Please note that it is your responsibility to advise Council of any change of address in writing or by email to the Shire’s rates department. Penalty interest will accrue and legal action may commence if rates are not paid due to your failure to advise the Shire of a change of address.

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 owner/agent must advise Council in writing within 21 days of the change in ownership, giving full details of the purchaser.