Rates FAQ
How is the Annual Value calculated for Rates?
City of Adelaide rates are determined by multiplying the applicable rate in the dollar by the valuation of rateable land in the Council area. Property valuations for the purpose of calculating rates payable are prepared on the basis of ‘Annual Value’.
Annual Value is defined in the Valuation of Land Act 1971 and is computed as 75% of the gross annual rental that the land might reasonably be expected to realise if leased upon condition that the landlord was liable for all rates, taxes, insurance and other outgoings necessary to maintain the value of the land.
Additional allowances are applied in relation to depreciation of certain plant and equipment.
Annual Value is the preferred valuation method as it reflects the predominant basis of occupancy across the city. The method is considered consistent with the equity, ability to pay, efficiency and simplicity principles of taxation.
Current year considerations
For 2024/25, a revaluation of properties across the city to current values and growth from new developments and other capital improvements undertaken during 2023/24 are projected to increase the total rateable value of land, resulting in an increase in rate revenue.
The parameters and factors considered by Council are outlined in the annual Business Plan and Budget.
A summary of Council's latest Business Plan and Budget is sent to each ratepayer along with the first quarterly Rates and Valuation Notice.
Rates in the dollar
The rates in the dollar for the 2024-25 year have been set at:
- Residential rate: 0.111646
- Non-residential rate: 0.136813
- Vacant Land Rate: 0.223293
- Regional Landscape Levy: 0.001727
- Rundle Mall Separate Rate: 0.031743
Objection to Valuation
Ratepayers have the right to object to the valuation of a property. Objections must be lodged in writing or electronic equivalent within 60 days after the service of the first such notice for the financial year. Council may extend the 60 day objection period where it can be shown there is reasonable cause to do so by a person entitled to make an objection.
Differential rates (and or charges) imposed by rates (and or charges) are still due and payable by the due date even if an objection has been lodged.
To object please follow the link below, a written or an electronic equivalent objection to valuation must set out the full and detailed grounds for objection.
Objection to Land Use
Differential General Rates imposed by the Council are based on various Land Use Categories. Should you have any reason to believe that the Land Use Category applied to your account is incorrect, you may lodge an objection to Council outlining the grounds upon which your objection is based.
To object please follow the link below, objections must be lodged in writing or electronic equivalent within 60 days after the service of the first such notice for the financial year.
Please note, objecting to a valuation and/or land use does not change the date for payment of council rates. Rates must be paid in full by the due date as shown on the Rates and Valuation Notice.
The City of Adelaide will review all valid objections and advise the ratepayer in writing once assessed. Changes to the rates payable arising from an objection will be refunded (or charged) separately once the objection has been finalised.
Independent review of valuation
Ratepayers who feel dissatisfied with the outcome of the objection can apply for a Valuer-General Panel Valuer for further review or may apply to SACAT for a review of the decision.
If you are still dissatisfied with the valuation after the further review, you may apply to the South Australian Civil and Administrative Tribunal (SACAT). This must be completed within 21 days from the day you receive notice of the Objection decision. Please note that statutory fees apply for undertaking the review.
The Local Government Act 1999 provides that a Valuation must be amended if the Panel Valuer determines a valuation change by more than 10 per cent (above or below the valuation). Should such variation result in a reduction by more than 10 per cent, the fee will be refunded.