Frequently Asked Questions: Rates

Anyone owning property and/or commercial enterprises within Shire of Waroona is required to pay rates. Rates are necessary for the Shire to provide facilities and services to the community. Services provided to ratepayers include libraries, recreation and sporting facilities, road upgrades, environmental management, community safety, and waste collection facilities.

How are rates calculated?

The Shire calculates its general rates by multiplying the valuation (GRV or UV) with a “rate in the dollar”. The “rate in the dollar” is determined annually according to the total rate yield required to fund the Shire’s budget expenditure.

How often are valuations reviewed?

Values are assessed on the Gross Rental Value (GRV) of each residence which is reviewed every five years by the Valuer General's Office, or on the Unimproved Value (UV) of the land (reviewed annually).

What is GRV?

Gross Rental Value. This is a valuation forwarded to Council by the Valuer Generals Office for your property.

It is worked out by the Valuer General as an estimate of:

Properties with dwellings: the amount of gross annual rent that the land might reasonably be expected to realise if let on a tenancy from year to year upon condition that the landlord were liable for all rates, taxes and other charges thereon and the insurance and other outgoings necessary to maintain the value of the land.

Vacant Land: the Valuer General calculates the value based on 5% of the capital value of the land (effectively the marked price).

What is UV?

Unimproved Value is set on the capital amount that an estate of fee simple in the land might reasonably expect to realise upon sale, assuming that any improvements to the land had not been made.

Interim Rates

The Shire may be required to issue interim rates during the course of a financial year for various reasons. Some of the main reasons include:

  • Completion of a new building or structure;
  • Alteration, addition or demolition of an existing building or structure;
  • Variation to land due to amalgamation subdivision or strata title;
  • An error in valuation or rating of a property; and/or
  • Subsequent revaluation of a property.

Can I appeal my valuation?

If you believe the valuation applied to your property is incorrect, you can lodge an objection with the Valuer General’s Office within 60 days of the issue of your Rates Notice. This process is only for objections to the Gross Rental Value allocated to a property by the state government and not the rate in the dollar. The Shire is not authorised to alter property valuations except on the advice of the Valuer Generals Office.  Objection to valuation forms can be obtained by contacting the Shire of Waroona Administration Office.

Please note: Lodgement of an objection or appeal does not alleviate a ratepayer’s responsibility or liability to pay all rates owed by the due date pending determination of that objection or appeal. For further information please contact the Valuer Generals South West Office on 9721 0800.

Emergency Services Levy

The Emergency Services Levy is a State Government charge applicable to all properties in WA, which is invoiced and collected by local governments on behalf of the Department of Fire and Emergency Services (DFES). The ESL provides the majority of funding required for Career and Volunteer Fire and Emergency Service Brigades, DFES Multi-function Brigades/Units, Bush Fire Brigades, State Emergency Service Units. The amount of ESL to be collected, and the applicable rates and charging parameters, are declared annually by the Minister for Emergency Services. For more information please refer to or free- call 1300 136 099.

Rubbish Services

The Standard Rubbish Service is one fee which covers costs for a standard green bin, a recycling bin and a tip pass (for all properties paying the service fee). It is compulsory for properties with a residence located within the rubbish service area to pay the rubbish service fee as determined by the Waste Avoidance and Resource Recovery Act 2007.

Penalty Interest

In accordance with section 6.51 of the Local Government Act 1995, penalty interest will be charged at a rate of 7% per annum on overdue amounts and will be applied in the following manner:

No instalment option – interest will begin to accrue on Rates and/or Charges that remain unpaid after the due date. Interest is applied at the end of each month.

Instalment option – interest will begin to accrue on any instalment payment that remains unpaid after the due date of the instalment, and will accrue until the instalment is paid. Interest is applied at the end of each month.

Arrears – interest shall begin to accrue at 1 July on all Rates and/or Charges.