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Differential General Rates

Council adopts differential general rating for the following reasons:

  • Council is committed to spreading the general rates burden equitably,
  • The use of a single general rate would not result in an equitable distribution of the rates burden among ratepayers,
  • Certain land uses and locations of lands require and/or impose greater demands on Council services relative to other land uses and locations, and
  • Valuation relativities between commercial/industrial, lands used for shopping centres, rural, urban, productive and residential uses, do not reflect the intensity of land use nor the actual or potential demands on Council services and facilities.

Land use (identified by reference to Southern Downs Regional Council Land Use Codes (PDF 239.7KB)), location in the Council area, access to water services, land size and relative valuation are all used to assist, define and separate the categories for differential general rating purposes.

For the purpose of making and levying differential general rates, Council has resolved to categorise all rateable land in its area into nineteen (19) categories as follows: -

  • The categories and description for each category are set out in Table 1 –  Rating Category Definitions in Council's Revenue Statement. (PDF 412.7KB)
  • The identifiers for each category are set out in Table 1,
  • In applying those identifiers to the rateable land within its area, Council has regard to the intention expressed in relation to the description determined in respect of each such category,
  • Council maps and land use codes recorded in Council’s land record identify the principal uses and locations of the land as the indicators of whether rateable land falls within a particular category. The land use codes identified in Schedule A shall constitute the “land use codes” for rating and charging purposes,
  • The circumstances justifying the making of these differential general rates are that given the current levels of rateable value of land within the Council’s area and given that lands used for particular purposes place varying demands on Council services, levying differential rates on the basis of the categories specified more fairly shares the burden of rates,
  • The differential general rates for each category are set out in Table 1, and
  • The minimum general rates (“MGR”) for each category are set out in Table 1.

The terms “Unimproved Valuation” and “Site Valuation” refer to the valuation assigned by the Queensland Department of Natural Resources and Mines for the applicable year of valuation.

Table 1 – 2016-2017 Rating Category Definitions

Category

Intent of Category

Identifier

Cents in dollar

Minimum General Rate

Residential 1

Lands where the dominant use is residential, that are required to pay water access charges according to the SDRC Revenue Statement and the assessment size is less than or equal to 4,047 m²

01A, 02, 03, 06A, 07B,
08, 09, 72A used for residential purposes

1.342

$1,050.00

Residential 2

Lands where the dominant use is residential, that are required to pay water access charges according to the SDRC Revenue Statement and the assessment size is greater than 4,047 m²

01A, 02, 03, 06A, 07B,
08, 09, 72A used for residential purposes

1.144

$1,050.00

Residential 3

Lands where the dominant use is residential, that are not required to pay water access charges according to the SDRC Revenue Statement and the assessment size is less than or equal to 4.4 ha

01A, 02, 03, 06A, 07B,
08, 09, 72A used for residential purposes

0.994

$1,050.00

Residential 4

Lands where the dominant use is residential, that are not required to pay water access charges according to the SDRC Revenue Statement and assessment size is greater than 4.4 ha

01A, 02, 03, 06A, 07B,
08, 09, 72A used for residential purposes

1.019

$1,050.00

Commercial and Industrial – CBD

Land where the dominant use or intended use is for commercial and/or industrial purposes where any part of the land is:

  • Facing Palmerin Street, located between Victoria Street and Percy Street in Warwick, and
  • Facing High Street and Maryland Street, located between Davadi and Corundum Streets and the northern end of Carnarvon Bridge in Stanthorpe

01B, 06B, 07A, 10, 11A, 13, 17, 18A, 21, 22, 23, 24, 25, 26, 28, 29, 30, 33, 34, 35, 36, 37A, 38, 41, 42, 43, 44, 45, 47, 49
08, 09, 72B used for commercial/industrial purposes

1.520

$1,135.00

Commercial and Industrial – Town

Land where the dominant use or intended use is for commercial and/or industrial purposes located within the locality boundaries of Warwick, Morgan Park, Rosenthal Heights and Stanthorpe and not rated within the Commercial and Industrial CBD category.
The locality boundary is defined by the use of the locality on the official property address.

01B, 06B, 07A, 10, 11A, 13, 17, 18A, 21, 22, 23, 24, 25, 26, 28, 29, 30, 33, 34, 35, 36, 37A, 38, 41, 42, 43, 44, 45, 47, 49
08, 09, 72B used for commercial/industrial purposes

1.386

$1,135.00

Commercial and Industrial - Rural

Land where the dominant use or intended use is for commercial and/or industrial purposes and not rated within either the Commercial and Industrial – CBD category or the Commercial and Industrial – Town Category

01B, 06B, 07A, 10, 11A, 13, 17, 18A, 21, 22, 23, 24, 25, 26, 28, 29, 30, 33, 34, 35, 36, 37A, 38, 41, 42, 43, 44, 45, 47, 49
08, 09, 72B used for commercial/industrial purposes

1.286

$1,135.00

Major Shopping Facility

Lands where the dominant use is as a major shopping facility, including shopping centres, a  group of shops or supermarkets with car parking provided

12, 14, 16

1.658

$11,450.00

Noxious and Hazardous Industry

Lands where the purpose of use or intended use is a fuel dump or storage, oil refinery or industry which in Council’s opinion emanates offensive noise, odour, dust etc, including abattoirs

31, 37B

1.527

$1,435.00

Extractive

Lands where the purpose of use or intended use is to extract quarry, mining and minerals from the ground and related activities.  Assessments that are a lease for mining activities are included in this category.

40A, 40B

2.596

$3,425.00

Horticulture 1 Value between $0 - $50,000

Lands with a value of less than or equal to $50,000 and the use or intended use is agricultural in nature related to orchards (citrus, exotic fruit, nut, stone and other fruit and nuts etc) and/or vineyards, such as grapes and related cultivation.  The property may or may not include a winery and/or a cellar door.  Properties in this category receive a concessional value for primary production.

79, 82

4.878

$1,050.00

Horticulture 2 Value between  $50,001 - $100,000

Lands with a value of greater than $50,000 and less than or equal to $100,000 and the use or intended use is agricultural in nature related to orchards (citrus, exotic fruit, nut, stone and other fruit and nuts etc) and/or vineyards, such as grapes and related cultivation.  The property may or may not include a winery and/or a cellar door.  Properties in this category receive a concessional value for primary production.

79, 82

3.751

$2,440.00

Horticulture 3 Value greater than $100,000

Lands with a value of greater than $100,000 and the use or intended use is agricultural in nature related to orchards (citrus, exotic fruit, nut, stone and other fruit and nuts etc) and/or vineyards, such as grapes and related cultivation.  The property may or may not include a winery and/or a cellar door.  Properties in this category receive a concessional value for primary production.

79, 82

3.405

$3,750.00

Agriculture and farming 1
Value between $0 - $325,000

Lands with a value of less than or equal to $325,000, and the use or intended use is farming, agriculture or rural in nature including grazing, breeding, fattening, dairying, pig and poultry farming, aquaculture, vegetable growing, the growing or gathering of crops of any kind or the rearing of livestock.  This category excludes land uses of 79 and 82.  Includes land identified as land use 88 not located within the boundary of Map A.  Properties in this category receive a concessional value for primary production.

60, 65, 67, 69, 71, 73, 74, 76, 77, 78, 83, 85, 86, 87, 89
88A

1.406

$1,050.00

Agriculture and farming 2
Value between $325,001 - $850,000

Lands with a value of greater than $325,000 and less than or equal to $850,000, and the use or intended use is farming, agriculture or rural in nature including grazing, breeding, fattening, dairying, pig and poultry farming, aquaculture, vegetable growing, the growing or gathering of crops of any kind or the rearing of livestock.  This category excludes land uses of 79 and 82.  Includes land identified as land use 88 not located within the boundary of Map A.  Properties in this category receive a concessional value for primary production.

60, 65, 67, 69, 71, 73, 74, 76, 77, 78, 83, 85, 86, 87, 89
88A

1.076

$4,570.00

Agriculture and farming 3
Value greater than $850,000

Lands with a value of greater than $850,000, and the use or intended use is farming, agriculture or rural in nature including grazing, breeding, fattening, dairying, pig and poultry farming, aquaculture, vegetable growing, the growing or gathering of crops of any kind or the rearing of livestock.  This category excludes land uses of 79 and 82.  Includes land identified as land use 88 not located within the boundary of Map A.  Properties in this category receive a concessional value for primary production.

60, 65, 67, 69, 71, 73, 74, 76, 77, 78, 83, 85, 86, 87, 89
88A

1.019

$9,140.00

Special Uses

Lands where the use or intended use is Religious, community, welfare or defence oriented including aged residential institutions, nursing or convalescent homes, hospitals, sports clubs, cemeteries, showgrounds, airfields, libraries, educational, parks and gardens, defence force and community protection centres.  This category excludes lands where the use or intended use is to generate a profit, such as licensed clubs.

11B, 18B, 27, 48, 50, 51, 52, 55, 56, 57, 58, 92, 96, 97, 99

1.018

$950.00

Private Forestry

Lands where the use or intended use is for the growing or harvesting of natural and/or plantation hardwood or softwood and located within the boundary of Map A.

88P

1.162

$790.00

Other

All other lands

00, 91, 95, and all other

1.644

$1,050.00

 

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