General Rate Categories

Notice: Non-Principal Place of Residence (NPPR)

From the 2026/27 financial year, Council has introduced a Non-Principal Place of Residence (NPPR) rating category for eligible properties that are not the owner's main home.

This may include properties such as long-term rentals, second residences, some vacant land, and some holiday homes. If your property has been categorised as NPPR and you believe this is incorrect, you can object against your property's rating category.

Learn more:

View the Non-Principal Place of Residence Factsheet and NPPR Frequently Asked Questions (FAQs)

 

Rate categories across the Southern Downs

Council has a differential general rating scheme that recognises the diverse demographics of the region. This approach recognises land used for the following purposes:

Residential Group	Residential Category Residential - Non-Principal Place of Residence Category Multi-Residential Category Retirement and Lifestyle Category
Rural	Agricultural Farming Category Horticultural Farming Category Cattle Feedlot Category Piggeries Category Poultry Farm/Hatchery Category Sugarloaf Private Forestry Category
Commercial and Industrial	Commercial and Industrial Category Noxious and Hazardous Industry Category Major Shopping Facility Category Workforce Accomodation Category Special Uses Category Other Category
Resources and Energy	Solar/Wind Farm Category Extractive Category Mining Lease Category

 

More information about each differential general rate and minimum general rate can be found in the Revenue Statement 2026-2027.

 

How to tell what category you are in

 

Appeal against your rate category

Ratepayers have the right to object against the differential rate category applied to their land. Council’s differential general rate is determined by using the unimproved value provided by the Department of Resources in conjunction with land use codes determined by the Council.

Please be aware, if you wish to move into a primary production category from a non-primary production category (e.g. change from a residential to an agriculture and farming category) you will need to contact the Department of Resources and apply for a concessional valuation for primary production purposes.

Click here to read more about objecting against rate category.

 

Other information you may be looking for

• All About Rates and Charges
  Everything you need to know about your rates and rate notice.
• Rates and Charges Explained
  Understand how Council calculates general rates and service charges.
  
• Notice of Objection Against Categorisation
  Find out how to object if you believe your property is in the wrong rating category.
  
• 2026 - 2027 Budget and Related Documents 
  View detailed information about Council's rating and charging framework.
  
• Land Valuations
  Learn how your property's valuation is determined.
  
• How to Pay Your Rate Notice
  View Council's payment options.
  
• Payment Agreements and Financial Hardship
  Find out what help may be available if you are having difficulty paying.
  
• Pensioner Rate Subsidy
  Check eligibility for the Queensland Government pensioner subsidy.
  
• Go Paperless - Receive Your Rate Notices by Email
  Sign up for paperless Rate Notices.

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