Under the Local Government Act (1989), a primary objective of all Victorian Local Governments is to ensure the equitable imposition of rates and charges (Section 3C(f)).
Council needs to consider what rating options are available under the Local Government Act (1989) and how Council’s choices in applying these options contribute towards meeting an equitable rating strategy.
It is important to note at the outset that the focus of this strategy is very different to that which is discussed in the Long Term Financial Strategy and Annual Budget. In these documents the key concern is the quantum of rates required to be raised for Council to deliver the services and capital expenditure required. In th Rating Strategy, the focus instead is on how this quantum will be equitably distributed amongst Council’s ratepayers.
The Rating Strategy canvasses the limited range of rating options available to Council under the Local Government Act (1989) including the:
- the choice of which valuation base to be utilised (of the three available choices under the Act)
- the consideration of uniform rating versus the application of differential rates for various classes of property
- what is the most equitable level of differential rating across the property classes having regard for the principles of taxation
- consideration of the application of fixed service charges for the areas of waste collection and municipal administration
- the application of special rates and charges
- the application of other levies under the Planning Act.
Download Rating Strategy 2016-17 (PDF - 3.33MB)
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