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MUNICIPAL PROPERTY RATES REGULATIONS 2006

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Last checked: 9 October 2019

LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT

Act 6 of 2004.

MUNICIPAL PROPERTY RATES REGULATIONS, 2006
[Updated to 30 April 2009]

GoN R1036, G. 29304 (c.i.o 18 October 2006),
GoN R468, G. 32187 (c.i.o 30 April 2009).

Under section 83 of the Local Government: Municipal Property Rates Act, 2004 (Act 6 of 2004), I, Fholisani Sydney Mufamadi, hereby make the regulations in the Schedule.

F.S. MUFAMADI

MINISTER FOR PROVINCIAL AND LOCAL GOVERNMENT

SCHEDULE

ARRANGEMENT OF REGULATIONS

CHAPTER 1

INTERPRETATION

Definitions

CHAPTER 2

FORMAT OF THE VALUATION ROLL AND SUPPLEMENTARY VALUATION ROLL

Format of the valuation roll and supplementary valuation roll

CHAPTER 3
SUBMISSION OF THE VALUATION ROLL AND SUPPLEMENTARY VALUATION ROLL TO THE MUNICIPAL MANAGER

Period of submission of valuation roll or supplementary roll

CHAPTER 4
CONTENT AND FORMAT OF A PUBLIC NOTICE CALLING FOR INSPECTION OF A VALUATION ROLL AND SUPPLEMENTARY VALUATION ROLL AND LODGING OF OBJECTIONS

Public notice calling for inspection of a valuation roll or supplementary valuation roll and lodging of objections

CHAPTER 5
CONTENT AND FORMAT OF THE FORM FOR LODGING AN OBJECTION (S) REGARDING MATTERS PERTAINING TO A SPECIFIC PROPERTY IN RESPECT OF A VALUATION ROLL OR SUPPLEMENTARY VALUATION ROLL

Manner of lodging an objection

CHAPTER 6
CONTENT AND FORMAT OF THE FORM FOR LODGING AN APPEAL TO THE VALUATION APPEAL BOARD AGAINST THE DECISION OF A MUNICIPAL VALUER REGARDING MATTERS PERTAINING TO A SPECIFIC PROPERTY IN RESPECT OF A VALUATION ROLL OR SUPPLEMENTARY VALUATION ROLL

Manner of lodging an appeal

CHAPTER 7
NORMS AND STANDARDS FOR THE APPOINTMENT OF MEMBERS OF VALUATION APPEAL BOARDS AND COMMITTEE MEMBERS OF VALUATION APPEAL BOARDS

Norms and standards regarding the appointment of members of valuation appeal boards and their committees

CHAPTER 8
INTERNAL PROCEDURES OF THE VALUATION APPEAL BOARD TO DISPOSE OF APPEALS AND REVIEWS

Internal procedures of the valuation appeal board to dispose of appeals and reviews

CHAPTER 9
INTEREST TO BE CHARGED ON THE AMOUNT DUE FOR RATES PAYABLE BY OR TO BE REFUNDED TO THE RATEPAYER AS A RESULT OF ADJUSTMENTS OR ADDITIONS TO THE VALUATION ROLL OR SUPPLEMENTARY VALUATION ROLL

Interest rate to be applied

CHAPTER 10
THE DECLARATION BY MUNICIPAL VALUER OR ASSISTANT MUNICIPAL VALUER OR SPECIAL VALUER OR A MEMBER OF A VALUATION APPEAL BOARD OR ITS COMMITTEE BEFORE THE COMMISSIONER OF OATHS REGARDING PERFORMANCE OF OFFICE

Time frame for submission of the declaration

CHAPTER 11
CONTENT AND FORMAT OF THE IDENTITY CARD FOR ENTERING INTO PROPERTIES AND INSPECTION THEREOF

Identity Card

CHAPTER 12

FRAMEWORK FOR CONDONATION OF NON-COMPLIANCE WITH PROVISIONS OF THE ACT

Framework contemplated in section 80 of the Act.
Short title

[Arrangement of Regulations am by reg 1 of GoN R468 in G. 32187.]

ANNEXURES

Annexure 1
(Format for the valuation roll or supplementary valuation roll).

Annexure 2
(Format for the last page of the valuation roll or supplementary valuation roll).

Annexure 3
(Public notice for inspection of the valuation roll or supplementary valuation roll and lodging of objection).

Annexure 4
(Format for the lodging of an objection regarding matters pertaining to a specific property in respect of a valuation roll or supplementary valuation roll).

Annexure 5
(Format for lodging an appeal to the valuation appeal board against the decision of a municipal valuer regarding matters pertaining to a specific property in respect of a valuation roll or supplementary valuation roll).

Annexure 6
(Declaration by a municipal valuer or assistant valuer or a special valuer).

Annexure 7
(Declaration by a member of a valuation appeal board or its committee).

Annexure 8
(Identity card for a municipal valuer / assistant municipal valuer / data collector and other authorised person by municipalities to enter properties for a valuation related purposes).

Annexure 9
(Identity card for a member of an appeal board and other person authorised by an appeal board to enter properties for valuation related purposes).

CHAPTER 1

INTERPRETATION

Definitions

In these Regulations, a word or expression to which a meaning has been assigned in the Act, has that meaning, and unless the context indicates otherwise—

“Act” means the Local Government: Municipal Property Rates Act, 2004 (Act 6 of 2004);

“appellant” means any person who has lodged an objection in terms of section 54(1) of the Act;

“concerned parties” means the municipal valuer, the relevant municipality, the owner of the property if he or she is not the appellant, and any objector to a valuation roll regarding the property in question;

“mayor”—

(a) in relation to a municipality with an executive mayor means a councillor elected as an executive mayor in terms of section 55 of the Local Government: Municipal Structures Act, 1998 (Act 117 of 1998);

(b) in relation to a municipality with an executive committee means a councillor elected as a mayor of a municipality in terms of section 48 of the Local Government: Municipal Structures Act, 1998 (Act 117 of 1998);

“record” means the written decision of the valuation appeal board; and

“special valuer” means a person designated as a special valuer in terms of section 43(5) of the Act.

CHAPTER 2

THE FORMAT OF A VALUATION ROLL AND SUPPLEMENTARY VALUATION ROLL

Format of the valuation roll and supplementary valuation roll

(1) A municipal valuer must use the format contained in Annexure 1 in compiling the valuation roll or supplementary valuation roll.

(2) A sectional title scheme must appear at the end of a valuation roll or supplementary valuation roll in alphabetical order according to scheme name.

(3) The minimum information that must be at the last page of the valuation roll or supplementary valuation roll must be in the format as contained in Annexure 2.

CHAPTER 3
SUBMISSION OF A VALUATION ROLL AND SUPPLEMENTARY VALUATION ROLL TO THE MUNICIPAL MANAGER

Period of submission of valuation roll or supplementary valuation roll

(1) The period for the submission of the valuation roll as contemplated in section 34(d) of the Act is five months before the effective date of such a valuation roll.

(2) The period for the submission of the supplementary valuation roll as contemplated in section 78(2) is three months before the effective date of such supplementary valuation roll.

CHAPTER 4
THE CONTENT AND FORMAT OF A PUBLIC NOTICE CALLING FOR INSPECTION OF A VALUATION ROLL AND SUPPLEMENTARY VALUATION ROLL AND LODGING OF OBJECTIONS

A public notice calling for inspection of the valuation roll or supplementary valuation roll and lodging of objections

(1) A notice contemplated in section 49 read together with section 78(2) of the Act must include at least the following minimum information—

(a) name of a municipality;

(b) location where the valuation roll or supplementary valuation roll may be inspected;

(d) location where objection forms can be obtained from and submitted to after completion;

(e) full names of the municipal manager; and

(f) contact details for making enquiries.

(2) A notice contemplated in subregulation (1) must be in the format as contained in Annexure 3.

CHAPTER 5
THE CONTENT AND FORMAT OF THE FORM FOR LODGING AN OBJECTION(S) REGARDING MATTERS PERTAINING TO A SPECIFIC PROPERTY IN RESPECT OF A VALUATION ROLL OR SUPPLEMENTARY VALUATION ROLL

The manner of lodging an objection

(1) The manner of lodging an objection must be in the format as contained in Annexure 4.

CHAPTER 6
THE CONTENT AND FORMAT OF THE FORM FOR LODGING AN APPEAL TO THE VALUATION APPEAL BOARD AGAINST THE DECISION OF A MUNICIPAL VALUER REGARDING MATTERS PERTAINING TO A SPECIFIC PROPERTY IN RESPECT OF A VALUATION ROLL OR SUPPLEMENTARY VALUATION ROLL

The manner of lodging an appeal

(1) The manner of lodging an appeal to the valuation appeal board against the decision of a municipal valuer regarding matters pertaining to a specific property in the valuation roll or supplementary valuation roll of a municipality must be in accordance with the format as contained in Annexure 5.

(2) A municipal manager must assist the Appellant with the lodging of the appeal if the Appellant is unable to read or write.

CHAPTER 7
NORMS AND STANDARDS FOR THE APPOINTMENT OF MEMBERS OF VALUATION APPEAL BOARDS AND COMMITTEE MEMBERS OF VALUATION APPEAL BOARDS

Norms and standards for the appointment of members of valuation appeal boards and their committees

(1) An MEC for local government in a province must, before he or she appoints members of a valuation appeal board consult with the relevant mayors of those municipalities for the area or areas of jurisdiction in which the valuation board is to be established, on the proposed appointment of members of a valuation appeal board.

(2) The valuation appeal board, after obtaining authorisation from the MEC for local government in a province to establish a valuation appeal board committee, must consult with the relevant mayors of those municipalities in which the appeal boards have been established, on the proposed appointment of the members of the committee.

(3)

(a) Members of valuation appeal boards should as far as possible be appointed from within the jurisdiction of the municipalities which the valuation appeal board will serve and if this is not possible, from within the jurisdiction of neighbouring municipalities even if one municipality falls within the jurisdiction of another province.

(b) In appointing members of the valuation appeal board who do not reside within the jurisdiction of the municipality where the appeal board is established, due care should be given to distances members will travel to and from their homes to hear appeal cases.

(c) Prior appointing a member who does not reside within the jurisdiction of a municipality where the appeal board is established, an MEC must provide the mayor of the affected municipality or municipalities with a full written motivation. Each such mayor shall have 30 days within which to make any comment and the MEC shall take all such comments into account in making final appointments.

(4) Subregulations (3)(a), (b) and (c) similarly apply to the appointment of members of a committee of valuation appeal boards by valuation appeal boards as envisaged in section 71 of the Act. In this context the word ‘MEC must be replaced with the word ‘chairperson of a valuation appeal board’.

CHAPTER 8
INTERNAL PROCEDURES OF THE VALUATION APPEAL BOARD TO DISPOSE OF APPEALS AND REVIEWS

The internal procedures a valuation appeal board must follow to dispose of appeals and reviews are as follows—

(1) The chairperson of the valuation appeal board must convene a hearing within 60 days of receipt of an appeal.

(2) The chairperson of a valuation appeal board must at least 21 days prior the hearing of the matter inform all concerned parties, members of the appeal board including the Appellant in writing of the date and venue of such hearing of the appeal.

(3) The proceedings of the valuation appeal board meetings must be recorded and the records must be kept safe in terms of the applicable archive prescripts in the offices of the municipality whose valuation roll or supplementary valuation roll is under consideration by the valuation appeal board.

(4) The municipal manager is responsible for the safe keeping of the records referred to in subregulation (3).

(5) Each appellant and all concerned parties shall within 30 days from the last day of hearing of the appeal, be advised in writing of the valuation appeal board’s decision on the appeal, by the valuation appeal board.

(6) The chairperson of the valuation appeal board must give reasons for the decision taken by the valuation appeal board within 30 days of such request at no cost to the Appellant or any concerned party.

Interest rate to be applied

(1) The interest rate referred to in section 55(2)(b) of the Act is prime rate levied by the bank at which the primary account of the municipality in question is kept, plus 1%, as at the date of calculation by the municipal manager in terms of the Act.

(2) The municipal manager must use simple interest and must determine the monthly interest rate by dividing the prime rate plus 1% by 12 to get the monthly interest rate to be applied to the amount due for rates payable by or to be refunded to the ratepayer.

Timeframe for submission of the declaration and format of the declaration

(1) The declaration as envisaged in section 40 read together with section 43(5) of the Act by a municipal valuer or an assistant municipal valuer or special valuer must be in the format set out in Annexure 6.

(2) The declaration referred to in subregulation (1) must be lodged with the municipal manager within 30 days of designation, but before assumption of duty.

(3) The declaration by a member of a valuation appeal board must be lodged with the office of the MEC for local government within 30 days of appointment, but before assumption of duty.

(4) The declaration by a member of committee of a valuation appeal board must be lodged with the chairperson of the valuation appeal board within 30 days of appointment, but before assumption of duty.

(5) The declarations referred to in subregulation (3) and (4) must be in the format set out in Annexure 7.

(6) The declarations referred to in subregulations (1) and (5) must contain at least the following minimum information—

(a) full names of a municipal valuer or member of valuation appeal board or its Committee whichever is applicable;

(b) identity number of a municipal valuer or member of valuation appeal board or its Committee whichever is applicable;

(d) period of validity of authorisation;

(e) signature of municipal valuer or member of valuation appeal board or its Committee whichever is applicable and date;

(f) Commissioner of Oaths (full names); and

(g) signature of Commissioner of Oaths and date.

CHAPTER 11
CONTENT AND FORMAT OF THE IDENTITY CARD FOR ENTERING INTO PROPERTIES AND INSPECTION THEREOF

Identity card

(1) An identity card contemplated in section 41(2) of the Act must be in the format contained in Annexure 8.

(2) An identity card contemplated in section 72(3) of the Act must be in the format contained in Annexure 9.

CHAPTER 12
FRAMEWORK FOR CONDONATION OF NON-COMPLIANCE WITH PROVISIONS OF THE ACT

Framework contemplated in section 80

(1) An MEC for local government may, within the framework set out hereunder, condone the non-compliance with a provision of the Act requiring any act to be done within a specified period or permitting any act to be done only within a specified period, having regard to—

(a) the fair and effective administration of the Act;

(b) the merits of each case;

(c) the institutional, financial and other matters having a bearing on the capacity of the municipality to discharge its duties in relation to the implementation of the Act;

(d) whether the municipality is progressively making improvements on matters of compliance related to the meeting of timeframes in terms of the Act, including where applicable, the fulfilment of previously imposed conditions by the MEC;

(e) any other matter that is considered relevant and is not inconsistent with the provisions of the Act.

(2) An application for the condonation for the submission of a valuation roll after the period referred to in regulation 3(1), must be made where possible, as soon as the municipality becomes aware that it will fail to comply with the provisions of the period for the submission of a valuation roll. Such application must reach the MEC not later than 90 days before the date of implementation of the valuation roll, except applications for condonation for the submission of a valuation roll that is to be implemented on 1 July 2009.

(3) The condonation by an MEC for the late submission of a valuation roll to the Municipal Manager must not result in the provisions of section 32(1)(a) of the Act not being complied with.

(4) Any condonation by an MEC in terms of section 80 of the Act read with this regulation may not be construed as condonation or justification of any expenditure that may be considered as fruitless and wasteful expenditure incurred by a municipality in the course of performing its powers and functions in terms of this Act or any other legislation.

[Chapter 12 ins by reg 2 of GoN R468 in G. 32187.]

Short title

These Regulations are called the Municipal Property Rates Regulations, 2006.

[Reg 12 renumbered as reg 13 by reg 1 of GoN R468 in G. 32187.]

Annexure 1
(Format for the valuation roll or supplementary valuation roll).

Annexure 2
(Format for the last page of the valuation roll or supplementary valuation roll).

Annexure 3
(Public notice for inspection of the valuation roll or supplementary valuation roll and lodging of objection).

Annexure 4
(Format for the lodging of an objection regarding matters pertaining to a specific property in respect of a valuation roll or supplementary valuation roll).

Annexure 5
(Format for lodging an appeal to the valuation appeal board against the decision of a municipal valuer regarding matters pertaining to a specific property in respect of a valuation roll or supplementary valuation roll).

Annexure 6
(Declaration by a municipal valuer or assistant valuer or a special valuer).

Annexure 7
(Declaration by a member of a valuation appeal board or its committee).

Annexure 8
(Identity card for a municipal valuer / assistant municipal valuer / data collector and other authorised person by municipalities to enter properties for a valuation related purposes).

Annexure 9
(Identity card for a member of an appeal board and other person authorised by an appeal board to enter properties for valuation related purposes).

(Please note that a copy of the above Annexures will be provided upon request. Kindly refer to our website for our contact details.)