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the dplg

Department:
Provincial and Local Government
REPUBLIC OF SOUTH AFRICA
MUNICIPAL PROPERTY
RATES ACT
STEP-BY-STEP GUIDE
ON VALUATION AND RATING
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Implementation of
valuation roll & rates policy
Council approves by-laws
to give effect to rates policy
Last day for inspection &
objections regarding
the valuation roll
Advertise draft by-laws
to give effect to rates policy
Draft budget tabled
in Council
Public notice for
inspection of valuation roll
Submission of certified
valuation roll
Commencement of
general valuation
Council approves
rates policy
Last day for comments
on draft rates policy
Advertise draft rates policy
for public comment
Tabling of the draft
rates policy to council
Development of the
draft rates policy
Finalise the appointment
of private valuers
Invite tenders for valuers
in private practice
2 July Year 2 determined as
date of general valuation
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TIME SCHEDULE FOR HANDLING THE
FIRST GENERAL VALUATION IN TERMS OF
THE MUNICIPAL PROPERTY RATES ACT
EXPLAINED IN DETAILS
6 April Year 1 Council determines 2 July year 2 as a date
of general valuation
Sec 31 of the Act
12 April Year 1 Invite tenders for private valuers
Sec 33(2) of the Act, if municipality has no
internal capacity
5 July Year 1 Finalisation of the appointment of private
valuers by the municipality
10 July Year 1 Development of the draft rates policy in
terms of the Act
Sec 3 of the Act
* It is recommended that 2 months be provided
for the development of the draft rates policy
process.
10 Sept Year 1 Tabling of the draft rates policy in the council
Date Action
3
In terms of the Municipal Property Rates Act, municipalities have a
maximum of 4 years from 2 July 2005, in which to come up with a
valuation roll. The Time Schedule below provides a 3-year period for a
municipality to commence and complete processes around valuation
and rating policy. Year 3 refers to the year in which the valuation roll in
terms of the Act is implemented. For example, if municipality x intends
to implement the valuation roll on 1 July 2008, then its Year 1,2 and 3,
will be 2006, 2007 and 2008 respectively. By 1 July 2009, all
municipalities must implement valuation rolls in terms of the Act.
20 Sept Year 1 Advertise the completed draft rates policy
which has been approved by the Council
for 60 days for public comment
Sec 4 of the Act.
* It is recommended that for a draft rates
policy done in terms of the Act, an allowance
of 60 days be provided for public comment
20 Nov Year 1 Last day for public comments on draft rates
policy
10 Jan Year 2 Council approves the rates policy taking
into account public comments
Sec 4(3) of the Act
20 Jan Year 2 Commencement of general valuation
If there are many newly rateable properties
more time may be required to complete
general valuation.
* For the purposes of this time schedule,
12 months has been used.
1 Feb Year 3 Submission of the certified valuation roll to
the municipal manager of a municipality by
the valuer of the municipality
Sec 49 of the Act
* Municipalities must ensure that property
categories reflected in the rates policy in
terms of section 3 of the Act and in the
valuation roll in terms of section 48(2) of the
Act are the same.
Date Action
4
21 Feb Year 3 Publishing of a public notice calling for
inspection of and lodging of objections to
the valuation roll
Sec 49 of the Act
* It is recommended that the inspection of the
property valuation roll and lodging of
objections be done simultaneously, and 60
days be provided for this process (From
21 Feb year 3 to 21 April year 3)
1 April Year 3 Draft budget is tabled at a council meeting
Sect 16 of Municipal Finance Management
Act, 2003 (Act No. 56 of 2003)
6 April Year 3 Advertise the draft by-laws approved by
Council for public comment to give effect to
the rates policy
21 April Year 3 Last day for inspection of and lodging of
objections to the valuation roll
20 May Year 3 Council adopts by-laws taking into account
public comment to give effect to the rates
policy
Sec 6 of the Act
1 Jul Year 3 Valuation roll and rates policy together with
the municipal budget takes effect
Sections 3 and 32 of the Act
Date Action
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Notes
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Notes
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Notes
Correspondence:
The Director-General
Attention: Communication Directorate
Tel: +27 12 334 0600
Fax: +27 12 334 0813
Website: www.dplg.gov.za
E-mail: mpra@dplg.gov.za
ISBN: 0-9585020-1-3
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