How to object to municipal rates if I missed the objection window
If you’re reading this article, chances are you’ve missed the deadline to object to your municipal rates based on the general valuation roll.
In our post “Municipal Rates Objection steps” we detailed the process for objecting during the prescribed period and frankly said the steps for objection after the prescribed period are the same.
You might wonder, what is the purpose of creating this post? The reason is fundamental – it is to give you a strong sense of:
a) that you can object at any time you want, no matter what the official municipality’s site says on this matter, and
b) explain why you may and can legally object after the objection period has ended, bringing to light where you would start objecting in the post-objection period.
Supplementary valuation roll
So, where does it all begin? It all begins with the Municipal as mentioned above Property Rates Act 6 of 2004. Section 78 of the Act says the following:
(1) A municipality must, whenever necessary, cause a supplementary valuation to be made in respect of any rateable property-
(a) incorrectly omitted from the valuation roll;
( b ) included in the municipality after the last general valuation;
( c ) subdivided or consolidated after the last general valuation;
(d ) of which the market value has substantially increased or decreased for any reason after the last general valuation;
( e ) substantially incorrectly valued during the last general valuation; or
( f ) must be revalued for any other exceptional reason.
As you see, there are several reasons a property can be re-evaluated. Did you get the idea?
Every municipality must produce a supplementary valuation every year, and if you provide the municipality with a well-motivated explanation of why you think your property should be re-evaluated – in other words why the municipality should add your property to the supplementary valuation roll – it is almost guaranteed that your case will be considered as if you objected during the official period, and your property will be inspected more carefully.
Yes, it is missing, the main objection period means that for at least one year, you’ll have to pay taxes according to the GVR roll. However taking action during the post-objection period can still lead to a fair re-evaluation and potential adjustments in subsequent tax periods, ultimately ensuring fairness in your property taxation.
Where would you start?
- If you missed the prescribed dispute period for the GVR roll, you may request that your property be added to the Revaluation Register. Each municipality establishes its own rules on how to do this, so advise you to contact your municipality to obtain the information regarding this step.
- Once your property is added to the Register, it will be entered into the nearest SVR for reassessment, and you will receive written notification of the outcome.
- Depending on the results of the SVR, for example, if you do not agree with them, you can submit a dispute (objection). The objection for the SVR results can be submitted within a certain period, following the same procedure as with the GVR objection.
That’s it. Just keep in mind that the most important thing is to provide the municipality with a well-motivated objection. This is emphasized in all municipalities’ regulating documents. If the objection fails to meet this criterion, chances are high that it will be declined.
The best option for meeting this requirement is to accompany your motivation with a professional property valuation report. This is where our company can assist you with conducting a municipality rate check valuation.
Mirfin is a nationwide property valuation company operating in all municipalities. You can submit a free request for a quotation to learn about the price of our services tailored to your case.
