Valuations & Objections

The Council may adopt one of three valuation methodologies to value the properties in its area. They are:

• Capital Value - the value of the land and all of the improvements on the land.
• Site Value - the value of the land and any improvements which permanently affect the amenity of use of the land, such as drainage works, but excluding the value of buildings and other improvements.
• Annual Value - a valuation of the rental potential of the property.

The Council continues to use site value as the basis for valuing land within the City of Port Lincoln area. The Council considers that this method of valuing land provides the fairest method of distributing the rate burden across all ratepayers on the following basis:

• The fairness principle of taxation which suggests that individuals should make similar contributions to the cost of providing local government services as they in turn receive similar benefits, in terms of those services provided;
• The efficiency principle, which generally assumes large swings in the value of property, are less likely under the site valuation method.

Objection to Valuations

The Council has adopted the valuations made by the Valuer-General as provided to the Council for 2018/2019. If a ratepayer is dissatisfied with the valuation made by the Valuer-General they may object to the valuation referred to in this notice by writing, served personally or by post to the Valuer-General within 60 days after the date of service of this notice.

BUT NOTE:

a) if the ratepayer has previously received a notice or notices under the Local Government Act 1999 referring to the valuation and informing them of a 60-day objection period, the objection period is 60 days after service of the first such notice;

b) they may not object to the valuation if the Valuer-General has already considered an objection by them to that valuation for the current financial year.

Objections to Land Use

The separate rate declared by the Council is based on various Land Use Categories. Should the ratepayer have any reason to believe that the Land Use Category applied to their account is incorrect, they may lodge a written objection with Council outlining the grounds upon which the objection is based. Objections must be submitted to Council within 60 days of receiving this notice.

The Council may, in its discretion, allow an extension of time for making an objection if a person entitled to make an objection shows that there is reasonable cause to do so. Rates are still due and payable by the due date even if an objection has been lodged.

The Valuer-General may extend the 60 day objection period where it be shown there is reasonable cause to do so by a person entitled to make an objection to a valuation.

A written objection to valuation must set out the full and detailed grounds for objection. Objections can also be submitted via an online form at www.sa.gov.au/landservices and enter “Objecting to a Valuation” in the search field.  Differential rates (and or charges) imposed by rates (and or charges) are still due and payable by the due date even if an objection has been lodged.

Objections are to be forwarded to:
State Valuation Office
GPO Box 1354, Adelaide 5001
101 Grenfell Street, Adelaide 5000
Phone - 1300 653 345
Email - LSGObjections@sa.gov.au
Fax - 08 8226 1428

A person who is dissatisfied with a decision of the Valuer-General on an objection will be able to seek a review of the valuation by the South Australian Civil and Administrative Tribunal (SACAT) under section 25C of the Land and Valuation Act.  A person who is dissatisfied with the decision of a land valuer on an application for review (including the Valuer-General) may also seek a review of the valuation by SACAT under section 25C.  For further details visit www.sacat.sa.gov.au.