Rates and Taxes
Rates and Taxes
The Rates Policy guides the City in all aspects of levying rates on property owners. It also defines the different categories of property, as well as specifies the categories of property ownership that may qualify for rates rebates and exemptions under the MPRA.

Municipalities are expected to be self-funding and municipal revenue is raised from three main sources: electricity and water provision, and property rates.

This income is used to pay for a wide range of public services, from the maintenance of roads and traffic control, to providing public parks, libraries, clinics, recreation centres and other similar services for the public.

All property owners – both those who own freehold properties and Sectional Title holders – must pay rates.

They are a City tax based on the market value of properties, which are recorded in the General Valuation Roll. This is outlined in the City’s Rates Policy, which is based on the Municipal Property Rates Act (MPRA).

Each year, during its budget process, the City determines the rates tariffs for the new financial year. This is called the rate in the Rand. It makes no major loss or surplus out of rates income; the various rates in the Rand only cover the likely costs of providing public services.

Paying your rates

Property rates tariffs

Calculating your rates

Application for residential tariff

Application for Mixed Use Properties to be rated at residential tariff

Key people