1.     What is rates

Rates are property Tax

 2.     Who pays rates

Rates are paid by all those who own property or plots in a town area, whether they are developed or undeveloped.

 3.     What are the uses on income from rates

·     Income from rates is used to supplement in the provision of the direct services, such as building of town roads, street lighting, Fire Brigade and others

·     Rates are not linked to providing any one specific service

 4.     Which plots are exempt from paying rates

·     Public Library or Public Museum

·     Churches, temples

·     Public cemetery

·     Orphanages and charitable institutions

If a plot is used partly for the above purpose and partly for some other use it will be rateable in part and non-rateable in the other part e.g. church

5.     How are rates calculated

  Rates calculation is done on rateable value of the property and different rates apply to residential, commercial, industrial and agricultural land, the following method is used to calculate the rates

Rate  x  Value

1000

6.     Who prepares the valuation roll and how often

Valuation is done by Directorate of Lands, which prepares valuation roll for each City and Town Council.  Valuation roll is prepared not less than once in every five years.

7.     Which plots appear in the Supplementary Valuation Roll

Supplementary or Interim Valuation Roll is prepared within the five years before to cater for plots developed before another valuation can be prepared.

It caters for:

·        Plots omitted from Valuation Roll through error

·        Plots which have materially improved due to construction or have depreciated due to demolition or construction

8.     When am I supposed to pay for rates

The financial year of the City/Town Council runs from April to March.  Rates are levied once for each financial year.