BACKGROUND
LEGISLATIVE CONTEXT
DEFINITIONS
The cent-per-rand for all properties other than housing is therefore double the cent-per-rand for housing. Ratepayer” means a person or entity who is responsible, within the meaning of the MPRA, for the payment of property rates imposed by the City; Residential purposes' in relation to the use of the property means improved properties where people reside as their primary residence.
Supplementary Valuation" means updating the Valuation List when required under Section 78 of the MPRA. These parcels of land will be treated as part of the adjacent/adjacent developed property for assessment purposes if the unproductive vacant land is registered in the name of the same owner of the adjoining/adjacent built-up property Valuation List” means a valuation list prepared under section 30 of the MPRA or a supplementary valuation list prepared under section 78 of the MPRA.
GUIDING PRINCIPLES
Unproductive vacant land” This is land with no development potential and unlikely to attract more than nominal value. It includes properties that are lanes, steps, pieces of land, and small irregularly shaped pieces of land that cannot be developed. It can also sometimes include strips of land bordering rivers, as well as road reserves (excluding roads).
Vacant land” means a property without any improvements, buildings or structures, as determined by the municipal assessor. Properties used as cemeteries will not be treated as vacant land in the context of Paragraphs 5.12.10 and 6.4 of this Policy. This non-residential charge is imposed to provide relief in relation to the payment of charges as provided in the terms of this policy.
APPLICATION OF THE POLICY
- Residential Property
- State-owned Properties
- Diplomatic Immunities and Privileges Act 37 of 2001
- Public Service Infrastructure
- Land Restitution
- Agricultural Use
- Mixed-Use Properties
- Municipal Properties
- Senior Citizens Rate Rebate
- Disabled Persons Rate Rebate
- Nature Reserves, Special Nature Reserves and National Parks
- Religious Organisations
- NPOs / PBOs
- Health and welfare institutions
- Educational institutions registered as a NPO or PBO
- Charitable institutions
- Cemeteries and crematoria
- Cultural institutions
- Museums, libraries, art galleries and botanical gardens
- War veterans organisations
- Youth development organisations
- Animal protection
- MPRA Rate Ratio Regulations
Public service infrastructure (PSI) (as defined in the MPRA) cannot be valued at the first 30% of the specified market value within the meaning of section 17(1)(a) of the MPRA. Properties owned by land reform beneficiaries will not be assessed for the first ten years of ownership in terms of section 17(1)(g) of the MPRA and thereafter normal rates will be phased in over three financial years in terms of Section 21(1)(b) of the Act. Applications made when a new GV is implemented must be accepted by the Municipality by August 31 of the financial year when the VP will be implemented.
The owner must file an application with the city no later than the expiration dates listed above and certify in an affidavit that no zoning violations occur on the property. Registered homeowners who are senior citizens are eligible for special discounts based on the gross monthly household income of the individuals who normally reside in that property. At the sole discretion of the CFO, the criteria of an individual may be waived to allow ownership of a Close Corporation (CC) whose aggregate membership meets all other requirements of Section 5.8 of this Policy;.
If the gross monthly household income of a senior citizen changes significantly due to the death of a spouse/partner, the surviving spouse/partner can apply for an adjustment of the discount from the date of death. Registered owners of residential properties who are disabled are entitled to special discounts based on the gross monthly household income of the persons who normally reside in the property. The natural person criteria may be waived at the sole discretion of the CFO to allow real estate owned by a closed corporation (CC) where the total number of members meets all other requirements in paragraph 5.9 of this policy;.
Where a Disabled Person's gross monthly household income changes substantially as a result of the spouse/partner's death, the surviving spouse/partner can apply for the rebate to be adjusted from the date of death. The tariff discount will become effective on the date of the final signature on the declaration agreement. This rebate will be equal to the percentage of the land included in the conservation agreement to the total area of the property with a maximum rebate of 90%.
Owners must apply for the rebate when a new GV or SV, as the case may be, is implemented and the use of the properties must be confirmed after inspection by the City's Cemetery Coordinator, Directorate of Community Services. Properties declared in terms of the Cultural Institutions Act, 29 of 1969 or the Cultural Institutions Act, 66 of 1989, may qualify for the rebate. Any property that meets the PBO criteria as determined by the MPRA rate ratio regulations, but does not qualify for the 100% discount in terms of this policy, will be rated at 25% of the residential cents-in-the-rand.
PROVISIONS FOR OTHER REBATES INCLUDING NON-PBOS/NPOs AND PBOs/NPOs
- Social Housing Institutions
- Police Forums
- Heritage Sites and Heritage Areas, and Heritage Places protected under the Heritage Protection
- Cemeteries / Graveyards (Special Exemption)
- Sporting bodies
- Homeless Peoples Shelters
- Early Childhood Development (ECD)
- General Exemption
Properties registered in the name of a trustee or trustees of organizations defined in the Social Assistance Act, 66 of 1989 or the Military Veterans Act 18 of 2011 or similar organizations maintained for the welfare of war veterans and their families can qualify for the rebate. Properties owned by the City or leased by organizations such as the Scouts, Girl Guides, Voortrekkers or organizations that the Council considers similar may qualify for the rebate. Properties owned or leased by the City and used by institutions or organizations whose sole purpose is to protect birds, reptiles and other animals may qualify for the rebate.
Properties used exclusively by police forums, excluding any government property, may qualify for a discount. The merit of the application and the associated public benefits will be assessed on an annual application, as will the heritage status of the property, which will be confirmed by the Heritage Resources Section. In certain areas, on application, the City may grant up to 100% fee rebate for a specified period for properties declared as Heritage Sites under the National Heritage Resources Act, Act 25 of 1999 or properties that are resources heritage sites worthy of preservation and subject to Overlapping Heritage Protection Zoning under the municipal planning bylaw where the City is of the opinion that restoration of the property would have significant public benefits and where the owner and the City have entered into an agreement heritage with the Provincial Heritage Resources Authority regarding the restoration and administration of the property.
Property that is registered in the name of a private person/organization and is not actively used as a cemetery/cemetery for the sale of burial plots can be granted a 100% discount. Owners or such users who fail to apply for a rebate by 31 August will not be eligible for a rebate for that financial year. These rebates are intended to assist sports organizations with limited resources who are responsible for the payment of the rates and not those who have the ability to pay as determined from their audited accounts by the Chief Financial Officer or his/her nominee in accordance with section 5.12 .3.1 .
While these rebates do not apply to vacant land, regardless of destination or intended use, land used for sporting activities does not necessarily need improvement and may qualify for the rebate. These discounts and special rates are intended to assist organizations that would be liable for the payment of the fees and charges and who have limited resources and not those who are able to pay, as determined by their audited financial statements by the CFO or his/her/her nominee in terms of paragraph 5.12.3.1. These rebates are intended to assist organizations with limited resources who are liable to pay the rates and not those who are able to pay as determined on their audited financial statements by the CFO or his/her nominee in terms of section 5.12.
In order to avoid fruitless and wasteful expenditure, the City shall not levy any tax on any private road or any other property where the market value of the property is equal to or less than R50 000 or such other amount as the Council may from time to time determine .
GENERAL
SUPPLEMENTARY VALUATION (SV) EFFECTIVE DATE
REGULAR REVIEW PROCESSES
LIABILITY FOR AND PAYMENT OF RATES
IDENTIFICATION AND QUANTIFICATION OF COSTS AND BENEFITS
DUE DATES
CLEARANCE CERTIFICATES
Pursuant to section 118 of the System Act, subsection 3, an amount due for municipal service charges, fee supplements, property rates and other municipal rates, charges and fees is a collection of the property to which the amount is due, and enjoys priority over any lien registered on the property. All debts under Section 13.1 shall be deemed recoverable by the City notwithstanding a certificate of clearance issued pursuant to Section 118 (1)(b) and shall remain a charge on the Property which the City will collect by foreclosing on the Property. The parties to the Section 118 (1)(b) application will be notified of the remaining debt and failure to settle, the City will continue to foreclose on the property during execution.
The processing and collection of any amounts in terms of paragraph 13.1.1 shall be in accordance with the credit control and debt collection policy approved by the City, with particular reference to subsections and 12 (9) without limiting any other provision of said policy which may be used depending on the circumstances surrounding the property and the debt involved. All amounts due must be paid in full before a clearance certificate is issued in accordance with section 118 of the Systems Act. The City will not pay any interest to the Registered Vendor in respect of such payments deemed past due; and.
All payments will be credited to the registered vendor's municipal accounts and all refunds will be paid to the transferor or vendor. Unregistered improved property for which there is an approved Surveyor-General's General Plan or a council-owned subdivision scheme may appear separately in the list of values. Two or more adjacent properties in the same ownership, which, in the opinion of the municipal appraiser, form one economic whole, may be treated as one property in the appraisal sheet.
EFFECTS OF OBJECTIONS AND APPEALS ON LIABILITY FOR PAYMENT
INDIGENCE
INTEREST
ADJUSTMENT OF RATES PRIOR TO SV
Any assessment carried out pursuant to paragraph 17 shall be included in the next VV prepared by the City. The City of Cape Town will not split a municipal account as a result of multiple ownership and will hold the owners jointly and severally liable for payment.
HANGING AND HOLDING PROPERTIES
