Rate Categories and Utility Groups
General Rate Categories
The land valuation used for general rates is provided by the Queensland Department of Natural Resources, Mines and Energy, as is the Land Use Code. Contact the Department on 13 QGOV (13 74 68) if you have a question on the 'land use definition' and/or the land valuation applied to a rateable assessment.
Differential General Rate Categories
Every rateable assessment is allocated a differential rate category, for the purpose of calculating the General Rate Levy. The definition is influenced by a number of factors such as the land use, location, size and valuation. Categories are printed in the 'Description Column' on the rate notice immediately under the General Rates.
There are 26 differential rate categories. All differential categories have a unique description, and are allocated a 'rate in the dollar' and a 'minimum general levy' once each year at Council's budget meeting.
General Rate Levies are calculated based on the (valuation x 'rate in the dollar') or the (minimum for the differential category), depending on which is the greatest. To see a full listing of the general rate categories, definitions and 'rate in the dollar' please refer to pages 1-15 of the Revenue Statement 2023-24.
Utility Rating Group Definitions
Every rateable assessment is allocated a Utility Rating Group for the purpose of calculating Service Levies, where applicable. Utility Rating Groups vary between residential and commercial in most circumstances, and are further based on location.
Utility Groups are printed on the top right hand side of the Rate Notice.
Council has 6 Utility Rating Groups, defined on page 5 of the Revenue Statement 2023-24.
Utility Charges apply for the following services:
- Waste Collection
- Landfill Management
Utility Policy and Charges
Policy and unit charges supporting Utility Levies are adopted once each year at Council's Original Budget Meeting. The utility charges are categorised in the Revenue Statement 2022-23 as follows:
- Utility Groups 31 - 32, Sewerage & Waste
- Utility Groups 31 - 39, Regional Water
- Utility Groups 34 - 39, Sewerage & Waste
To view or print the policy and unit charges, go to pages 5-15 of the Revenue Statement 2023-24.
Emergency Management Levy
Council is a collection agency only for the Emergency Management Levy, applicable on improved and vacant land. All levies collected by councils throughout Queensland are forwarded to the State Government. Premises are levied in accordance with the approved schedules, as issued annually by the Queensland Department of Community Safety.
Questions on the Emergency Management Levy
Telephone: 07 3635 3041
Queensland Fire and Emergency Services
GPO Box 1425
BRISBANE QLD 4001
Interest on Rate Arrears
Rates and Charges which are unpaid as at the due date will incur interest at 8.17%* for 2022-23, unless an interest free instalment arrangement has been applied for and approved, prior to the due date.
* Percentage rate adopted at Council's Statutory Budget Meeting held Wednesday 29 June 2022
The above interest rate has been calculated using the following methodology:
- Section 133 of the Local Government Regulation 2012 prescribes the way that the maximum interest rate on overdue rates and charges is calculated. The prescribed method is based on the calculation used for the interest charged on unpaid State taxes under the Tax Administration Act 2001 and Taxation Administration Regulation 2012 (the Reserve Bank ‘bank bill yield rate plus a margin of 8%’); and
- The adoption of the prescribed method is required to partially offset the time spent by Council’s Rates team in managing rates arrears. A lower interest rate would be a further burden on ratepayers who pay their rates by the due date, should Council choose to adopt interest rate based on the prescribed method.
Further information on Interest on Rate Arrears is available on the Queensland Government's Local Government website - Interest Rate on overdue rates and charges