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    Home > Council > Rates > Valuations
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    Valuations

    Valuations — and how they affect rates

    The State Government changed the legislation relating to the valuation of properties. An amendment in 1998 to the 1960 Valuation of Land Act introduced two-yearly (biennial) valuations. Property valuations are currently based on a level of value as at 1 January 2012. Three valuations are made on a property:

    • Site value (SV) — the value of the land only, excluding any improvements;
    • Capital improved value (CIV) — the market value of the property at the date of valuation (ie what it would likely have sold for on that date); and
    • Net annual value (NAV) — the current value of a property’s net annual rent (i.e. gross annual rental less all outgoings (excluding Glen Eira City Council rates). In accordance with legislation, this must be at least  five per cent of the CIV for any property. For residential properties, it is fixed at five per cent of the CIV.

      Valuation process

      In line with State Government requirements for biennial property valuations, our contract valuers conduct inspections and analyse market sales, rental data and commercial leases every two years to develop levels of value for land, buildings and rentals. This information is then applied to individual properties, taking into account the different characteristics of each property throughout the City of Glen Eira. The current valuation is operative from 1 July 2012. The next valuation will become operative on 1 July 2014, based on the value of properties at 1 January 2014. Each revaluation reflects substantial shifts in property values throughout the City, on the basis of suburb and on the type of property, including residential, commercial and industrial. This change in individual property values can have an effect on an individual ratepayer’s rates.

      Objecting to a valuation

      Property owners who consider the valuation of their property to be wrongly calculated or that the values allocated to their property are not market values as at the current valuation date of 1 January 2012, should contact us and discuss this or any issues you are not clear about. Following this discussion, if property owners are still dissatisfied with  our  valuation levels, a written objection on the prescribed form, stating the basis on which they object and their evidence to support their claim, must be received by us within two (2) months of the date of the annual rate notice. If an objection results in an alteration to the valuation, an adjustment will be made at that time and a notification will be mailed. Please note: That the lodging of an objection does not remove the obligation to pay the rates levied against a property by the due date(s). Failure to do so will result in interest being charged. To discuss property valuation, contact us on 9524 3333.

      Supplementary valuations

      In certain circumstances, valuations will be conducted between general valuations. Known as supplementary valuations or "supps", these occur when building or planning changes have been made to the property. For example, the erection, demolition, extension or renovation of a dwelling or subdivision of land. Valuations will also be changed in the instance of mathematical errors. Supplementary valuations bring the value of the affected property into line with the general valuation of other properties in the City. Values are assessed at the same date of the general valuation in use. If a property has undergone a supplementary valuation, the owner will receive written notification of this and any adjustments to the SV, CIV and NAV that may have occurred on the property.

      How a supplementary valuation affect rates

      Rates payable are calculated at 1 July of a financial year using the rate in the dollar (3.2425 per cent) and the current valuation of a property. If the property had a CIV of $500,000, it would have a NAV of $25,000 (5 per cent of CIV). The annual rates calculated at the start of the year would be: 1 July NAV $25,000 x 3.2425 per cent  = $810.60 If the owner was to substantially renovate or redevelop the property and increase its market value to $800,000 (NAV of $40,000), we would reassess the rate charges from the date the renovation was completed, say 31 August. This new NAV would then be used to calculate rates, but only on the new valuation from 1 September. The new rates and charges would then contain two pro-rata components:

      1 July to 31 August, NAV $25,000 x 3.2425 per cent  (for 62 days of 365)
       $137.70
       1 September to 30 June, NAV $40,000 x 3.2425 per cent  (for 303 days of 365)
       $1076.65 
        Total   
       $1214.35 

      The annual rates have increased from $810.60 to $1,214.35 for the year. If the property was valued lower, for instance if the buildings were demolished, the value would be reduced to SV which would subsequently reduce the NAV and rate charges from the date of the supplementary valuation.

      Land tax

      The State Revenue Office (SRO) uses site valuations for the purpose of assessing land tax under the Land Tax Act 1958. The SV of land returned at the 2012 Council general valuation, which will appear on our rate notices for the 2012–13 and 2012–14 rating years will be used for land tax in 2013 and 2014.

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      Glen Eira City Council

      Corner Glen Eira and Hawthorn Roads
      Caulfield, Victoria

      PO Box 42 Caulfield South 3162

      Telephone 03 9524 3333
      TTY 03 9524 3496
      Facsimile 03 9523 0339

      Email mail@gleneira.vic.gov.au

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