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Intro

Data collected by the Department of Local Government, Sport and Cultural Industries (DLGSC) for 2024 indicates that many local governments provide incomplete applications to impose differential rates. Below is the timeframe and some key information to assist local governments to submit a successful application.

January to March

Prepare and plan:

  • Draft Objects and Reasons
  • Budget review as per regulations
  • Budget deficiencies to be identified
  • Seek current Valuer General’s valuations to support proposed Rate in Dollar (RID).

April

  • Budget strategy
  • Ordinary Council Meeting (OCM)
  • Councillors’ resolution noted in OCM minutes

May

  • Local government must publish a notice of intention to impose differential general rates on or after 1 May — not before.
  • Allow 21 days for public submissions. OCM to consider and respond to all submissions.

June

  • Seek Ministerial approval.
  • Link to policies.
  • Submit application to DLGSC, including all attachments to legislation@dlgsc.wa.gov.au
  • Allow 21 days from receipt of all required information for decision.

July/August

  • DLGSC acknowledges receipt of application.
  • DLGSC commences processing pursuant to the legislation and policy.

Local government advised of Minister’s decision

Most common information missing from applications for the 2024 rating period

6 extra days on average, were added to the processing of incomplete applications. This could cause local governments to delay budget adoption and issuing of ratepayer notices.

How can local governments improve applications?

Public notice policy

  • Public notice should be advertised on the local government’s website and in at least 3 other places. 
  • All 4 forms of public notice should be provided to the Minister. 
  • Public notice must allow 21 days for public submission not including the date of advertisement. 
  • Advertisements should be based on current valuations from the Valuer General. 

Rates information table 

  • Provide rates information table for: 
    • the financial year for which the application is lodged 
    • the previous financial year. 
  • Ensure consistency of rate in the dollar (RID) and decimal points throughout supporting documentation. 
  • Rate information tables should include all rateable categories (unimproved value and gross rental value) and minimum payment. 
  • Council endorsed RID should be based on current valuations. 

Use of rate in the dollar (RID) 

  • Ensure to use the same RID consistently throughout your application, supporting documents and council minutes and resolutions. 
  • DLGSC has observed local governments noting their RID in different formats throughout the application e.g.: 
    • 00.3800 (cents) 
    • 38.0000 (rate in dollar) 

Attachments to letters to ratepayers

  • Ensure to provide a copy of each individually addressed letter to each ratepayer sent.
  • The copies should also include a copy of the policy and Objects and Reasons.
  • DLGSC need to verify that the ratepayer was provided with sufficient detail and provided with the opportunity to make a submission based on the information provided. 

Need help?

Contact us with any questions at legislation@dlgsc.wa.gov.au

Page reviewed 20 January 2025