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The Department of Local Government, Industry Regulation (LGIRS) is preparing to receive differential rate and minimum payment applications for the 2026-27 financial year, with public notices of intention to impose differential rates and minimum payment commencing from 1 May 2026.

Local governments should consider their planned budget adoption date and provide LGIRS three weeks for the processing of an application from the date all required information is received.

Consideration should be given to allow sufficient time to prepare agenda documents.

To support submission of complete applications, local governments should ensure:

• All required information is included in the submission of application.
• All public notices have been advertised for 21 days not inclusive of the first day of publication, on the local government official website and in three other prescribed forms (all to be provided with application).
• Rates information tables are provided for the current year, and for 2026-27. A template is available on our website.
• Objects and reasons provide sufficient justification of the purpose of each proposed rate and minimum payment.
• The use of the rate in the dollar is presented consistently throughout public notice materials, council minutes, the application form and other supporting documents.
• Public notice based on current valuations received from the Valuer General.
• Copies are attached of each individually addressed letter sent to ratepayers (if applicable). These copies should include a copy of the Rating Policy: Differential Rates and Objects and Reasons.

A checklist to support complete applications is available on our website.

Applications can be lodged via the online portal.

Once an application has been lodged, LGIRS will provide an acknowledgement of receipt via email

Please contact us directly should you not receive an email within two working days of submitting your application.

For further information or support, please contact legislation@lgirs.wa.gov.au.