A differential rate is simply the rate applied to the type of property you own – ie farm, general, commercial etc.
General Rate – Residential
Meaning that rateable land which is used solely for residential purposes.
Meaning that rateable land identified and defined as farmland and which is used solely for the purpose of farming as defined in section 2(1) of the Valuation of Land Act 1960 and is deemed to be a property for primary production purposes as accepted by the Australian Taxation Office.
“Farmland” means any rateable land-
a) That is not less than 2 hectares in area; and
b) That is
used primarily for grazing (including agistment), dairying, pig-farming, poultry-farming, fish-farming, tree-farming, bee-keeping, viticulture, horticulture, fruit-growing or the growing of crops of any kind or for any combination of those activities; and
c) That is used by a business
I. That has significant and substantial commercial purpose or
II. That seeks to make a profit on a continuous or repetitive basis
from its activities on the land; and
III. That is making a profit from its activities on the land, or that has a
reasonable prospect of making a profit from its activities on the
land if it continues to operate in the way that it is operating.
To be eligible for this rate, you will need to apply in writing to Council and provide sufficient detail to show that you meet the definition of farmland. Application forms are available from any of Council’s offices or download an Application for Farm Rate form here.
Commercial and Industrial Rate
Meaning that rateable land which is used solely for commercial purposes.
(Eg: shops, restaurants, service stations, hotels, motels, short term accommodation, offices, warehouses, factories, depots and similar commercial and industrial establishments).
Meaning that rateable land upon which sporting, recreational or cultural activities are conducted, including buildings which may be ancillary to such activities. (Eg: golf clubs, bowling clubs).
Mixed Use Rate
Meaning that rateable land which is not used solely for residential or commercial or farmland or industrial or recreational but is a combination of residential and at least one other category. (Eg: bed and breakfast establishments where the owner also lives on the property).
Trust for Nature Rate
Meaning that rateable land which has a Trust for Nature Covenant applying to the land.
Vacant Land Rate – Township
Meaning that rateable land which does not form part of a commercial or industrial or farming enterprise or recreational purpose or upon which a residence is erected. This land must fall within township boundaries.
Vacant Land Rate – Other
Meaning that rateable land which does not form part of a commercial or industrial or farming enterprise or recreational purpose or upon which a residence is erected. This applies to all vacant land that does not meet the definition of “township” above.