The Local Government: Municipal Property Act, 6 of 2004, provides municipalities with the power to levy a rate on properties in its area. The rate is calculated on the market value of a property. Consequently, all municipalities must compile a valuation roll which provides the value of each property in the area of the relevant municipality.
The valuation roll must be updated every four years, in respect of a metropolitan municipality, and every five years in respect of a local municipality. Property owners must take note that they only have a limited time period within which to object against the municipal valuation of their property.
A municipality must advertise the valuation roll within 21 days after receipt thereof from the municipal valuator. The valuation roll must, amongst others, be published in the Provincial Gazette, as well as on the municipality’s website. The notice in the Provincial Gazette will state the period within which objections may be lodged.
It is standard practise that the relevant form, which must be completed to note an objection, will be made available on the municipality’s website. Alternatively, you can request same directly from your municipality. The form should then be completed, which is straight forward, and lodged at the office of the relevant municipality.
The municipal manager must, within 14 days after the time period to lodge objections has expired, submit all objections to the municipal valuer. The municipal valuer will consider the objections and must notify every person on the outcome of the objection. Where the value of a property is, subsequent to the objection, adjusted by more than 10%, such a decision must be confirmed by the appeal board.
You may ask for the reasons of the decision taken by the municipal valuator, within 30 days after receiving the outcome of your objection. Such reasons must then be provided within 30 days.