Councils may adopt one of three valuation methodologies to value the properties in its area. They are:

• Capital Value - the value of the land and all the improvements on the land.
• Site Value - the value of the land and any improvements which permanently affect the amenity of use of the land, such as drainage works, but excluding the value of buildings and other improvements.
• Annual Value - a valuation of the rental potential of the property.

The Council has decided to continue to use capital value as the basis for valuing land within the Council area. The Council considers that this method of valuing land provides the fairest method of distributing the rate burden across all ratepayers on the following basis:

• Rates constitute a system of taxation and the equity principle of taxation requires that ratepayers of similar wealth pay similar taxes and ratepayers of greater wealth pay more tax than ratepayers of lesser wealth;
• Property value is a relatively good indicator of wealth, and capital value, which closely approximates the market value of a property, provides the best indicator of overall property value

A Council may employ or engage a valuer to value the land in the area or it may use the valuations provided by the Valuer-General, or it may use a combination of both subject to certain restrictions. The Valuer-General is a statutory officer appointed by the Governor.

Council has adopted the valuations made by the Valuer-General and provided to the Council in May 2023. If a ratepayer is dissatisfied with the valuation made by the Valuer-General then the ratepayer may object to the Valuer-General in writing, within 60 days of receiving the notice of the valuation, explaining the basis for the objection, provided they have not:

• previously received a notice or notices under the Local Government Act 1999 referring to the valuation and informing them of a 60-day objection period, the objection period is 60 days after service of the first notice;
• made an objection to the valuation if the Valuer-General has already considered an objection by them to that valuation.

The Valuer-General may extend the 60 day objection period where it be shown there is reasonable cause to do so by a person entitled to make an objection to valuation.

A written objection to valuation must set out the full and detailed grounds for objection and further information and objection packs (including a reply paid envelope) are available on request by calling Land Services SA on 1300 653 346.

You can email, fax, post your written objection to the Office of the Valuer-General or electronically submit your objection using an online form.

Online: Complete the online form at http://www.valuergeneral.sa.gov.au

Email: Send your objection, including any attachments to OVGObjections@sa.gov.au

Post to: GPO Box 1354, Adelaide SA 5001

In Person: Land Services SA, Level 9/101 Grenfell Street, Adelaide

Rates are still due and payable by the Last Day for Payment regardless of whether an objection to Valuation has been lodged.

Please note that the Council has no role in this process.