Local Government: Municipal Property Rates Amendment Act 29 of 2014

The Local Government: Municipal Property Rates Amendment Act 29 of 2014 aims:

• to amend the Local Government: Municipal Property Rates Act, 2004, so as:
  • to provide for the amendment and insertion of certain definitions;
  • to delete the provisions dealing with district management areas;
  • to provide that a rates policy must determine criteria for not only the increase but also for the decrease of rates; 
  • to delete the provisions of section 3(4) and to provide for a rates policy to give effect to the regulations promulgated in terms of section 19(1)(b);
  • to provide that by-laws giving effect to the rates policy must be adopted and published in terms of the Municipal Systems Act;
  • to provide for the determination of categories of property in respect of which rates may be levied and to provide for a municipality to apply to the Minister for authorisation to sub-categorise property categories where it can show good cause to do so;
  • to regulate the timeframe of publication of the resolutions levying rates and what must be contained in the promulgated resolution;
  • to provide for the Minister to make a decision in terms of section 16(2) with the concurrence of the Minister of Finance;
  • to provide for the exclusion from rates of certain categories of public service infrastructure as well as mining rights or mining permits, to provide that infrastructure above the surface in respect of mining property is rateable and the rates are payable by the holder of the mining right or mining permit;
  • to provide that the exclusion from rates in respect of land belonging to a land reform beneficiary is extended to the spouse and dependants;
  • to provide that an exclusion from rates in respect of the seashore lapses if any part thereof is alienated;
  • to provide that a municipality may levy different rates on vacant residential property;
  • to provide that a municipality may not recover rates in respect of a right of exclusive use registered against a sectional title unit from the body corporate;
  • to provide that a person liable for a rate must furnish the municipality with his or her postal address;
  • to provide that municipalities are not required to value properties fully excluded from rates;
  • to provide for the period of validity of a valuation roll to be four years in respect of a metropolitan municipality and five years in respect of local municipalities;
  • to provide for the MEC for local government to extend the period of validity of valuation rolls by two additional years where the provincial executive has intervened in terms of section 139 of the Constitution and by one financial year and two financial years for metropolitan and local municipalities respectively on request by a municipality in any exceptional circumstances;
  • to provide that a body corporate, share block company or managing association is required to provide information to a valuer;
  • to delete the requirement for the payment of interest in specific instances;
  • to delete the requirement for the establishment of a valuation appeal board in every district municipality;
  • to provide that a professional associated valuer may be appointed to the valuation appeal board if a professional valuer cannot be appointed;
  • to amend the quorum of an appeal board to include the valuer member of the valuation appeal board;
  • to amend the dates on which a supplementary valuation takes effect; to provide for the notification of owners of property affected by a supplementary valuation;
  • to limit condonation by the MEC for local government through the framework to municipalities only;
  • to provide for more effective monitoring and reporting by municipalities and provinces on critical areas of the implementation of the Act;
  • to extend the Minister’s regulatory powers; to provide for the phasing in of certain regulations;
  • to provide for the phasing in of the prohibition on the levying of rates on certain types of public service infrastructure;
  • to provide for transitional arrangements in respect of municipalities that have been affected by a redetermination of municipal boundaries;
  • to provide for transitional arrangements for the implementation of section 8; and
• to provide for matters connected therewith.

Commencement

1 July 2015 (Government Gazette 38259, 28 November 2014)