The Act allows Councils to differentiate rates based on the use of the land, the locality of the land or on the use and locality of the land.
The Mount Barker District Council applies different rates on the basis of land use and locality. The Act allows Council the option to use a combination of factors (land use and locality) to apply different rates. Land use is recognised by other State taxing agencies and is easily identified and understood by our communities. It is therefore considered the most appropriate method for applying different rates by the majority of Councils.
Currently the general differential rates are on the basis of category of land use as determined by the Local Government (General) Regulations 2013, with the exception of properties with the category of residential land use in the Productive Rural Landscape Zone and the Rural Zone.
Definitions of the use of the land are prescribed by regulation and are categorised as follows for rating purposes:
