​Rates and Taxes

Paying your rates​

Paying your rates​

Rates are payable monthly. As a property owner, you should make sure that the City has your current postal address so that you receive your account on time. Even if you do not receive a statement, you are still liable to pay your rates.​

Metro Centre
Payments

We have arranged a variety of quick and easy options for you to pay your rates and municipal services accounts.

Pay points

Remember to take your statement with you when paying your account. It can take up to five working days for your payments to reflect on your statement when you pay via a third party. Please retain your payment slip or receipt as proof of payment.

Electronic payments

Electronic payments make paying your account easier, quicker and safer. Payments can be made at any of the following pay points:
Your nearest branch of any major bank;

All Standard Bank service centres; Frequently Asked Questions

Via internet, telephone and ATM banking;

Post Offices, EasyPay outlets (including Pick ’n Pay, Shoprite Checkers, Spar, Best Electric, Lifestyle Living, Score, Lewis); or

Through EFT (electronic financial transfer).

You can register on the City of Johannesburg eServices to get your statement via email.

Property Rates Tariffs​

Calculating your rates

Calculating your rates

Rates are payable monthly. As a property owner, you should make sure that the City has your current postal address so that you receive your account on time. Even if you do not receive a statement, you are still liable to pay your rates.​

Metro Centre
Payments

We have arranged a variety of quick and easy options for you to pay your rates and municipal services accounts.

​Calculate your rates:

Step one
Get your valuation from our e-Services website or view a copy of the General Valuation Roll at Metro Centre:

Valuation services
4th Floor​
A Block
Metropolitan Centre
158 Loveday Street
Braamfontein

Step two

Residential property

Once you have got your valuation, termed the market value, deduct R200 000 to arrive at the rateable value. Multiply the rate in the Rand (R0,006161) by the rateable value. This will give you your annual rates. Divide this amount by 12 to get your monthly rates.

The City will not levy a rate on the first value up to R200 000 on the market value as per the valuation roll of residential properties as follows:
On the first R15 000 on the bases set out in Section 17(1) of the MPRA and

On the balance of the market value up to R185 000 in respect of residential properties, provided that the Council may from time to time during its annual budget contemplated in Section 12(2) of the Act determine as threshold, the amount to be deducted from the market value of residential properties, as a result of which rates will only be determined on the balance of the market value of such properties after deduction of the threshold amount.

All other categories of property

Once you have got your valuation, multiply the rate in the Rand tariff for your type of property as per the property categories below. This will give you your annual rates. Divide this amount by 12 to get your monthly rates.

General conditions:

The first R200 000 of all residential property values is exempt from rating.

Sectional Title owners qualify for an automatic 20 percent rebate on top of this threshold.

Properties valued at less than R200 000 don’t have rates levied against them, but these properties pay a mandatory R5 a month (or R60 a year) levy for municipal public services.​

Applying for residential tariffs for property owners who are billed at a business rates tariff

Property rates are levied based on zoning as stipulated by the town planning department. Zoning, defined as land use rights, drives the category of property, which in turn specifies property rates tariff rating. For example, properties zoned residential are categorised as residential category and are therefore levied a residential property rates tariff. Properties zoned special, business, and undetermined are categorised as business and commercial and are therefore rated at a business property rates tariff, even if they are used for residential purposes.

The City’s rates policy stipulates that a ratable property will attract a rate which is based on the highest permitted use of the property unless otherwise stated. Properties zoned to permit a mix of commercial and residential usage should be rated according to the highest tariff applicable to the permitted use. Mixed Property zoned to permit a mix of commercial and residential usage is therefore rated in the business category, even if the property is used for residential purpose.

In terms of the Rates Policy, residential property owners, who are being billed at a business property rate tariff, can apply at the Customer Service Centre on a form prescribed by the Council to be charged at residential rates. Where the actual usage is primarily residential, the residential rates and property value reductions and rebates will apply to such property. The residential tariff will be applied from the date of application. ​
 

​Application for Mixed use properties to be rated at residential rating​

Mixed use prope​rty owners, who are being billed at a business property rate tariff, can now apply to the City’s Rates and Taxes department to be charged at residential rates.

 
Property rates are levied based on zoning as stipulated by town planning department. Zoning, defined as land use rights, drives the category of property, which in turn specifies property rates tariff rating. For example, properties zoned residential are categorised as residential category and are therefore levied a residential property rates tariff. In terms of the Policy, properties zoned special are categorised as business, commercial and industrial and hence rated at a business property rates tariff, even if they are used for residential purposes.
 
The City’s rates policy stipulates that properties zoned to permit a mix of commercial and residential usage be rated according to the highest tariff applicable to the permitted use. Mixed Property zoned to permit a mix of commercial and residential usage is therefore rated in the business category.
 
Where a property’s zoning allows more than one permitted use and where the actual use of the property is used dominancy (Fifty plus one percent) for residential purposes, the entire multipurpose property will be rated in accordance with the residential tariff.
 
The residential rating will apply on condition that the property owner submits a certificate issued by a professional architect certifying the fifty plus one percent residential dominant usage.
 

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