MPRA Circulars

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Circular No.3 on the Regulations on the rate ratio between residential and non-residential properties Circular No.4 to clarify the meaning of Any Specified PBA ito of the Income Tax Act Circular No.5 Implication of the Redetermination of Municipal Boundaries Circular No. 6 Advising Municipalities to correct Non-Compliance with specific provisions of the Act Specimen Municipal […]

The law requires that the objector continue paying rates while his/her objections are being processed and finalised.

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On finalisation of the consideration of objections, if there is evidence that the market value reflected on the property valuation roll is wrong, the law requires the municipality to correct the situation, and where such correction results in rates refunds to the ratepayer, the municipality is obliged to refund the ratepayer. In a case where […]

Adopt rates policies

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Adopt by-laws to give effect to the adopted rates policies Gazette the property valuation rolls for public inspection outlining also the process of raising objections Outline to the public the appeal process regarding outcome of objections What must ratepayers do to effectively participate in the implementation of the Municipal Property Rates Act?  Chapter 4 of the […]

Does the Municipal Property Rates Act make provision for municipalities to grant exemptions, rebates and reductions?

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In terms of the Act municipalities may provide for exemptions, rebates, and reductions in their rates policies based on local conditions and circumstances. The cost of such locally determined exemptions, rebates, and reductions must be considered by the municipal council in relation to the benefit received by the local community from such relief measures. For […]

What is property rates revenue used for?

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Municipalities need a reliable source of revenue to provide basic services and perform their functions. Property rates are the most important source of general revenue for municipalities, especially in developed areas. Revenue from property rates is used to fund services that benefit the community as a whole as opposed to individual households. These include installing […]