MPRA

Does the Municipal Property Rates Act require that both land and buildings be valued and rated?

Yes, the Act mandates that both land and buildings be valued together for the purposes of imposing a single Cent amount in the Rand on them. The practice of some municipalities of valuing and rating land only or valuing land and buildings separately (based on the old Provincial Ordinances) in order to impose different Cent amounts in the Rand on them will no longer be applicable in terms of the Act. This is important to ensure equitable treatment of property owners.