Does the Municipal Property Rates Act provide for any exclusions from rating?

Section 229(2) of the Constitution provides for national legislation to regulate municipalities’ power to levy property rates. In terms of the Act, certain exclusions from rating are made. These include:

  •  The first R 15 000 of the market value of residential property;
  •  Land reform beneficiaries’ property, for 10 years, provided that the property doesnot change hands;
  •  The first 30% of the market value of publicly controlled service infrastructure as defined in the Act;
  •  The right to prospect for minerals;
  •  Property registered in the name of and used primarily as a place of public worship by a religious community, including the associated official residence occupied by an office-bearer of that community who officiate at services at that place of worship;
  •  Parts of special nature reserves, national parks, nature reserves or botanical gardens within the meaning of the relevant legislation, except where commercial activities take place within them;
  •  Any island of which the State is the owner.