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

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 purposes of granting exemptions, rebates, and reductions in respect of owners of categories of properties, such categories must include the following:

    •  Indigent owners;
    •  Owners dependent on pensions or social grants for their livelihood;
    •  Owners temporarily without income;
    •  Owners of property situated within an area affected by –

(i) a disaster within the meaning of the Disaster Management Act (2002); or

(ii) any other serious adverse social or economic conditions;

  •  Owners of residential properties with a market value lower than an amountdetermined by the municipality; or
  •  Owners of agricultural properties who are bona fide farmers