Method used to value land
The Council adopted to continue to use Capital Value as the basis for valuing land within the Council area. The Council considers that this method of valuing land provides the fairest method of distributing the rate burden across all ratepayers on the following basis:
- the equity principle of taxation requires that ratepayers of similar wealth pay similar taxes and ratepayers of greater wealth pay more tax than ratepayers of lesser wealth
- property value is a relatively good indicator of wealth and capital value, which closely approximates the market value of a property and provides the best indicator of overall property value
- the distribution of property values throughout the Council area is such that few residential ratepayers will pay significantly more than the average level of rates payable per property.
General Rates
The Council has adopted a rating method for the calculation of general rates for every property. This amount is calculated by a value set in the Council's annual budget submission each year as a rate/$ figure. For example, if the Council sets this amount for the financial year as 0.2929 cents to the dollar, then a property with a Capital Value set by the Valuer General will have a annual rating amount of $292.00 for the property, not including other levied amounts such as the fixed charge, or water supply charges.
Fixed Charge
Council has adopted a fixed charge of $xx for the 2025-26 financial year. The fixed charge is levied against the whole of the allotment (including land under a separate lease or license). Only one fixed charge is levied against two or more pieces of adjoining land, whether intercepted by a road or not, if they are owned by the same owner and occupied by the same occupier. The reasons for imposing a fixed charge is the Council considers it appropriate that all rateable properties make a contribution to the cost of creating and maintaining the physical infrastructure that supports each property.
EP Landscape Levy
The Eyre Peninsula Landscape Levy is a State Government initiative under the Landscape South Australia Act 2019 to provide funding to help take care of natural resources such as water, soil, animal and plant control sustainably developing and protecting natural resources for the benefit of communities and future generations living in the District. Council levies an amount against each rateable property to collect the amount determined by the State Government.
For 2025-2026, Council's annual contribution to the Eyre Peninsula Landscape Board is $128,405. The Eyre Peninsula Landscape Levy is applied on a fixed charge basis, but it does differ dependent on the land use of the property, as such:
Residential, Vacant and Other - $94.66
Commercial and Industrial - $141.99
Primary Production - $189.3
Service Charges
Community Waste Water Management Systems
Pursuant to Section 155 of the Local Government Act 1999, the Council adopt an annual service charge for the financial year ending 30 June 2026, in respect of the prescribed service of effluent waste disposal on all land to which the Council provides or make available the services within the Lock township. The Council will recover this cost through an annual service charge of $xx per property. Where the service is provided to non-rateable land, a service charge is levied against the land.
Port Kenny Water Supply
Pursuant to Section 155 of the Local Government Act 1999, the Council will adopt an annual service charge for the financial year ending 30 June 2026, in respect of the prescribed service of the provision of water to the Port Kenny township. The Council will recover this cost through an annual service charge of $xx per property. Where the service is provided to non-rateable land, a service charge is levied against the land.
Waste Management
Pursuant to and in accordance with Section 155 of the Local Government Act 1999, in respect of the 2025-2026 financial year, the Council impose an annual service charge based on the level of usage of the service and, on all land to which the Council provides or makes available the prescribed service of the collection, treatment or disposal of waste via Council's waste management services as follows:
0-0.3m3 of waste per week on average - $xx per annum
0.3-0.6m3 of waste per week on average - $xx per annum
0.6-0.9m3 of waste per week on average - $xx per annum
Provided on the basis that the sliding scale provided for in Regulation (13) of the Local Government (General) Regulations will be applied to reduce the service charge payable, as prescribed.
Single farm enterprises and adjoining allotments are only charged the annual service charge in respect of the assessment constituting the principal property.