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 & Differential 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 the 2026-27 Financial Year, the declared differential general rates are as follows:
1.30073 cents in the dollar in respect of all rateable land within the Employment (Bulk Handling) Zone;
0.29272 cents in the dollar in respect of all rateable land within the Residential Land Use;
0.29272 cents in the dollar in respect of all rateable land within the Commercial-Shop Land Use;
0.29272 cents in the dollar in respect of all rateable land within the Commercial-Office Land Use;
0.29272 cents in the dollar in respect of all rateable land within the Commercial-Other Land Use;
0.29272 cents in the dollar in respect of all rateable land within the Industry-Light Land Use;
0.29272 cents in the dollar in respect of all rateable land within the Industry-Other Land Use;
0.29272 cents in the dollar in respect of all rateable land within the Primary Production Land Use;
0.43909 cents in the dollar in respect of all rateable land within the Vacant Land Land Use;
0.29272 cents in the dollar in respect of all rateable land within the Other Land Use;
Fixed Charge
Council has adopted a fixed charge of $367.00 for the 2026-27 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 charge established under the Landscape South Australia Act 2019. It funds efforts to sustainably manage and protect natural resources such as water, soil, and biodiversity (including animal and plant control), ensuring these resources are maintained for current and future generations across the region.
Council is required to collect this levy on behalf of the Eyre Peninsula Landscape Board by charging an amount against each rateable property within the district. The total amount to be raised is determined annually by the State Government.
For the 2026–2027 financial year, Council’s total contribution to the Eyre Peninsula Landscape Board is $138,004.31.
The levy is applied as a fixed charge, varying by land use category:
Residential, Vacant and Other - $96.78
Commercial and Industrial - $145.17
Primary Production - $193.55
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 2027, 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 $540.24 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 2027, 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 $180.43 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:
1 Bin - $394.42 per annum
2 Bins - $788.85 per annum
3 Bins or greater- $1,185.37 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.
Application of Rates
Rates are applied in 4 quarters for each financial year. As per the Act. Each quarter will be due in September, December, March, and June of each financial year.
Applications can be made for 'Single Instalment' for each financial year, due prior to the due date of the September quarter. Copies of the form can be found here. Single Instalment notices will apply to all listed properties on the application form, and will have the full balance of the entire financial year due at the December quarter's due date. Please note that the application form is only applicable for the financial year listed on the form. To submit Single Instalment application forms, please email copes to dce@elliston.sa.gov.au, or via post to:
The District Council of Elliston
PO Box 46
Elliston SA 5670