REBATE AND REMISSIONS

Adjoining Assessments/Properties

Under Section 152(2)(c) the Local Government Act 1999 (Act), where two properties share a common boundary (also referred to as 'contiguous rateable land'), and they are owned by the same owner and occupied by the same occupier, the rates payable may be reduced with only one fixed charge imposed, rather than two.

If you think you may qualify for a reduction in certain rate charges, please contact the Senior Rates Officer (08) 8828 1200 (option 5) for assistance.

Single Farm Enterprises

Where Council is satisfied, upon application by a ratepayer, that multiple parcels of rateable land form a single farm enterprise, then only one fixed charge can be imposed in respect of those parcels of land.

Under Section 152(5)(b) of the Local Government Act 1999, a single farm enterprise exists where two or more pieces of rateable land:

• ̶   Are farmland and are farmed as a single enterprise and are occupied by the same person or persons; or
• ̶     All the pieces of land except one, are farmland farmed as a single enterprise, occupied by the same person or persons and the remaining piece shares a common boundary (also referred to as 'contiguous’) with at least one of the other pieces of land and is the principal place of residence of that person or one of those persons. (Note that only one dwelling can be included in the grouping).

Singlefarm enterprise applications must include the following information:

• ̶  Names of all the persons who own and occupy each parcel of land claimed to be the single farm enterprise;
• ̶  A description of the land use for all of the parcels of land and whether a dwelling is located on any of the parcels;
• ̶  If the parcels are occupied by a person other than the owner of the land, a copy of any leases of licences, or details of the rights to occupy any of the land parcels;
• ̶  Details of the persons who derive income or claim deductions for the purpose of income tax as a result of the farming activities conducted upon each of the parcels of land claimed to be the single farm enterprise.

Land will not satisfy the criteria for a single farm enterprise under the Act if:

• ̶  There are two or more parcels of land and on one of them is a house that is occupied by a person not connected with running the farm;
• ̶  Any of the parcels of land are occupied by different persons; and
• ̶  The persons who derive income or claim deductions for income tax purposes differ in respect of the land.

Further information is available in Council’s Rating Policy, available here.

To apply for a Single Farm Enterprise, please complete and submit a Single Farm Enterprise Application Form each year, prior to the 31^st March, for consideration.

Rate Rebates

The Local Government Act 1999 (Act) provides for mandatory and discretionary rebates on general rates (as explained in Council’s Rating Policy, available here) in specific circumstances:

• ̶  Mandatory Rebate: Sections 159-165 of the Act stipulates where partial/full rebates are a mandatory requirement for organisations, associations and institutions of health services, community services; religious purposes; public cemeteries and educational purposes.
• ̶  Discretionary Rebate: - Section 166 of the Act allows Council to consider discretionary rebates upon application each year.

To apply for a rates rebate, please complete and submit a Rate Rebate Application Form.

CONCESSIONS AND HARDSHIP

State Government Concession (Cost of Living Payment)

From July 2015, the State Government introduced a "Cost of Living Concession" payment for pensioner, low-income earners and retirees to replace the Council rate concession for homeowners.  This payment is paid directly to eligible residents and will not appear as a concession on rate notices. For more information or to check eligibility, contact the Concessions Hotline on 1800 307 758 or visit www.sa.gov.au.

Financial Hardship

Ratepayers experiencing financial difficulty (short term and long term) in paying their rates, are encouraged to contact Council’s Senior Rates Officer on (08) 8828 1200 (Option 5) for a confidential discussion about flexible payment or email rates@coppercoast.sa.gov.au.

Postponement of Rates - Seniors

Under Section 182 of the Local Government Act 1999 (Act), postponements can be granted where Council is satisfied that paying rates would cause hardship. Council will ask you to provide information, on a confidential basis, to assist in assessing any application for postponement.

Ratepayers who hold a State seniors card (or who are eligible to hold a State seniors card and have applied for one) are able to apply to Council to postpone paying rates on their principal place of residence. Postponed rates remain as a charge on the land and are not required to be repaid until the property is sold or disposed of. Contact Council’s Senior Rates Officer on (08) 8828 1200 (Option 5) for a confidential discussion or email rates@coppercoast.sa.gov.au for further information.

To apply for a postponement, please complete and submit an Application For Rates Hardship.

Further information is available in Council’s Financial Hardship (Rates) Policy.