How rates are calculated
General rates are calculated for each property based on land valuations and rating categories. Other charges may also appear on your rate account, including levies and waste management charges.
Land valuations
Land valuation is based on site value. Site value is the market value of the land in its present state. It includes the value of any improvements made to the land including filling, clearing, levelling and drainage works. The site value does not include structural improvements such as houses, sheds and other buildings.
Objections
If you disagree with your new valuation and you have evidence that it is incorrect, you can lodge an objection with the Department of Environment and Resource Management. It must be lodged within 60 days of the issue date of the new valuation.
Averaging
Council averages your property's past three land valuations to determine the average rateable valuation. Your property's current valuation will be used to calculate rates if it's less than your average rateable valuation.
If your property was subdivided or resurveyed, you may not have three past land valuations. In this case, an averaging factor is applied to the current land valuation to calculate your rates.
Rating categories
There are different rate charges in a rate account. Council calculates a rate charge by multiplying your property's average rateable value by a dollar rate.
The dollar rate used to calculate charges depends on your property's rating category, which is based on its main land use. From 1 July 2011, there are 48 rating categories.
| Category | Description |
|---|---|
| 1 | Principal residential |
| 2a | Commercial - Group A |
| 2b | Commercial - Group B (refer Land Use Codes - Attachment E) |
| 2c | Commercial - Group C (refer Land Use Codes - Attachment E) |
| 2d | Commercial - Group D (refer Land Use Codes - Attachment E) |
| 3 | Rural |
| 4 | Multi-residential |
| 5a | Central business district (CBD) - Group A |
| 5b | CBD - Group B (refer Land Use Codes - Attachment B) |
| 5c | CBD - Group C (refer Land Use Codes - Attachment B) |
| 5d | CBD - Group D (refer Land Use Codes - Attachment B) |
| 5e | CBD - Group E (refer Land Use Codes - Attachment B) |
| 5f | CBD - Group F (refer Land Use Codes - Attachment B) |
| 5g | CBD - Group G (refer Land Use Codes - Attachment B) |
| 5h | CBD - Group H (refer Land Use Codes - Attachment B) |
| 5i | CBD - Group I (refer Land Use Codes - Attachment B) |
| 5j | CBD - Group J (refer Land Use Codes - Attachment B) |
| 5k | CBD - Group K (refer Land Use Codes - Attachment B) |
| 5l | CBD - Group L (refer Land Use Codes - Attachment B) |
| 5m | CBD - Group M (refer Land Use Codes - Attachment B) |
| 5n | CBD - Group N (refer Land Use Codes - Attachment B) |
| 5o | CBD - Group O (refer Land Use Codes - Attachment B) |
| 5p | CBD - Group P (refer Land Use Codes - Attachment B) |
| 5q | CBD - Group Q (refer Land Use Codes - Attachment B) |
| 5r | CBD - Group R (refer Land Use Codes - Attachment B) |
| 6 | Land not falling within category 1-5 and 7-15 (including 2a to 2d, 5a to 5r, 8a to 8k and 9a to 9d) |
| 7 | Mixed or secondary residential |
| 8a | Large regional shopping centre - Group A (refer Land Use Codes - Attachment C) |
| 8b | Large regional shopping centre - Group B (refer Land Use Codes - Attachment C) |
| 8c | Large regional shopping centre - Group C (refer Land Use Codes - Attachment C) |
| 8d | Large regional shopping centre - Group D (refer Land Use Codes - Attachment C) |
| 8e | Large regional shopping centre - Group E (refer Land Use Codes - Attachment C) |
| 8f | Large regional shopping centre - Group F (refer Land Use Codes - Attachment C) |
| 8g | Large regional shopping centre - Group G (refer Land Use Codes - Attachment C) |
| 8h | Large regional shopping centre - Group H (refer Land Use Codes - Attachment C) |
| 8i | Large regional shopping centre - Group I (refer Land Use Codes - Attachment C) |
| 8j | Large regional shopping centre - Group J (refer Land Use Codes - Attachment C) |
| 8k | Large regional shopping centre - Group K (refer Land Use Codes - Attachment C) |
| 9a | Major regional shopping centre - Group A (refer Land Use Codes - Attachment D) |
| 9b | Major regional shopping centre - Group B (refer Land Use Codes - Attachment D) |
| 9c | Major regional shopping centre - Group C (refer Land Use Codes - Attachment D) |
| 9d | Major regional shopping centre - Group D (refer Land Use Codes - Attachment D) |
| 10 | Community Title Scheme (CTS): principal residence |
| 11 | CTS: non-residential |
| 12 | CTS: multi-residential |
| 13 | CTS: CBD |
| 14 | CTS: mixed residential |
| 15 | CTS: minor lot |
The dollar rate for each rating category is set in the annual budget.
To object to your property's rating category, lodge your objection with Council within 30 days of the rates account issue.
Rating category objections should be sent to:
Brisbane City Council
GPO Box 1434
Brisbane Qld 4001
Rate charges
From January 2010, water and sewerage charges no longer appear on your rate account. These charges appear on a separate water and sewerage account issued by Queensland Urban Utilities.
General rates
General rates include services such as:
- roads, bridges, kerbing and channelling and parks and gardens
- immunisation
- libraries and community activities
- free trees
- pest eradication
The charge is calculated by multiplying the average rateable valuation by the budget's dollar rate. There is a different minimum annual charge for all properties (except land use 72).
Special rates
Brisbane's special rates areas include:
- two malls
- 13 suburban centre improvement projects
- one subtropical boulevard project
- one street improvement project
- one living village development levy
There are levies for both domestic and non-domestic use.
Eligible pensioners receive a full remission on their special rates. To apply:
Environmental management and compliance levy
This charge covers the protection of waterways from toxins, trash, sediment, effluent discharge and landfill gas control. The charge also includes remediation of landfills to meet Council's obligations under the Environmental Protection Act 1994.
Bushland preservation levy
This levy covers city bushland purchase and protection, including public access facilities. The set charge is reviewed annually and payable by all properties that are charged general rates.
Waste management charges
This charge covers rubbish collection and disposal costs for wheelie bins, footpath rubbish bins, kerbside collections and disposal facilities management.
The annual fee depends on the service provided.
The minimum charge is for one wheelie bin. You are charged for each additional service.
State government fire service levy
Local authorities collect the levy for Queensland Emergency Services. It is levied on all properties serviced by the Metropolitan Fire Services Board.
Rural fire service levy
The Brookfield Bush Fire Brigade and Pine Mountain Rural Fire Brigade charge ratepayers for fire services.
Download the Queensland Government Fire and Rescue Service Regulation 2001 and refer to rural fire charges.
More information
The Council budget Resolution of Rates and Charges document has more information on how rates are calculated. Search in the document to find a topic below:
- averaging valuations
- defining rating categories
- general rates
- special rate areas and levies
- environmental management and compliance levy
- waste management charges
