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 utility 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, leveling 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 Natural Resources and Mines. It must be lodged within 60 days of the issue date of the new valuation.

Averaging

Brisbane City 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 re-surveyed, 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 2017, there are 76 rating categories.

For more information, refer to the Resolution of Rates and Charges document (Word - 5.07Mb).

Category Description
1 Principal residential
2a Commercial - Group A
2b Commercial - Group B (refer to page 6 of the Resolution of Rates and Charges document)
2c Commercial - Group C (refer to page 6 of the Resolution of Rates and Charges document)
2d Commercial - Group D (refer to page 6 of the Resolution of Rates and Charges document)
2e Commercial - Group E (refer to page 6 of the Resolution of Rates and Charges document)
2f Commercial - Group F (refer to page 6 of the Resolution of Rates and Charges document)
2g Commercial - Group G (refer to page 6 of the Resolution of Rates and Charges document)
2h Commercial - Group H (refer to page 6 of the Resolution of Rates and Charges document)
2i Commercial - Group I (refer to page 7 of the Resolution of Rates and Charges document)
2j Commercial - Group J (refer to page 7 of the Resolution of Rates and Charges document)
2k Commercial - Group K (refer to page 7 of the Resolution of Rates and Charges document)
2l Commercial - Group L
3 Rural
4 Multi-residential
5a Central business district (CBD) - Group A
5b CBD - Group B (refer to page 8 of the Resolution of Rates and Charges document)
5c CBD - Group C (refer to page 8 of the Resolution of Rates and Charges document)
5d CBD - Group D (refer to page 8 of the Resolution of Rates and Charges document)
5e CBD - Group E (refer to page 8 of the Resolution of Rates and Charges document)
5f CBD - Group F (refer to page 9 of the Resolution of Rates and Charges document)
5g CBD - Group G (refer to page 9 of the Resolution of Rates and Charges document)
5h CBD - Group H (refer to page 9 of the Resolution of Rates and Charges document)
5i CBD - Group I (refer to page 9 of the Resolution of Rates and Charges document)
5j CBD - Group J (refer to page 9 of the Resolution of Rates and Charges document)
5k CBD - Group K (refer to page 9 of the Resolution of Rates and Charges document)
5l CBD - Group L (refer to page 9 of the Resolution of Rates and Charges document)
5m CBD - Group M (refer to page 10 of the Resolution of Rates and Charges document)
5n CBD - Group N (refer to page 10 of the Resolution of Rates and Charges document)
5o CBD - Group O (refer to page 10 of the Resolution of Rates and Charges document)
5p CBD - Group P (refer to page 10 of the Resolution of Rates and Charges document)
5q CBD - Group Q (refer to page 10 of the Resolution of Rates and Charges document)
5r CBD - Group R (refer to page 10 of the Resolution of Rates and Charges document)
5s CBD - Group S (refer to page 10 of the Resolution of Rates and Charges document)
5t CBD - Group T (refer to page 11 of the Resolution of Rates and Charges document)
5u CBD - Group U (refer to page 11 of the Resolution of Rates and Charges document)
5v CBD - Group V (refer to page 11 of the Resolution of Rates and Charges document)
5w CBD - Group W (refer to page 11 of the Resolution of Rates and Charges document)
6 Other - land not falling within category 1-5 and 7-22 (including 2a to 2l, 5a to 5w, 8a to 8k, 9a to 9d, 21a to 21d and 22a to 22e)
7 Mixed or secondary residential
8a Large regional shopping centre - Group A (refer to page 11 of the Resolution of Rates and Charges document)
8b Large regional shopping centre - Group B (refer to page 12 of the Resolution of Rates and Charges document)
8c Large regional shopping centre - Group C (refer to page 12 of the Resolution of Rates and Charges document)
8d Large regional shopping centre - Group D (refer to page 12 of the Resolution of Rates and Charges document)
8e Large regional shopping centre - Group E (refer to page 12 of the Resolution of Rates and Charges document)
8f Large regional shopping centre - Group F (refer to page 12 of the Resolution of Rates and Charges document)
8g Large regional shopping centre - Group G (refer to page 12 of the Resolution of Rates and Charges document)
8h Large regional shopping centre - Group H (refer to page 12 of the Resolution of Rates and Charges document)
8i Large regional shopping centre - Group I (refer to page 13 of the Resolution of Rates and Charges document)
8j Large regional shopping centre - Group J (refer to page 13 of the Resolution of Rates and Charges document)
8k Large regional shopping centre - Group K (refer to page 13 of the Resolution of Rates and Charges document)
9a Major regional shopping centre - Group A (refer to page 13 of the Resolution of Rates and Charges document)
9b Major regional shopping centre - Group B (refer to page 13 of the Resolution of Rates and Charges document)
9c Major regional shopping centre - Group C (refer to page 13 of the Resolution of Rates and Charges document)
9d Major regional shopping centre - Group D (refer to page 13 of the Resolution of Rates and Charges document)
10 Community Title Scheme (CTS): Residential - Owner Occupied
11a CTS: non-residential Group A
11b CTS: non-residential Group B
12 CTS: multi-residential
13 CTS: CBD
14 CTS: mixed residential
15 CTS: minor lot
16 CBD Frame
17 CTS-CBD Frame
18 Commercial/non-residential - special concession
19 CTS - commercial/non-residential - special concession
20 Commercial/non-residential - concessional
21a Drive-In Shopping Centre < 20,000 m2
21b Drive-In Shopping Centre 20,000 m2 to 25,000 m2
21c Drive-In Shopping Centre 25,001 m2 to 50,000 m2
21d Drive-In Shopping Centre > 50,000 m2
22a Retail Warehouse < 7,500 m2
22b Retail Warehouse 7,500 m2 to 20,000 m2
22c Retail Warehouse 20,001 m2 to 40,000 m2
22d Retail Warehouse 40,001 m2 to 90,000 m2
22e Retail Warehouse > 90,000 m2

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

Other charges

Water and sewerage charges will be shown 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  
  • 8 suburban centre improvement projects
  • 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 levy is payable by all properties that are charged general rates.

Waste utility 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.

Emergency Management, Fire and Rescue Levy

The Urban Fire Levy has been reformed to the Emergency Management, Fire and Rescue Levy, and was broadened to ensure a sustainable funding base for all emergency services. In addition, the levy now includes Emergency Management, recognising that all Queenslanders are at risk from a wide range of emergencies including floods, cyclones, storms as well as fire, road crash rescue and other types of technical rescues.

Local governments are required to collect the levy for the Queensland Fire and Emergency Services.

For more information, visit the Queensland Fire and Emergency Services website

Rural fire service levy

The Rural fire service levy is a Council levy. Brookfield Bush Fire Brigade, Pine Mountain Rural Fire Brigade and Moreton Island Rural Fire Brigade charge ratepayers for fire services.

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 information about:

  • averaging valuations
  • defining rating categories
  • general rates
  • special rate areas and levies
  • environmental management and compliance levy
  • waste management charges 

Find more information on how your rates are calculated, including an outline of specific rating categories, by downloading: 

01 July 2017