Categorising land for rating purposes

Each parcel of land within the local area is declared residential, business or farmland, and rates are charged according to these categories.

Your rates notice will inform you of the category in which your land falls. Should you need to have a land category reviewed for rating purposes, you can apply by completing and lodging the request to change category of land for rating purposes form(PDF, 67KB).

The ratepayer must notify us within 30 days when a land category changes from one category to another. If you disagree with the category (or the date it comes into effect) after the review you can appeal to the Land and Environment Court within 30 days.

A particular rating category doesn’t necessarily reflect the current zoning of the land.

Mixed development land

A mixed development property is charged at a combination of residential and business rates. These properties could be a corner shop, doctor’s surgery or solicitor’s office with a residence attached. The residence should have its own entrance, kitchen and bathroom (or facilities for cooking and bathing). Premises with a common entrance and shared facilities usually aren't considered mixed developments.

Residential and business rates are charged according to the proportion of land used for each purpose.

Generally, the dual charges provide some financial relief to the property owner.

Mixed developments are determined and approved by Land and Property Information NSW.

Postponed rates

A ratepayer can apply for a postponement of part of the rates on land which is used only as the site of a house if it is valued for another purpose (for example, business use or the construction of residential apartments).

Rates attributed to the increased value are postponed for 5 years and then 'written off', together with any accrued interest on those rates.

Applications for postponement are referred to Land and Property Information NSW, which calculates what portion of the land is affected.

The postponement ceases if the land use changes. If only part of the land use changes, a redetermination must be made.

If you think you may be eligible, call us on 02 9839 6000 to discuss the criteria and we will apply to Land and Property Information NSW on your behalf.

Land exempt from rates

Certain land, such as land belonging to churches, hospitals and schools, is exempt from rates charges.

Land owned and used by public charities may also be exempt.

Need more information?

For more information, please contact our customer service team on 02 9839 6000.