The emergency services levy is calculated in accordance with the ownership of land as at 12.01am on 1 July each financial year. The owner at that time is liable for payment of the emergency services levy amount payable for that financial year.

If the property is sold after 1 July, any adjustment of the emergency services levy is a matter for resolution between the parties (normally adjusted by conveyancers at settlement).

Calculation of emergency services levy

Fixed Charge

(effective fixed charge)*

PLUS

Variable Charge

(Capital Value x Prescribed Area Factor x Prescribed Land Use Factor x Prescribed Levy Rate)*

EQUALS

Gross Emergency Services Levy

(the total amount contributed to the Community Emergency Services Fund)

LESS

General Remission

(the difference between the gross levy and the levy amount calculated using the 'effective' components)*

LESS ANY

LESS ANY

Concession

LESS ANY

Payments

PLUS ANY

Arrears

EQUALS

Emergency Services Levy Amount Payable

(the amount contributed to the Community Emergency Services Fund by the owner)

* Charges, factors and rates used to calculate the emergency services levy can be found on the emergency services levy Rates and Factors page.

The ESL Gross amount may be reduced by:

  • the general remission
  • any remission to certain other properties
  • any concession; and/or
  • any reduction of the Fixed Charge for Contiguous or Single Farming Enterprise land.

The emergency services levy is not subject to GST.

Use our emergency services levy calculator to estimate the emergency services levy for a property.

  • Represents a minimum fixed amount payable on each property or contiguous/single farming enterprise group. If applicable, the Notice of Emergency Services Levy Assessment reflects properties within a group classified as Contiguous Land (CL) or a Single Farming Enterprise (SF), or both (CL/SF).

  • Is the value of the property as determined by the Valuer-General.

    See our Land Use and Capital Value page for more information.

  • Reflects the division of the State into 4 emergency services areas. Each area has a different factor applicable reflecting varying levels of emergency service provision.

  • Regional Area 1 (R1):

    Land that is within the cities and towns of Berri, Goolwa, Kadina, Loxton, Millicent, Mount Barker, Mount Gambier, Murray Bridge, Naracoorte, Nuriootpa, Port Augusta, Port Lincoln, Port Pirie, Renmark, Tanunda, Victor Harbor and Whyalla.

    Regional Area 2 (R2):

    Land that is within the area of a council but is not part of Regional Area 1 or Regional Area 4.

    Regional Area 3 (R3):

    Land that is part of the State that is not within the area of a council.

    Regional Area 4 (R4):

    Land that is within all metropolitan council areas.

  • Reflects the classification of all land according to its use. The land use categories have different factors applicable depending on the land use.

    See our Land Use and Capital Value page for more information.

  • The general remission is the amount of the emergency services levy which the State Government contributes on behalf of levy payers.

    The general remission is the difference between calculating the emergency services levy using the prescribed components and the effective components. The prescribed and effective components used to calculate the emergency services levy can be found on the emergency services levy Rates and Factors page.

  • As well as the general remission the following other remissions may also apply to:

    • emergency service levy accounts of $20 or less (after any applicable remission/concession has been applied) where all of an owner’s property holdings are confined to Regional Area 3.
    • a property with a capital value of $1,000 or less in Regional Area 2 or Regional Area 3.

    A remission is available to:

    • properties which have been assigned, by the Valuer-General, a land use code of 1760, 1765 or 1766.
    • properties located within an eligible residential park.

    Remissions are applied automatically to your Notice of Emergency Services Levy Assessment.

  • Examples of how the emergency services levy is calculated

  • Bill and Sue own a residential property valued at $450,000 in Regional Area 4. They are not entitled to any concessions or reductions, their emergency services levy is calculated as follows:


    Fixed Charge

    $50.00

    PLUS Variable Charge
    ($450,000 x 1.0 x 0.4 x 0.001338)

    $240.80

    EQUALS Gross Emergency Services Levy

    $290.80

    LESS General Remission *

    $160.00

    EQUALS Emergency Services Levy Amount Payable

    $130.80


    * In this example the Government has contributed a total of $160 to the Community Emergency Services Fund, being the general remission. The general remission is calculated as follows:

    Variable Charge

    $240.80

    LESS Effective Charge
    ($450,000 x 1.0 x 0.4 x 0.000449)

    $80.80

    EQUALS General Remission

    $160.00

  • Bruce and Mavis own (and reside in) a residential property valued at $450,000 in Regional Area 4. As they are eligible for a concession, their emergency services levy is calculated as follows:


    Fixed Charge

    $50.00

    PLUS Variable Charge
    ($450,000 x 1.0 x 0.4 x 0.001338)

    $240.80

    EQUALS Gross Emergency Services Levy

    $290.80

    LESS General Remission *

    $194.75

    LESS Concession

    $46.00

    EQUALS Emergency Services Levy Amount Payable

    $50.05


    * In this example the Government has contributed a total of $240.75 to the Community Emergency Services Fund, being the general remission of $194.75 plus the concession of $46.00. The general remission is calculated as follows:

    Variable Charge

    $240.80

    LESS Effective Charge
    ($450,000 x 1.0 x 0.4 x 0.000256)

    $46.05

    EQUALS General Remission

    $194.75

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