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
* 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.
Welcome to RevenueSA’s educational video series. In this video we will look at how the emergency services levy is calculated and where to go for further information.
How is the emergency services levy on fixed property calculated?
The emergency services levy on real property is levied each financial year. It is determined based on ownership and usage of land as at 12:01 am on the 1st July. The owner at that time is liable for payment of the emergency services levy for that financial year.
If the property is sold after the 1st July, generally an adjustment will be made by your conveyancers and you may be required to pay a proportion of the levy at settlement.
The emergency services levy is calculated using the formula as shown on the screen. Let’s look at each of these components separately.
The fixed charge component is $50. The fixed charge does not apply to properties located in Regional Area 3. Properties with a land use factor of special community use, such as charitable organisations, hospitals, public halls and nursing homes have a fixed charge of $20.
The variable charge is calculated by using the following formula: capital value multiplied by prescribed area factor, prescribed land use factor and prescribed levy rate. Let’s briefly have a look at each of these components separately.
The capital value is determined by the Office of the Value General. The value is determined using industry recognised valuation processes that take into consideration the current improvements, sales and related market evidence and all other matters that may have an impact on the value of a property.
The area factor for emergency services levy purposes has been divided into four areas, referred to as Regional Area 1, 2, 3 and 4. Each area has a different factor applied to it which reflects the varying levels of emergency services provisions in that area.
The land use category is based on the land use attributed to the property by the Office of the Valuer General. There are seven land use categories for emergency services levy purposes, each of these have a prescribed land use factor. The emergency services levy land use categories are:
- vacant land;
- special community use; and
The final component for the variable charge is the levy rate. The prescribed rate is displayed on the screen.
The general remission is the amount that State Government contributes on behalf of eligible levy payers to the community emergency services fund. It is the difference between calculating the emergency services levy variable charge using the prescribed factor and levy rate and the effective factors and levy rate. Further information about the prescribed and effective factors and rates are included in the Guide to Emergency Services Levy which is available on RevenueSA’s website.
Owners who are pensioners, beneficiaries of certain Centrelink allowances and some Health Care Card holders may be eligible for a concession on their principal place of residence. If you are eligible for a concession you will also receive the benefit of an increased general remission on your notice. All applications and enquiries for concessions are handled by the Department for Human Services.
Further information regarding eligibility for a concession for the emergency services levy and an online application is available from the website shown on the screen.
Groups of properties that are part of a single farming enterprise for adjoining land, referred to as contiguous land, may be eligible for a reduction of the fixed component of the emergency services levy. The fixed charge will apply to only one of the properties constituting a single farming enterprise or a contiguous group.
That brings us to the end of this educational video. If you require any additional assistance, please contact us.
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:
* 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:
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:
* 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:
When contacting us please provide your ownership number or assessment number. You can find these numbers on your Emergency Services Levy notice.
|For general enquiries: firstname.lastname@example.org|
For enquiries regarding Single Farming Enterprises and Contiguous Land: PSAssessment@sa.gov.au
|phone||(08) 8226 3750, select option 1|
|fax||(08) 8207 2100|
|post||GPO Box 1647, Adelaide SA 5001|
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).