The emergency services levy is calculated using various factors including land use and capital value.
What is capital value?
Capital value is the value of a parcel of land including structural improvements such as buildings, wells, dams and reservoirs, and planting of trees for commercial purposes.
Who determines the capital value used to calculate the emergency services levy?
The capital value of land is determined by the Office of the Valuer-General. The values are 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.
What if I disagree with the capital value of my property?
If you do not agree with the statutory valuation referred to in the Notice of Emergency Services Levy Assessment (capital value) you may lodge an objection with the Valuer-General.
What to do
If you do not agree with the statutory valuation referred to in the Notice of Emergency Services Levy Assessment (capital value) or Notice of Land Tax Assessment (site value), you may lodge an objection with the Valuer-General.
You must lodge an objection within 60 days of receiving the first rate notice from any rating authority for the financial year. An objection is a formal process and there are specific legislative requirements under the Valuation of Land Act 1971 for both you and the Valuer-General.
You must confirm what it is that you are objecting to - site value, capital value or both valuations. If you wish to object to both site and capital value or lodge an objection for multiple properties, you need to complete and lodge a separate form for each value and property.
Prior to lodging a formal objection, you can seek further information or clarification by contacting the Office of the Valuer-General via Land Services SA on the below contact number.
Your objections to the statutory valuation can be directed to the Office of the Valuer-General.
Please note: If you lodge an objection, you are still required to pay your land tax or emergency services levy by the due date. If your objection results in an amendment to the value, then a refund may be issued.
What are the land use categories for the emergency services levy?
The land use categories are as follows:
- Residential (RE)
- Commercial (CO)
- Industrial (IN)
- Rural (RU)*
- Vacant (VA)
- Special Community Use (CU)
- Other (OT)
* Rural land use means land used for primary production.
Who determines the land use category used to calculate the Emergency Services Levy?
The land use category is based on the land use code attributed to the property by the Office of the Valuer-General.
What if I disagree with the land use category of my property?
What to do
If you believe that the land use which has been attributed to your land on your Emergency Services Levy Notice is incorrect, you can lodge an objection in writing within 60 days after the date of service of the Notice.
Objections are to be directed to:
An applicant who is dissatisfied with the decision may appeal to the South Australian Civil and Administrative Tribunal (SACAT), pursuant to Section 9 of the Emergency Services Funding Act 1998.
Please note: If you lodge an objection, you are still required to pay your land tax or emergency services levy by the due date. If your objection results in an amendment to the land use, then a refund may be issued.
What land is included in the Special Community Use (CU) category?
The following land usage attributed to the property by the Office of the Valuer-General is included in the Special Community (CU) category:
- Institutional residential
- Orphan's accommodation
- Religious quarters & monasteries
- Old folk's homes
- Institutional residential accommodation NEC
- Social welfare
- Social services and welfare provision
- YMCA and YWCA facilities
- Charitable organisations
- Missions for aborigines
- Social welfare NEC
- Places of assembly
- Churches, Seminaries
- Public halls
- Girl Guides and Boy Scouts
- Youth centres
- Medical and health
- Private hospital
- Community hospital
- Mental hospital
- Nursing homes
- Convalescent and rest homes and health centres
- MBHA clinics
- Public conveniences
- Public utilities NEC
When contacting us please provide your ownership number or assessment number. You can find these numbers on your Emergency Services Levy notice.
|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).