The emergency services levy is calculated using various factors including land use and capital value.

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.

Land Use

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 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
  • Hospital
  • Private hospital
  • Community hospital
  • Mental hospital
  • Sanatoria
  • Nursing homes
  • Convalescent and rest homes and health centres
  • MBHA clinics
  • Cemeteries
  • Public conveniences
  • Public utilities NEC

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