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This page gives an overview about the emergency services levy.

Introduction

The emergency services levy is an annual levy applied to the land (fixed property) you own in South Australia. It is calculated based on the capital value , land use, location and ownership of the property as at 1 July each year and is payable for that financial year.

Annual notices of assessment are generally issued commencing in August.

How to find your capital value

Your property’s capital value is shown on:

• Your Notice of Emergency Services Levy Assessment
• Your council rates notice and your water and sewerage bill

You can also find your property's capital value through South Australian Land Information System (SAILIS), an online platform for land and property information maintained by Land Services SA.

Mobile property - Vehicle registration

RevenueSA administers the fixed property component of the levy only. The mobile component of the emergency services levy is included in your vehicle registration fees. You do not need to pay this separately to RevenueSA - it forms part of your registration notice.

For more information about the emergency services levy on mobile property, refer to the Department for Infrastructure and Transport.

Funding emergency services - a breakdown

The emergency services levy funds the provision of emergency services in South Australia and applies to all land (fixed property) and some mobile property. The money collected by the emergency services levy is placed into a dedicated fund (Community Emergency Services Fund) for the exclusive use of the emergency services including:

• Metropolitan Fire Service (MFS)
• Country Fire Service (CFS)
• State Emergency Service (SES)
• Volunteer Marine Rescue SA
• SA Fire and Emergency Services Commission (SAFECOM)

and the rescue components of:

• Surf Life Saving South Australia (SLSSA)
• South Australian Police Rescue
• The State Rescue Helicopter Service

For more information on how the emergency services levy is distributed, visit the South Australian Fire and Emergency Services Commission website.

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Updating your details

Keeping your contact details current helps ensure you receive important correspondence on time and avoid assessment errors or penalties.

You can also sign up for email billing for added convenience.

Find out more about updating your details.

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Paying your emergency services levy

Your Notice of Emergency Services Levy Assessment includes all payment options.

Payment can be made:

• via BPAY
• online using your Visa or Mastercard
• over the phone
• in person at Service SA or Australia Post
• by mail

Please note: If payment is made by the due date, there is no need to email confirmation to RevenueSA. Your payment will be automatically recorded against your ownership.

Help with paying your emergency services levy assessment

If you're having difficulty paying your emergency services levy assessment, including amounts from previous years, you can contact RevenueSA to request an extended instalment arrangement.

RevenueSA will work with you to set up a payment plan tailored to your financial situation. As long as you keep up with the agreed payments and payment schedule, no interest or penalty levy will apply.

If you're struggling to meet your payment plan, contact RevenueSA as soon as possible to avoid additional charges.

Find out more about your payment options.

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Understanding your Notice of Emergency Services Levy Assessment

Emergency services levy assessments are issued from August each year. You may receive separate assessments for land held in different ownership structures.

Your assessment includes:

• the owner names, contact information, ownership number  and assessment number 
• a summary of your emergency services levy liability, including any remissions or concessions, and payment options
• information about how to lodge an objection or appeal.

Request a copy of your notice of assessment

You can request a copy of your Notice of Emergency Services Levy Assessment for the current financial year or the previous financial year:

• Use the Lodge an Emergency Services Levy Query form.
• Under What is your query, select: I would like a copy of my Notice of Emergency Services Levy Assessment(s) and complete the form.
• You will need to provide your ownership number  and assessment number.

Find out more about understanding your emergency services levy assessment.

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Concessions, remissions and relief

There are a range of concessions, remissions, reductions, and relief that can help lower your emergency services levy.

Eligible South Australian residents may be able to receive a concession of up to $46 per year on the emergency services levy for their principal place of residence .

Adjoining (contiguous) land may qualify for a single fixed charge of the emergency services levy if the adjoining parcels are owned and occupied by the same person, have the same land use category , and are in the same emergency services levy area .

Primary production land may qualify for a single fixed charge of the emergency services levy if it is recognised as a single farming enterprise (SFE).

Find out more about emergency services levy concessions, remissions and relief.

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Calculating the emergency services levy

The RevenueSA emergency services levy calculator can help you work out the emergency services levy payable for your property.

Find out more about how the emergency services levy is calculated.

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Rates and factors

The following is used to determine the amount of emergency services levy assessed against each property:

• Capital value
• Levy area factor 
• Levy land use factor 
• Emergency services levy rate 

Find out more about emergency services levy rates and factors.

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Emergency services levy certificates and changes in ownership

The emergency serviced levy is assessed based on the ownership of land as at 1 July. If a property is sold after this date, the vendor remains liable for the full amount of emergency services levy assessed against that land for that financial year.

Although there is no legal requirement to split the emergency services levy between buyer and seller, it is common practice for conveyancers or solicitors to arrange a proportional adjustment at settlement.

You can request a Certificate of Emergency Services Levy Payable, which details the levy for the current financial year along with any unpaid liabilities from prior years.

Find out more about certificates of emergency services levy payable.

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Shack sites

Owners of privately leased shack sites can request for individual emergency services levy assessments to be issued to lessees instead of a single notice being issued to the titled owner.

Find out more about shack sites.

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Glossary

For explanations of any terms used, please visit our glossary page.

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Legislation

The emergency services levy in South Australia is administered under the following legislation:

• Emergency Services Funding Act 1998
• Emergency Services Funding (Remissions - Land) Regulations 2014

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Contact us

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