Summary of Changes 2016-17
Status: Current
Legislation: Emergency Services Funding Act 1998
Date Issued: 1 July 2016
Information Circulars do not have the force of law.
The Government has established rates for the fixed property component of the Emergency Services Levy and in order to implement these rates, the necessary regulations under the Emergency Services Funding Act 1998 have been brought into force. This Information Circular outlines these rates, which are effective from 1 July 2016.
Levy rates for fixed property
The Prescribed Levy Rate for the 2016-17 financial year has changed from 0.1283 to 0.1266 cents for each dollar of value.
The Land Use Factors for 2016-17 will remain the same.
Details of all the formulae and factors for the 2016-17 financial year are provided below.
Levy Formula
FIXED CHARGE
Plus
VARIABLE CHARGE
(Capital Value x Area Factor x Land Use Factor x Prescribed Levy Rate)
Equals
GROSS LEVY
(The amount of Levy applicable before State Government remissions/concessions are applied)
Less
REMISSION
Remissions available for eligible pensioners and concession card holders for their principal place of residence only
Less
CONCESSION
Concession of up to $46 available for eligible pensioners and concession card holders for their principal place of residence only
Less
PAYMENTS
Plus
ARREARS
Equals
TOTAL PAYABLE
Levy Components
Fixed Charge
| Category | Fixed Charge ($) | Effective Fixed Charge ($) |
|---|---|---|
| All properties in Regional Area 3 | 50 | 0 |
| Special Community Use | 50 | 20 |
| All Other Land Use Categories and Areas | 50 | 50 |
Area Factor
| Emergency Services Area | Area Factor | Effective Area Factor |
|---|---|---|
| Regional Area 1 (R1) | 0.8 | 0.8 |
| Regional Area 2 (R2) | 0.5 | 0.5 |
| Regional Area 3 (R3) | 0.2 | 0.1 |
| Regional Area 4 (R4) | 1.0 | 1.0 |
Land Use Factor
| Land Use Category | Land Use Factor | Effective Land Use Factor |
|---|---|---|
| Commercial (CO) | 1.044 | 1.044 |
| Industrial (IN) | 1.815 | 1.815 |
| Other (OT) | 0.50 | 0.50 |
| Residential (RE) | 0.40 | 0.40 |
| Rural (RU) | 0.30 | 0.30 |
| Special Community Use (CU) | 0.50 | 0.10 |
| Vacant (VA) | 0.30 | 0.30 |
Levy Rate
cents per dollar of value
| Land Use Category | Prescribed Levy Rate All Areas |
|---|---|
| Commercial (CO) | 0.1266 |
| Industrial (IN) | 0.1266 |
| Other (OT) | 0.1266 |
| Residential (RE) | 0.1266* |
| Rural (RU) | 0.1266 |
| Special Community Use (CU) | 0.1266 |
| Vacant (VA) | 0.1266 |
* see Concession & Remissions for effective rate for eligible pensioners and concession card holders
Concessions & Remissions
The 2014-15 State Budget, from 1 July 2014:
- removed the general remissions on the fixed property ESL for most property owners but not for eligible pensioners and concession card holders; and
- amended the eligibility criteria for the $46 concession on the fixed property ESL provided to pensioners and concession card holders.
Eligible pensioners and concession card holders, may still be entitled to an effective Levy rate of 0.0260 cents per dollar of value, along with a concession up to $46, in respect of their principal place of residence.
Holding a State Senior Card, however, is no longer adequate to obtain any remissions or concessions from the fixed property ESL.
The regulations to give effect to these changes, Emergency Services Funding (Remissions - Land) Regulations 2014, were published in the Gazette on 26 June 2014 (page 3059).
Further information is available in Information Circular No. 69.
Other Remissions
Full remission of the fixed and variable charge applies to properties with a Capital Value of $1,000 or less in Regional Areas 2 and 3.
A full remission applies to levy accounts of $20 or less where property ownership is confined to Regional Area 3.
Application fee for a Certificate of ESL Payable
The issuing of a Certificate is subject to payment of a prescribed administration fee reviewed annually by the Government.
The ESL Certificate fee for 2016-17 is $15.20.
View this Information Circular as a pdf (PDF 269KB)