General Rates

Contributed by ACT Revenue Office and current to December 2021

General rates are applied annually to all parcels of land in the ACT (unless specifically exempted) under the Rates Act 2004. Rates are calculated as a marginal rate of the average unimproved value of the land over five years. There are three rating categories: residential, commercial and rural.

Unimproved values are determined each year by the Commissioner for ACT Revenue based on advice from qualified independent valuers. The unimproved value is what a block of land is worth without improvements such as buildings, landscaping, paths and fences.

Assessments are issued annually between July and September. Payments can be paid upfront or via quarterly instalments. Exemptions and concessions are available for certain groups including pensioners, people over 60, and people in financial hardship.

In addition to general rates, the ACT Revenue Office collects a number of levies which appear on the same assessment notice. These include the Fire and Emergency Services Levy (which helps to fund police, ambulance and fire services) and the Safer Families Levy (which helps to fund family violence services). The City Centre Marketing and Improvements Levy (CCMIL) is applied to all rateable ACT commercial properties in the City and some selected areas of Braddon. The CCMIL is used to fund events, promote activities, capital improvements and provide cleaning and security services to the City and Braddon Districts