Local Government, Environmental Affairs and Development Planning
- What are the legal provisions according to which municipalities in the Western Cape must and may determine property values, (b)(i) what method does each municipality in the Western Cape use to do so and (ii) does this comply in every respect with the legal provisions and (c) when is the next property evaluation at each municipality in the Western Cape for the determination of property rates?
- All the Municipalities within the Western Cape Province, must comply with the provisions as stipulated in Section 229(2)(a) of the Constitution of the Republic of South Africa, 1996 and Regulations, as the latter provides for municipalities to impose rates on properties. The Local Government: Municipal Property Rates Act, no. 6 of 2004 (herein referred to the MPRA) is a National regulated legislation which allows municipalities to levy rates on property owners. Furthermore, Section 34 of the MPRA states that a valuer of a municipality must value all property in the municipality and prepare a Valuation Roll consisting of all property residing within the jurisdiction of a municipality.
b)(i) Municipalities in the Western Cape Province must appoint a Professional Valuer, registered in terms of the Property Valuers Profession Act, 2000
(Act 47 of 2000) to execute the market value of properties in a municipality in order to prepare a Valuation Roll. The appointed municipal valuer in a municipality must utilise generally recognised valuation practices, methods and standards when valuing property, as stipulated in terms of Section 45(1) of the MPRA, by ways of–
- Physical inspection of the property to be valued (is optional);
- Other techniques may be used such as aerial photography,
- Computer assisted mass appraisal systems/techniques; and
- Property banding.
All municipalities utilise the same methodologies as stipulated above, when determining the market values of properties residing within the respective municipalities.
b)(ii) Yes, all the Municipalities within the Western Cape Province comply with the provisions of the legislative framework.
- Cognisance, should be taken that a Valuation Roll remains valid for a financial year or for one or more financial years but not for more than (4) four financial years. The table below, reflects the different dates of implementation of the following General Valuation Rolls to be executed by the various municipalities in the Western Cape, to be carried out since 1 July 2017.
|
1 July 2017 |
1 July 2018 |
1 July 2019 |
1 July 2020 |
1 July 2021 |
|
Cape Agulhas |
Hessequa |
Langeberg |
Swartland |
Mosselbay |
|
Saldanha Bay |
Swellendam |
Matzikama |
|
Overstrand |
|
Oudtshoorn |
Theewaterskloof |
City of Cape Town |
|
Cederberg |
|
Beaufort-West |
George |
Kannaland |
|
Breedevalley |
|
Laingsburg |
Bergriver |
|
|
Drakenstein |
|
Bitou |
|
|
|
Stellenbosch |
|
Knysna |
|
|
|
Prince Albert |
|
|
|
|
|
Witzenberg |
