General Valuation Roll: Do you want to appeal? Here’s how it works

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The release of the 2018 City of Johannesburg General Valuation Roll has caused some uproar from affected property owners who feel hard done by the new values attached to their properties.

If you disagree with the new value attached to your property you can object by following a certain procedure provided for in the law. The following text might be useful as a guide of how to lodge your objection. It’s adapted from the City of Johannesburg’s Frequently Asked Questions

What do I do if I disagree with my property valuation?​

The law makes provision for any person to object to an entry in a General Valuation roll, provided that such objection takes place in the prescribed manner and within the prescribed objection period. An objection will be considered by the Municipal Valuer and a Valuation Appeal Board, should a property owner wish to appeal.

What can’t I object against?​

Legislation allows you to object to any entry or omission from the General Valuation Roll but not the roll in total. A property owner can also not object to the rates that you are paying or are due to pay. The Valuation Services directorate does not determine rates but is responsible for the determination of property values, which are used as the City’s rates base by the Rates & Taxes directorate to calculate your rates.

Do I need a Lawyer to represent me at the Appeal Board?​

The Appeal Board is not a court of law, and you do not need to bring a lawyer, unless you wish to do so. You may also bring any other expert to assist you during your appeal hearing. However this will be for your own account.

The Valuation Appeal Board will consist of a Chairperson with legal qualifications and sufficient experience in the administration of justice. The remaining members will be made up of not fewer than two and not more than four other members with sufficient knowledge of, or experience in, the valuation of property. At least one must be a professional valuer registered in terms of the Property Valuers Profession Act 47 of 2000.

The Appeal Board is an independent Body appointed by the MEC Local Government.

How long will an objection take to be resolved?​

The number of objection received will have an effect on the process period. The Municipal Valuer will review the objections taking into consideration the information that was provided on the objection form.

The outcome of the Municipal Valuer decisions will be mailed to objectors in phases as per completion.

To what extent is the Municipal decision final?

Section 52(2) of the Municipal Property Rates Act states that if the Municipal Valuer changes the value of a property that was objected to by more than 10% upwards or downwards the Appeal Board must review the objection, confirm, amend or revoke the decision of the Municipal Valuer.

I have objected to the new value of my property. Must I continue to pay my rates even though I think I am paying too much?

The MPRA Section 50 (6) states:

“The lodging of an objection does not defer liability for payment of rates beyond the date determined for payment”.

​​Therefore the account must still be paid until the objection process has been finalised.

The MPRA Section 55 (2) states :

​”If an adjustment in the valuation of a property affects the amount due for rates payable on that property, the municipal manager must :

  1. calculate –
    1.  the amount actually paid on the property since the effective date; and
    2.  the amount payable in terms of the adjustment on the property since the effective date ; and
  2.  recover from, or repay to, the person liable for the payment of the rate the difference determined in terms of paragraph
  3.  plus interest at a prescribed rates.

What is a supplementary valuation?

The City is compelled by legislation to reflect all changes on properties in a Supplementary Valuation Roll. Supplementary valuations are performed during each financial year, according to the relevant legislation, to supplement the current general valuation roll with any new properties and/or changes to property values contained in the current general valuation roll.

info@probonomatters.co.za

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