Question NW302 to the Minister of Cooperative Governance and Traditional Affairs

Rebates

(a) The elderly:

(i) Criteria

• • Be the owner of a property categorized as residential

• • Occupy the property as his/her primary residence

• • Must apply for the rebate

• • Must be in receipt of gross monthly income (excluding medical contributions) not exceeding R10,500.00 from all sources including income of spouse

• • Must be at least 60 years of age on 1 July of the financial year concerned, and If the applicant turns 60 in that financial year the rebate will be granted on a pro rata basis from the date on which the applicant turns 60

(ii) Relief in each specified case

• • 100% rebate : Income R0 - R3000

• • 85% rebate : Income R3001 – R4500

• • 70% rebate : Income R4501 – R6000

• • 55% rebate : Income R6001 – R7500

• • 40% rebate : Income R7501 – R9000

• • 25% rebate : Income R9000 – R10500

(b) People with disability:

(i) Criteria

• • The first 4 bullets in (a) above applies

• • Disabled persons must be in receipt of a disability grant and submit proof e.g. letter from SASSA

(ii) Relief in each specified case

• • Same as in (a) above.

(c) Low income property owners:

(i) Criteria

• • The owner may not own any property in addition to the property in respect of which indigent support is provided

• • Property of indigent household may be inspected annually to determine validity of application or indigency

• • The property must be categorized as residential

(ii) Relief in each specified case

• 100% rebate if the value of the property does not exceed R120, 000.

(d) Other persons and/or organisations:

1. Newly developed commercial/industrial properties

(i) Criteria

• • The property must be categorized as commercial/industrial in the valuation roll

• • The property must be developed

• • The value of the development must be R50,000,000.00 or above (this requirement does not apply to East London Industrial Development zone property owners).

(ii) Relief in each specified case

• • Rebate is phased out over a period of 5 years

• Year 1 – 50%

• Year 2 – 40%

• Year 3 – 30%

• Year 4 – 20%

• Year 5 – 10%, thereafter, full rates will be payable

2. Differential rebate

(i) Criteria

• • Areas where some or all of the services are not offered by the municipality

(ii) Relief in each specified case

• • Water – 22.50% rebate

• • Electricity – 15.00% rebate

• • Sewerage – 15.00% rebate

• • Refuse – 7.50% rebate

• • Constructed roads – 15.00% rebate

3. Public Benefit Organisations (PBOs)

(i) Criteria

• Various properties owned by PBOs, for example, used exclusively as a home catering for persons with disabilities, a hospital, clinic, metal institution, frail care centre, orphanage, old age homes or any other benevolent institutions, provided that any profits from the use of such properties are used entirely for the benefit of the institution.

(ii) Relief in each case

• May qualify for 100% rebate on application.

Exemptions

The following properties are exempted from rating:

• Municipal owned properties non-rateable

• Religious or places of places of public worship and special property (e.g. museums, libraries)

• Rural communal land

Rebates

(a) The elderly:

(i) Criteria

• • Owner reached the age of 60 years or more

• • Own property concerned which must be

• • • residential

• • • farm property used for residential purposes

• • • smallholdings used for residential purposes

• • total monthly income from all sources including income of spouse of owner must not exceed an amount determined by the Council from time to time (see table below for amounts)

• • Once-off application for the duration of valuation roll

• • Not be in receipt of indigent assessment rate rebate

• • Must reside permanently on the concerned property

• • Property must consist of one dwelling only and no part thereof is sub-let

(ii) Relief in each specified case

• • Additional reduction of R150,000 of the market value of property

• • Additional rebate based on household income:

(b) People with disability:

1. Disability grantees and/or medically boarded persons

(i) Criteria

• • Same as (a) above.

(ii) Relief in each specified case

• • Additional reduction of R150,000 of the market value of property

• • Additional rebate based on household income:

(c) Low income property owners

Refer to reductions and exemptions below.

(d) Other persons and/or organisations:

1. Natural disasters

(i) Criteria

• • Property damaged by a natural disaster as defined in terms of the Disaster Management Act, 57 of 2002

• • Apply to the Council

(ii) Relief in each specified case

• • Council may fully or partially suspend the levying or rates

2. Sporting bodies

(i) Criteria

• • Apply to be granted a rebate

• • For purposes of amateur sport and any social activities which are connected to sport

• • Subject to existing agreements between club and Council

(ii) Relief in each specified case

• • 90% rebate

3. Public and private schools, universities and colleges

(i) Criteria

• • Public schools which are state funded

• • Private schools not funded in terms of South African Schools Act, 84 of 1996 and are registered as independent schools

• • Universities

• • Technical and other colleges

(ii) Relief in each specified case

• • Rebate on private (independent) primary and secondary schools is in accordance with percentage after net profit:

• • 20% rebate on private (independent) universities and colleges, registered as educational institutions not subsidized by state

• • 100% rebate on crèches registered as educational institutions

4. Vacant unimproved land

(i) Criteria

• • Dwelling units being constructed which will be used for residential purposes

• • Rebate granted for a maximum period of eighteen months from the date the approved building plan is supplied

• • Occupation certificate be supplied at the end of the eighteen months period

• • Failure to supply the occupational certificate will result in reversal of rebate already granted

(ii) Relief in each specified case

• • 75% rebate

Reductions

(a) The elderly, (b) people with disability, (c) low income property owners, (d) other persons and/or organisations

(i) Criteria

• • Residential property

(ii) Relief in each specified case

• • The first R150, 000 of the market value of property is deducted.

Exemptions

(c) Low income property owners:

1. Indigent households

(i) Criteria

• • Own residential property

• • Apply to access the relief provided the combined household income of all occupants/ residents and/or dependents residing on the property and are over the age of 18 years, is less than two (2) state monthly pension grants.

(ii) Relief in each specified case

• • Exempted if property does not exceed maximum value of R150 000.

2. Child headed households

(i) Criteria

• • Headed by child and registered in terms of Council’s approved indigent policy

• • Apply to access the relief provided the combined household income of all occupants/ residents and/or dependents residing on the property and are over the age of 18 years, is less than two (2) state monthly pension grants.

(ii) Relief in each specified case

• • Exempted if property does not exceed maximum value of R150 000.

(d) Other persons and/or organisations

1. Public benefit organisation / non-governmental organization and cultural organisations

(i) Criteria

• • May be exempted from paying rates if fall within:

• • • welfare and humanitarian institutions

• • • animal welfare

• • • cultural

• • Once-off application for the duration of valuation roll

(ii) Relief in each specified case

• • Exempted

Rebates

(a) The elderly:

(i) Criteria

• • Owner reached age of 60 years or more during financial year

• • Own residential property concerned or property owned solely by either spouse

• • The property being a primary residential

• • Value of property must not exceed R3 million

• • Apply for renewal of rebate annually

(ii) Relief in each specified case

• • A rebate not exceeding R3, 623 or such lesser amount

(b) People with disability:

1. Disability grantees or medically boarded persons

(i) Criteria

• • Owner physically or mentally disabled

• • Own residential property concerned or property owned solely by either spouse

• • Reside in the property concerned

• • Annually apply for a rebate

(ii) Relief in each specified case

• • A rebate not exceeding R3, 623 or such lesser amount

(c) Low income property owners:

1. Child headed households

(i) Criteria

• • Property headed by a minor (person under age of 21)

• • Property owned by terminally ill parent or a child or deceased estate of the parent

• • Value of property must not exceed a value determined by Council at its annual budget

• • Minors must reside permanently on the property

• • Apply for renewal of rebate annually

(ii) Relief in each specified case

• • A rebate not exceeding R3, 623 or such lesser amount

(d) other persons and/or organisations:

1. Life rights schemes and retirement villages/complexes

(i) Criteria

• • The scheme must be registered in terms of Housing Development Scheme for Retired Persons Act, 65 of 1988

• • The Scheme must be registered with and regulated by the South African Association of Homes for the Aged (SAHA)

• • Title deeds of the property must be appropriately endorsed

• • Apply for a rebate

(ii) Relief in each specified case

• • 25% rebate

2. Commercial accommodation

(i) Criteria

• • Owner of property must permanently reside on the property

• • Bed and breakfast, guesthouses, and back-packers lodges must have a valid registration certificate issued by the Municipality

• • Apply for a rebate annually

(ii) Relief in each specified case

• • 50% rebate for bed and breakfast

• • 25% rebate for guesthouses

• • Rebate not exceeding 50% for backpacker lodges, holiday accommodation and student accommodation with up to 40 beds available

• • Rebate not exceeding 25% for backpacker lodges, holiday accommodation and student accommodation with up to 80 beds available

• • 25% rebate for property let-out for purposes of holiday accommodation for reward

• • 25% rebate for property let-out for purposes of student accommodation (learners of higher education and above)

3. Schools not for gain

(i) Criteria

• • The schools not for gain on the business and commercial category

• • Use of land or buildings, or any part thereof shall not be for the private pecuniary benefit of any individual whether as a shareholder in a company or otherwise

• • Apply for a rebate

(ii) Relief in each specified case

• • 50% rebate

4. Natural and other disasters

(i) Criteria

• • Property damaged by a natural disaster as defined in terms of the Disaster Management Act, 57 of 2002

• • Property damaged by causes other than that defined by the Disaster Management Act, 57 of 2002 and such damage renders the property uninhabitable

• • Damage to property caused by arson is excluded

• • Apply for a rebate

(ii) Relief in each specified case

• • 75% temporary rebate for a period of six months or a portion thereof

• • Thereafter, a further 75% temporary rebate for a period not exceeding six months

5. Economic development

(i) Criteria

• • Developments as indicated in the Incentive Policy of Council

• • Rebates shall be for defined period

• • Developer shall be under contractual obligation to complete property within a defined period

• • Apply for a rebate

(ii) Relief in each specified case

• • Green field development and brown field development receive rebates:

Reductions

(a) the elderly, (b) people with disability, (c) low income property owners, (d) other persons and/or organisations

(i) Criteria

• • Residential property

(ii) Relief in each specified case

• • The first R120, 000 of the market value for property exceeding R185, 000

(d) other persons and/or organisations

1. Vacant land

(i) Criteria

• • Land outside the urban development phasing line which is vacant

(ii) Relief in each specified case

• • Reduction of R30, 000

Exemptions

(d) other persons and/or organisations

1. Residential property with a value of up to R185,000 is exempted.

2. Public benefit organisations

(i) Criteria

• • May be exempted from paying rates if fall within:

• • • welfare and humanitarian institutions

• • • health care institutions

• • • animal welfare

• • • Schools and organisations for the mentally and physically challenged

• • • cemeteries

• • • heritage sites

• • Use of land or buildings, or any part thereof shall not be for the private pecuniary benefit of any individual whether as a shareholder in a company or otherwise

• • Apply for exemption

(ii) Relief in each specified case

• • Exempted

3. sporting bodies

(i) Criteria

• • Apply for exemption, and aapplicants must produce a tax exemption certificate issued by the South African Revenue Services (SARS) as contemplated in Part 1 of the Ninth Schedule of the Income Tax Act, 1962 (Act 58 of 1962).

(ii) Relief in each specified case

• • Rated on value of building area only

• • The building area shall exclude change rooms and store rooms necessary for the sport.

Rebates

(a) The elderly:

(i) Criteria

• • Occupy the property as his/her primary residence

• • Must be at least 60 years of age

• • Must apply

• • Must be in receipt of gross monthly household income not exceeding R12,000.00

• • The applicant and/or spouse and/or life partner should not be the owner of more than one property nationally

(ii) Relief in each specified case

• • 100% rebate : Income R0 – R3500

• • 95% rebate : Income R3501 – R5000

• • 90% rebate : Income R5001 – R6000

• • 80% rebate : Income R6001 – R7000

• • 70% rebate : Income R7001 – R8000

• • 60% rebate : Income R8001 – R8500

• • 50% rebate : Income R8501 – R9000

• • 40% rebate : Income R9001 – R9500

• • 30% rebate : Income R9501 – R10000

• • 20% rebate : Income R10001 – R11000

• • 10% rebate : Income R11001 - R12000

(b) People with disability:

(i) Criteria

Same as (a) above.

(ii) Relief in each specified case

Same as (a) above.

(c) Low income property owners:

(i) Criteria

Same as (a) above.

(ii) Relief in each specified case

• May qualify for 100% rebate.

(d) Other persons and/or organisations:

1. Agricultural properties

(i) Criteria

• • Bona fide farming properties

• • Contribute to the local economy

• • Assists in meeting the service delivery and development obligations of the city

• • Contribution to the social and economic welfare of farm workers

• • Must apply for the rebate

(ii) Relief in each specified case

• • 80% rebate on the rate levied on residential properties

2. Nature reserves, special nature reserves and national parks

(i) Criteria

• May apply for the rebate

• • Private property contracted into the Table Mountain National Park in terms of the Protected Areas Act

• • Private property exhibiting sensitive ecological areas/features, identified by the City’s Environmental Management Resources Department

• • Owners of properties with formal in perpetuity conservation agreements of over 10 hectares

(ii) Relief in each specified case

• • May be granted a 100% rebate

3. Religious organisations

(i) Criteria

• Property used primarily as an office of a religious organization

• Property used as parking facilities, halls used for religious purposes

• Accommodation for missionaries, camping sites not operated for gain and cemeteries for that religious community

(ii) Relief in each specified case

• • May be granted a 100% rebate

4. Non-Profit Organisations (NPOs)/ Public Benefit Organisations (PBOs)

(i) Criteria

• Must have a constitution which does not preclude any resident of the City from being a member

• Must be open to the general public

• May apply for the rebate

• Be registered as NPOs under the Non-Profit Organisations Act or be PBO that qualify for tax exemption as contemplated by Part 1 of section 30 of the Ninth Schedule of the Income Tax Act

• Must be organisations with limited resources

• Health and welfare institutions

• Educational institutions

• National/Provincial/ Local Heritage Site /Historical Monuments

• Charitable institutions

• Cemeteries and crematoria

• Cultural institutions

• Museums, libraries, art galleries and botanical gardens

• War veterans organisations

• Youth development organisations

• Animal protection

• Sporting bodies

• Homeless people shelters

• Early childhood development

(ii) Relief in each specified case

• • May be granted a 100% rebate

Reductions

1. Criteria

• Residential properties

1. Relief in each specified case

• Maximum reduction of up to R200,000.00 granted to every individually-valued residential property

Exemptions

1. Criteria

• Any private road or any other property where the market value of the property is equal to or less than R50,000.00

Rebates

(a) The elderly:

(i) Criteria

• • Owner reached age of 60 years

• • Own and occupy property concerned

• • Value of property may not exceed R2, 000, 000

• • Apply to Council for the rebate

(ii) Relief in each specified case

• • 100% rebate if pensioner receives National Social Security Grant

• • 100% rebate if pensioner is age 70 years and above irrespective of income

• • 100% rebate if pensioner has gross monthly income below or equal to R7, 850

• • 50% rebate if pensioner has gross monthly income above R7, 850 but less than or equal to R13, 458

(b) People with disability:

1. Emanating from injury

(i) Criteria

• • Must have been injured on duty serving:

• • • South African National Defence Force

• • • South African Policy Service

• • • Emergency Services

• • • Johannesburg Metropolitan Police

• • Own and occupy property concerned

• • Value of property may not exceed R2, 000, 000

• • Apply to Council for the rebate

(ii) Relief in each specified case

• • 100% rebate if pensioner receives National Social Security Grant

• • 100% rebate if pensioner is age 70 years and above irrespective of income

• • 100% rebate if pensioner has gross monthly income below or equal to R7, 850 provided pensioner is at least 60 years of age

• • 50% rebate if pensioner has gross monthly income above R7, 850 but less than or equal to R13, 458 provided pensioner is at least 60 years of age

(c) Low income property owners:

1. Extended social package

(i) Criteria

• • Apply to municipality every six months

• • Own and occupy property concerned

• • Property value not exceeding R450, 000

(ii) Relief in each specified case

• • 70% rebate of current monthly rates when Johannesburg Poverty Index is greater than zero but not exceeding 34 points

• • 100% rebate of current monthly rates when Johannesburg Poverty Index is greater than 35 points

2. State’s Social Security Grant

(i) Criteria

• • Own and occupy residential property concerned

• • Owner is dependent on a State’s Social Security Grant in terms of Social Assistance Act, 59 of 1992

• • State’s Social Security Grant is their sole source of income

(ii) Relief in each specified case

• • 100% rebate

3. Child headed households

(i) Criteria

• • Property occupied by a household headed by a minor

• • Value of property may not exceed R2, 000, 000

• • Property owned by terminally ill parent or a child or deceased estate of the parent

• • Terminally ill parent or their child must apply annually for the rebate

(ii) Relief in each specified case

• • Rebate shall be maximum of 100% of the current monthly rates

(d) other persons and/or organisations:

1. Heritage properties

(i) Criteria

• • Declared heritage site in terms of section 27 of the National Heritage Resources Act, 25 of 1999

• • Designated as protected areas in terms of section 28 of the National Heritage Resources Act, 25 of 1999

• • Designated as heritage area in terms of section 31 of the National Heritage Resources Act, 25 of 1999

• • Apply to Council for approval of rebate annually

(ii) Relief in each specified case

• • Rebate shall be maximum of 20% of the current monthly rates

2. Residential sectional title

(i) Criteria

• • High density residential development including sectional title units

(ii) Relief in each specified case

• • 5% rebate of the currently monthly rates

3. Protection of animals

(i) Criteria

• • Property registered in the name of any institution or organization which has as its exclusive objective the protection of animals

• • Apply to Council for approval of rebate/exemption

(ii) Relief in each specified case

• • Rebate shall be maximum of 100% of the current monthly rates

4. Disaster areas

(i) Criteria

• • Property situated within an area affected by a disaster within the meaning of the Disaster Management Act, 57 of 2002

• • Apply to Council for approval of rebate

(ii) Relief in each specified case

• • Rebate shall be maximum of 100% of the current monthly rates

5. Vacant land

(i) Criteria

• • Land outside the urban development boundary which is vacant

• • Rebate only available if property could not be developed due to unavailability of bulk infrastructure and/or bulk services

• • Apply to Council for the rebate

(ii) Relief in each specified case

• • Rebate shall be maximum of 50% of the current monthly rates

6. Housing development schemes for retired persons

(i) Criteria

• • Properties owned by juristic persons that fall under the Housing Development Schemes for Retired Persons Act, 65 of 1988 as amended

• • Owner of property shall pass on the benefits of the rates rebate to the registered holder/s of the right to occupation in the Scheme

(ii) Relief in each specified case

• • Rebate shall be maximum of 50% of the current monthly rates

7. Registered social landlords

(i) Criteria

• • Properties owned by individuals or entities designated as Registered Social Landlords under the Registered landlord Policy of the City

(ii) Relief in each specified case

• • 40% rebate on the current monthly rates where property is zoned for commercial use and is rated accordingly

8. New building incentive

(i) Criteria

• • New building development that would take place within the identified Corridors of Freedom in line with the Growth and Development Strategy 2040

• • Development must be in line with the development requirements set out by the City

• • Proposed developments must follow all planning by-laws

(ii) Relief in each specified case

• • Property owner will pay a quarter of the rate as per the category of land for a period not exceeding two years during the construction

• • Property owner will pay half the rates on the first year of operation as per the category of land

9. Private sports club

(i) Criteria

• • Owned by private sports club

• • Used primarily for sporting purposes

(ii) Relief in each specified case

• • 40% rebate

10. Provision and/or promotion of youth development

(i) Criteria

• • Property registered in the name of any institution or organization which has as its exclusive objective the provision and/or promotion of youth development

(ii) Relief in each specified case

• • 100% rebate

Reductions

(a) The elderly, (b) people with disability, (c) low income property owners, (d) other persons and/or organisations

(i) Criteria

• • Residential property

• • Properties used for multiple purposes, provided one or more components of the property are used for residential purpose

(ii) Relief in each specified case

• • The first R200, 000 of the market value of the property.

Rebates

(a) The elderly:

(i) Criteria

• • The property must be registered in the name of the applicant

• • Must be at least 60 years of age

• • Must occupy the relevant property

• • In a case of a semi-detached house, of which a section is rented out, only rates paid for that section occupied by the owner is subject to rebates

• • If the owner due to medical reasons had to take early retirement the age requirement of 60 years will not apply

• • The property owner must apply

(ii) Relief in each specified case

• • The rebate on the first R250,000.00 of the rateable value for residential properties of qualifying senior citizens will only be applicable on properties with a value that does not exceed R2 ,000,000.00

(b) People with disability:

(i) Criteria

• • Same as (a) above.

• • Must be in receipt of a disability pension from the Department of Welfare and Population Development

(ii) Relief in each specified case

• • The rebate on the first R250,000.00 of the rateable value for residential properties of qualifying disabled persons will only be applicable on properties with a value that does not exceed R2 ,000,000.00

(c) Low income property owners:

(i) Criteria

• • Occupy the property as his/her primary residence and must be registered as indigents in terms of the adopted indigent policy of the municipality

• • The rebate will automatically apply and no further application is thus required

(ii) Relief in each specified case

• May qualify for 100% rebate

(d) Other persons and/or organisations:

1. Child headed families

(i) Criteria

• • The head of the child headed family must occupy the property as his/her normal residence

• • Must not be older than 18 years of age

• • Must still be a scholar or jobless

• • Must be in receipt of a total monthly income from all sources not exceeding an amount to be determined by the municipality

• • Must apply for the rebate

(ii) Relief in each specified case

• • May qualify for 100% rebate

Reductions

1. Disaster related matters

1. Criteria

• Partial or total destruction of a property

• Disasters as defined in the Disaster Management Act

• Owner must apply

1. Relief

• Maximum reduction of 80%

1. Residential properties

1. Criteria

• No requirement for lodging an application.

1. Relief in each specified case

• In addition to the mandated first R15,000.00 of the market value of residential properties, and additional R55,000.00 reduction is applicable to all residential properties

Exemptions

1. Public Benefit organisations (PBOs)

1. Criteria

• • Property owned by public benefit organisations and used for any specified public benefit activity listed in item 1(welfare and humanitarian), item 2 (health care) and item 4 (education and development) of part 1 of the Ninth Schedule to the Income Tax Act

• • Must apply

• • PBO must attach a SARS tax exemption certificate issued by the South African Revenue Services

1. Relief

• May be exempted

Rebates

(a) The elderly:

(i) Criteria

• • Be a natural person

• • Be the owner of the property

• • Occupy the property as his/her normal residence

• • Must be at least 60 years of age on 1 July of the financial year concerned, or if the owner turns 60 during the year the rebate will be granted on a pro rata basis from the date on which the applicant turned 60

• • Submit pension statements

• • Not be a receipt of an indigent subsidy

• • Ensure that his/her accounts are not in arrears before applying for a rebate

• • Be in receipt of a total gross annual income not exceeding R118,700

(ii) Relief in each specified case

• • Rebate is based on the total annual household income

• • 85% rebate : Income between two state pensions and R54,000

• • 70% rebate : Income between R54,001 and R66,900

• • 55% rebate : Income between R66,901 and R79,800

• • 40% rebate : Income between R79,801 and R92,800

• • 25% rebate : Income between R92,801 and R105,700

• • 10% rebate : income between R105,701 and R118,700

(b) People with disability:

(i) Criteria

• • Same as (a) above.

• • Must be in receipt of a disability grant/pension and submit proof and nature of disability, and submit SASSA statements with the application.

(ii) Relief in each specified case

• • Same as (a) above.

(c) Low income property owners

(i) Criteria

• • The household income of applicants, from all sources, shall not exceed the equivalent of two State welfare pensions

• • The applicant must be an account holder and must reside on the property in respect of which assistance is sought and must apply in person.

• • The applicant must not own more than one fixed property within the metro

(ii) Relief in each specified case

• A full credit for property rates.

(d) Other persons and/or organisations:

1. Sporting bodies (Professional)

(i) Criteria

• • Property must be owned/leased for sporting purposes

• • May be for gain and not-for -gain

• • Profits earned must be invested in the betterment of the organization and not be for private gain

• • Must apply for the rebate

(ii) Relief in each specified case

• • May qualify for 40% rebate

2. Social Housing

(i) Criteria

• Property registered in the name of an institution accredited in terms of the Social Housing Act 16 of 2008 which provides or intends to provide rental of cooperative housing options for households with a gross monthly household income less than the maximum housing subsidy

• Accounts of the applicant must be up to date or arrangements must be made to pay outstanding balances before any rebate will be granted

(ii) Relief in each specified case

• • May qualify to be rated at the same rate as public benefit organisations in terms of the Rate Ratios Regulations Between Residential and Non-Residential Properties.

Reductions

None, and for properties affected by disasters, such properties are re-valued to get the revised their market values for rating purposes.

Exemptions

1. Sporting bodies (Amateur)

1. Criteria

• • Property must be owned/leased for sporting purposes

• • May be for gain and not-for -gain

• • Profits earned must be invested in the betterment of the organization and not be for private gain

• • Must apply for the rebate

1. Relief in each specified case

• May be exempted

1. PBOs and Not For Gain institutions or organisations

1. Criteria

• • Must apply for the exemption

• • Properties used exclusively as hospitals, clinics, mental hospitals, orphanages, retirement villages, old age homes or any other benevolent institutions

• • Properties belonging to not-for-gain institutions (organisations) that perform charitable work

• • Land used exclusively for cemeteries and crematoriums

• • Properties owned by a declared institution in terms of the Cultural Institutions Act

• • Museums, libraries, art galleries and botanical gardens registered in the name of private persons and open to the public

• • Properties registered in the name of a trust/trusts and/or organisations as defined in the Social Aid Act

• • Properties owned/used by youth organisations for the promotion and development of the youth

• • Properties owned, or used by institutions or organisations the exclusive aim of which is to protect birds, reptiles, fish and animals not-for-gain

• • Properties registered in the name of and used primarily as a place of public worship by a religious community

1. Relief

• May be exempted

Rebates

(a) The elderly:

(i) Criteria

• • Owner reached age of 60 years or more during financial year

• • Own residential property concerned

• • Property concerned must be occupied only by the pensioner and his/her spouse, if any, and by dependents without income

(ii) Relief in each specified case

• • A further maximum/total rebate of 50% (on the remaining property rates, after the applicable residential rebates have been granted) if total gross income of the pensioner and/or spouse does not exceed an amount equal to twice the annual state pension (2 x R1,410 or 2 x R1,430 if older than 75) for a financial year

• • A further maximum/total rebate of 40% (on the remaining property rates, after the applicable residential rebates have been granted) if joint income of the pensioner and/or spouse does not exceed R130, 000 for a financial year

(b) People with disability:

1. Physically or mentally disabled

(i) Criteria

• • Owner physically or mentally disabled

• • Own residential property concerned

• • Property concerned must be occupied only by the pensioner and his/her spouse, if any, and by dependents without income

(ii) Relief in each specified case

• • A further maximum/total rebate of 50% subject to total gross annual social pension for a financial year, which amount may be reviewed during the City’s annual budget process

• • A further maximum/total rebate of 40% if joint income of the pensioner and/or spouse exceeds an amount equal to twice the annual state pension (2 x R1,410 or 2 x R1,430 if older than 75) for a financial year, but does not to exceed R130, 000 for a financial year

(c) Low income property owners:

1. Indigent households

(i) Criteria

• Gross monthly income of all members of the household does not exceed the joint amount of two state old age pensions excluding child support grant and foster care grant

• • Applicant as well as any other member of the household does not own other fixed property than one in which they reside

(ii) Relief in each specified case

• • 100% rebate

2. Owner temporarily without income: indigent criteria may be applied in terms of Indigent Policy of City of Tshwane

(i) Criteria

• • Same as indigent households above.

(ii) Relief in each specified case

• • 100% rebate

(d) Other persons and/or organisations:

1. Grants-in-aid

(i) Criteria

• • Registered in the name of an institution or organization in terms of Non-profit Organizations Act, 71 of 1997

• • Hospitals, clinics and institutions for mentally ill person which are not operated with intention to make profit

• • Cemeteries and crematoriums which are registered in the name of private persons and which are used exclusively for burials and cremations

• • Museum, art galleries, libraries and botanical gardens which are registered in the name of private persons and which are open to public, whether admission is charged or not

• • Rateable property registered in the name of a trustee or any organization which is being maintained for the welfare of war veterans as defined in section 1 of the Social Aid Act (House of Assembly), 37 of 1989

• • Sports grounds used for the purpose of amateur sport and any social activities which are connected with the sport

• • Rateable property registered in the name of the Boy Scouts, Girl Guides, Sea Scouts, Voortrekkers or any organization which is in the opinion of the municipality similar or, any rateable property let by a municipality to any such organization

• • Rateable property registered in the name of a declared institution as defined in section 1 of the Cultural Institutions Act, 29 of 1969, or the cultural Institutions Act (House of Assembly), 66 of 1989

• • Apply to Chief Financial Officer

(ii) Relief in each specified case

• • 100% rebate

2. Owners of land alienated by the municipality after January 2015

(i) Criteria

• • Owners of land alienated by the municipality

(ii) Relief in each specified case

• • Rebates in terms of the Development Investment Incentive Policy of the City

3. Owners of catalytic investment properties

(i) Criteria

• • Owners of catalytic investment properies

(ii) Relief in each specified case

• • Rebates in terms of the Development Investment Incentive Policy of the City

4. Independent school

(i) Criteria

• • Application does not meet the criteria for Public Benefit Organisation property as defined

• • Apply for the rebate

(ii) Relief in each specified case

• • 20% rebate

Reductions

(a) the elderly, (b) people with disability, (c) low income property owners, (d) other persons and/or organisations

(i) Criteria

• • Residential property

(ii) Relief in each specified case

• • First part of value of property up to R75, 000 of the market value

Exemptions

(d) Other persons and/or organisations

1. Public Service infrastructure

2. Places of public worship

3. Protected areas

4. State trust land