Local Government
Local Government Rating System

Local Government Rating System

Status
Review completed
Start Date
Dec 2015
End Date
Dec 2016
What

The NSW Government asked IPART to review the local government rating system in NSW.  The purpose of the review was to develop recommendations to improve the equity and efficiency of the rating system, in order to enhance councils’ ability to implement sustainable fiscal policies over the long term.  The review considered:

  • The valuation method used to calculate rates
  • Rating categories
  • The way in which councils’ total income increases as population increases
  • The distribution of rates across different ratepayers, and
  • The eligibility and design of exemptions and concessions. 

Our recommendations are not designed to increase the average rates paid by current ratepayers, but to allow councils to collect revenue more equitably and efficiently from ratepayers. 

In conducting this review, we consulted stakeholders, analysed the current rating system and assessed its performance against the key taxation principles of efficiency, equity, simplicity, sustainability and competitive neutrality.

We delivered our final report to the Minister for Local Government in December 2016. The final report has been released on 21 June 2019.

Media Contact

For media enquiries, please contact Julie Sheather on 0409 514 643.

Key Contact
John Madden
Email
02 9113 7780
Have Your Say
IPART routinely seeks public input into our reviews via submissions, public hearings, stakeholder workshops and community surveys.
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