Frequently Asked Questions (FAQs)
If you can't find the information you're after, our Rates Department are happy to help and can be contacted on (08) 9021 9600 or email mailbag@ckb.wa.gov.au.
What are local government rates and who pays them?
Local government rates are a contribution each property owner makes towards the cost of providing facilities and services in their local community.
Anyone owning residential, rural, vacant, industrial or commercial property in the City of Kalgoorlie-Boulder is a ratepayer. Some government bodies, educational and registered charitable organisations are exempt from paying rates
How are rates calculated?
The rates calculation starts with determining the budget we need set to deliver our local services. This budget amount is then divided among ratepayers, although not everyone pays the same amount.
Rates are calculated by multiplying a property’s valuation by the differential rate in the dollar set by Council. This is subject to an annual minimum rate which is set each year by Council.
Your valuation is determined by the Valuer General at Landgate, a separate organisation. The Valuer General assigns non-rural properties a Gross Rental Value (GRV) and rural properties an Unimproved Value (UV).
The Gross Rental Value, or GRV, represents the gross annual rental that a property might reasonably be expected to earn annually if it were rented, including rates, taxes, insurance and other outgoings. For non-residential properties, GST is also included.
Unimproved Value, or UV, is the value of land only. It does not include the value of your home, other structures or improvements. For land within the metropolitan area, the UV does include merged improvements such as drainage, levelling and filling.
Why are my rates higher than Perth Metro rates?
The City of Kalgoorlie-Boulder is one of a handful of councils who charge sewerage rates on the annual rate notice due to owning the facility themselves. Ratepayers in the Perth Metropolitan area will see the sewerage rates charged through the Water Corporation on their water bill.
This one of many reasons that it is not reasonable to compare rates (and rate rises) with other councils as each council is unique in growth, services, and residential property versus commercial property ratios.
When does the rate year run?
The rate year is 1 July to 30 June, the same as the City’s financial year.
When will new rates be issued?
Rate notices can be issued any time after 1 July. Typically, it will occur in the first few weeks of the new financial year. You can register for eRates to have your annual and instalment notices email to you.
What is a Gross Rental Value (GRV)?
The Gross Rental Value (GRV) is an assessment of the gross rental that a property might reasonably be expected to earn annually if it were rented, including rates, taxes, insurance and other outgoings. For non-residential properties, GST is also included by the Valuer General in the GRV assessment.
The Valuer General undertakes a Revaluation of all GRVs periodically – every four (4) years in the greater country area. The latest revaluations will come in to effect on 1 July 2024.
The size of the dwelling (i.e. one storey or two), the number and types of rooms (bedrooms, bathrooms, laundry, study etc.), other buildings such as garages and sheds, the location of the property, the age of the house, and whether there is a below ground swimming pool are all factors that will affect the Gross Rental Value of a property assessed by the Valuer General.
The Valuer General provides the City with values for all properties within the City of Kalgoorlie-Boulder, either a GRV or UV depending on the predominant land usage. This value is then multiplied by either the GRV or UV rate in the dollar determined by Council each year at budget time to calculate rates for each individual property, subject to the annual Minimum Rate.
For more information about Gross Rental Value (GRV), please visit the Landgate website.
What is a Unimproved Value (UV)?
Unimproved Value, or UV, is the value of land only. It does not include the value of your home, other structures or improvements. For land within the metropolitan area the UV does include merged improvements such as drainage, levelling and filling.
Where the land is predominately used for rural purposes and a livelihood is derived from the land, the land is assessed on the value of the site without improvements. UV properties are revalued every year. The Minister for Local Government determines whether GRV or UV is appropriate. Valuations are carried out by the Valuer General at Landgate.
The Valuer General provides the City with values for all properties within the City of Kalgoorlie-Boulder, either a GRV or UV depending on the predominant land usage. This value is then multiplied by either the GRV or UV rate in the dollar determined by Council each year at budget time to calculate rates for each individual property, subject to the annual Minimum Rate.
For more information about Unimproved Valuation (UV), please visit the Landgate website.
How often are the valuations reviewed?
The Valuer General undertakes revaluations in the country area as follows:
- Gross Rental Valuations – every four (4) years. The most recent Revaluation became effective on July 1, 2024.
- Unimproved Valuations – every year.
How can I appeal my Gross Rental valuation on my property?
If you believe that the valuation assessed for your property is incorrect, you may lodge an objection with the Valuer General. Valuations – GRV or UV – are assessed by the Valuer General under the provisions of the Valuation of Land Act 1978, and are used by Local Governments as the basis for calculating rates.
You can lodge an objection form with the Valuer General. If you require more information please Landgate's website or call Customer Service on 08 9273 7373.
If you decide to query your rates or interim notice, please keep the following in mind:
- Your written query must be made within 60 days from the date of issue of your Annual Rate Notice or Interim Rates. If you'd like more information, please contact the Valuer General's Office on 08 9273 7373.
- You must still pay the required amount while your objection is being reviewed. If your rates are amended, an Interim Rate Notice will be sent to you.
What is the annual minimum rate?
As per section 6.35 of the Local Government Act 1995, Council is able to set a minimum amount payable for properties in its district, which is greater than the general rate which would otherwise be payable on that land.
The City levies differential rates, which are based on property use.
The valuation of each property – an Unimproved Value (UV) or Gross Rental Value (GRV), as assessed by the Valuer General, is multiplied by the relevant rate in the dollar set by Council, subject to the annual Minimum Rate payment.
Differential Rates Categories 2024/25
|
GROSS RENTAL VALUES (GRV)
|
|
Rate Code
|
Rate Code Description
|
Rate in $ cents
|
Minimum Payment
|
|
01
|
GRV Residential
|
5.200
|
$1,132
|
|
02
|
GRV Commercial / Industrial
|
7.840
|
$1,132
|
|
03
|
GRV Accommodation
|
9.300
|
$1,245
|
|
04
|
GRV Mining
|
10.400
|
$1,245
|
|
UNIMPROVED VALUES (UV)
|
|
Rate Code
|
Rate Code Description
|
Rate in $ cents
|
Minimum Payment
|
|
5
|
UV Pastoral / Other
|
9.380
|
$352
|
|
09/11
|
UV Mining
|
18.740
|
$440
|
My rates notice, what does it all mean?
Understand your rates notice by viewing our sample rates notice. Sample Rates Notice
Why have I received an interim rate notice?
If there is a change which affects the amount of rates owing on a property, the owner will be sent an Interim Rates Account. The most common reasons why Interim Rates Accounts are sent are:
- a new property/subdivision (i.e. vacant land)
- a new house/building completed
- waste/rubbish service charge
- demolition of a building
- additions/extensions to a house/building
- installation/removal
For more information, read the Interim Rates Account Explained brochure.
What is the Waste Services charge?
A separate charge is levied for your property’s waste service for the year. The annual waste service fee covers a 240-litre waste bin, collected weekly and a 240-litre recycling bin, collected fortnightly.
Waste Services Fees:
- Waste Service - Residential - $440.00
- Additional Waste Service - Residential - $418.50
- Additional Recycling Waste Service - Residential - $195.00
- Waste Service - Non-Residential - $449.00
- Additional Waste Service - Non-Residential - $428.50
- Additional Recycling Waste Service - Non-Residential - $201.50
An annual swimming pool inspection fee may appear on your notice if you have a swimming pool or spa. This covers the cost of a compulsory pool fence inspection every four years at your property.
In addition to the above, all local governments since 2003/2004 are required to collect the Emergency Services Levy (ESL) for the Department of Fire and Emergency Services (DFES).
What is the Sewerage Utility Fee?
The City owns and operates its own sewerage infrastructure, which allows us to manage wastewater services independently of state utilities. Under Section 106(8) of the Health (Miscellaneous Provisions) Act 1911, local governments with their own sewerage systems are permitted to charge a utility fee in place of a traditional sewerage rate.
The utility fee is a charge applied to properties connected to the City’s sewerage network. It reflects the cost of maintaining and operating the system and is calculated based on the number and type of sanitary fixtures on the property, such as:
- Pedestals (toilets)
- Urinals
- Slophoppers (cleaners sink)
This fee ensures that all users contribute fairly to the upkeep of the infrastructure and the safe management of wastewater.
All properties connected to the City’s sewerage network are subject to the utility fee, regardless of whether they are exempt from general council rates. This includes:
- Residential homes
- Commercial premises
- Community facilities
What is a swimming pool inspection fee?
Pool owners are advised that State Government legislation requires all private swimming pool enclosures to be inspected at least every four years. The City’s fee for this will be charged at $64.00 per annum for each registered pool enclosure.
This annual fee is designed to recover the cost of all inspections over a four year inspection cycle. All pool owners are encouraged to properly maintain their pool enclosures in the interests of safety.
What is the Emergency Services Levy (ESL)?
The state government requires councils to collect the Emergency Services Levy from ratepayers. The funds raised go to the Department of Fire and Emergency Services. The funds do not go to councils and the rate charged is not set by councils.
For more information about Emergency Services Levy please visit the DFES website.
How can I change the postal address or other contact details for my rates notice?
What if I change address?
Property owners are required to ensure that the City has the correct address for service of Rates Notices.
Please notify the City of your change of residential and/or mailing address by completing the Change to Details Request form.
What if the property changes ownership?
Under the provisions of Section 9.68 of the Local Government Act 1995, written notice must be given to the City within 21 days, whenever any person sells or otherwise disposes of any rateable land. Details of the description of the land and then name and address of the purchaser must be stated.
If you have not engaged a Settlement Agent/Conveyancer to effect the sale or disposal of your property, please email rates@ckb.wa.gov.au of any changes to ownership of your property.
Can I set up direct debit payments to pay my rates weekly, fortnightly or monthly?
We offer a payment plan through periodic payments to help households spread the cost of their rates throughout the year. Periodic payments allow you to make regular weekly, fortnightly or monthly payments towards your rates, ensuring the total is paid before the end of the financial year. Direct debits allow you to set and forget.
An annual administration fee of $46.50 applies for direct debit payments.
How do I register for a Direct Debit payment plan?
- Firstly, contact the Rates Team on 08 9021 9654 or email rates@ckb.wa.gov.au and ask the team to calculate your repayment amount, based on your start date and preferred payment frequency.
- Complete the Direct Debit Service Agreement Form. Payments will then be automatically deducted from your nominated savings bank account.
- We will send you an email reconfirming your start date, repayment amount and frequency.
Can I change my option from weekly/fortnightly/monthly during the year?
Yes. You can change your option at any time by emailing rates@ckb.wa.gov.au or submitting an adjustment request here.
Do I pay interest on a direct debit payment plan?
Yes, interest is calculated at a rate of 7% per annum, applied on any amount outstanding after the due date of 30 September 2025. The interest has been factored into your repayments calculations.
Do I have to reapply for a direct debit payment plan next year when I receive my rate notice?
If you have elected to continue your payment arrangement for next year’s rates (i.e. not indicating on your application to stop at the end of the financial year), you won’t have to do a thing.
Following the issuing of the 2025/2026 Annual Rates Notice, you will receive a letter advising you what your new payment amount which will be. This will be applied automatically. If you choose to discontinue with this payment option, you will need to complete a cancellation request here.
How do I change my bank account details?
You can change you bank account details by completing a request here.
What happens if I default on a payment?
You will be charged a default fee of $20.50 and will send you a SMS advising to make a manual payment to keep your account on track.
What if I can't make any of my payments?
You are allowed up to three missed payments before your payment plan is cancelled. If you know you won’t have sufficient funds available, we recommend contacting us as soon as possible on (08) 9021 9654 or by email at rates@ckb.wa.gov.au.
If you are experiencing difficulty paying your rates please reach out, we may be able to offer alternative payment options.
What happens if I pay my rates late?
Rates are overdue where no election has been made to enter into an instalment option or a direct debit arrangement, and where rates and charges remain outstanding 35 days after the due date of issue. Overdue rates do not apply where a property is eligible for a full state government rebate or deferral. The Emergency Services Levy (ESL) penalty interest rate is determined by the Department of Fire and Emergency Services' Minister.
Overdue interest will accrue daily at seven percent (7%) pa on arrears/overdue rating balances until fully cleared. Interest accrued may be cleared in preference to arrears/overdue rating balances from payments received. Overdue interest will not accrue where a property is eligible to a full state government rebate or deferral.
Rate arrears
Are unpaid rating balances from previous financial periods.
Recovery proceedings
All arrears/overdue rating balances are subject to accrual of overdue interest and legal recovery proceedings. All property owners are jointly and severally liable for arrears/overdue rating balances and legal recovery costs.
All recovery costs will be charged to the property and along with the arrears/overdue rating balances, be payable in full before cessation of legal recovery proceedings.
Where clearance is not forthcoming as sought, then recovery proceedings via the courts and/or section 6.64 and/or section 6.60 of the Local Government Act 1995 may be instigated.
Court and/or Local Government Act 1995 recovery proceedings
All legal recovery proceeding costs, including collection agency and solicitors, will be charged to the property and will be due and payable in full, along with the debt sought, prior to ceasing the collection proceedings.
Proceedings via the courts may result in an irreversible detrimental notation being applied against each property owner’s Australian credit rating record by the relevant reporting agencies. The credit rating organisations obtain details of legal recovery proceedings direct from the court.
The City is not obligated or responsible to remove any credit notation from a property owner’s credit rating record where legal recovery proceedings are instigated.
Section 6.64 of the Local Government Act 1995
The City where a property is in arrears for a period of 3 years or more may take possession of the property and (a) from time to time lease the land (b) sell the land (c) cause the land to be transferred to the Crown or (d) cause the land to be transferred to itself.
All costs associated with these proceedings, including advertisement and marketing, will be charged to the property and will be due and payable in full, along with the debt sought.
Section 6.60 of the Local Government Act 1995
The City may issue a Rental Garnishee Order on the lessee/tenant of a property. This order will require that lessee/tenant to pay to the City all rentals as they fall due in payment of any arrears and/or overdue rating balances.
All order service costs will be charged to the property and will be due and payable in full, along with the debt sought, prior withdrawing an order.
Why are arrears showing on my notice?
Arrears are any charges that have remained unpaid from previous rating years.
Rates arrears continue to attract penalty interest until you pay them in full, which means the debt will increase if not paid.
You must pay all arrears immediately. Interest will continue to accrue and be added to the account on a monthly basis.
What do I do if I'm having difficulty paying my rates?
We understand our community is doing it tough in the current circumstances and we’ve put measures in place to help you. The City offers a range of flexible rate payment options for individuals and businesses. We have also established a Financial Hardship Policy, which allows those experiencing financial hardship to apply for a range of mechanisms to assist.
If you are experiencing difficulties in paying your rates, please contact us on mailbag@ckb.wa.gov.au or call us on 9021 9600.
You can also speak with a financial counsellor at the National Debt Helpline on 1800 007 007. This is a free service and operates from 9:30am to 4:30 pm Monday to Friday. There are also more tools and resources available online on the National Debt Helpline website.
What happens if I don't pay my rates?
If rates remain unpaid after a final notice and a final letter of demand has been issued to you, your account can be referred to an external debt recovery agent. The external debt recovery agent will contact you to obtain payment, either in full or by an agreed payment plan.
If neither of the above occurs, a Minor Procedure Claim may be issued through the Magistrates Court which will result in legal costs being incurred. If in the event a General Procedure Claim does not result in payment of the account, the City may proceed with a property seizure or sale order to obtain the costs owed.
The City may also proceed to sell the land (under s6.64(2)(b) of the Local Government Act) if rates have been outstanding for a certain period, or alternatively if the property is rented the City may seize the rent to clear the outstanding balance.
For information about owners and tenants responsibilities, click here.
How do I request a refund if I've overpaid my rates?
Request a Refund
If you have overpaid your rates account and or made an incorrect payment to the wrong rates account, you can apply to have the payment refunded by completing our rates refund request form.
Any overpayment will only be refunded if the rates account is in credit.
What information do you need to provide
- Is your property going through a settlement?
- How did you make your payment (via BPAY, Australia Post, Credit Card, Direct Debit, Cheque, Centrepay or EFT)?
- Provide us with ‘proof of payment’ to make sure we refund to the correct person. This could be a copy of your bank statement or receipt.
- Refunds relating to direct debit payments will be paid directly into the bank account from where the payments are being deducted from.
How to submit your request form
You can email the form to mailbag@ckb.wa.gov.au or mail to PO Box 2042, Boulder WA 6430.
Do you require assistance?
If you require assistance in completing the refund form, you can visit our Customer Service Centre located in our Administration Office, 577 Hannan Street, Kalgoorlie WA 6430 (office hours 8.30am-4.30pm Mon-Fri).
Back to top