Valuations for rating and taxing

What are rating valuations?

Landgate values all properties in the state to complete what is known as a general valuation. Properties rated on a Gross Rental Value (GRV) basis are revalued every three to five years. Rural properties rated on a Unimproved Value (RUV) basis are revalued every year. Rating valuations are assessed at a ‘snapshot in time’ to reflect the property market for the metropolitan area or a country council area on the same date. Please watch our GRV video for further information.

What is a Gross Rental Value (GRV)?

The GRV is the gross annual rental value of rateable property. Please watch our GRV video for further information.

How is the GRV determined?

All properties within a local government area are assessed at the same date. Rental evidence is collected at that date and used to determine the fair rental value for each property. The most recent date of valuation for properties in the metropolitan area is 1 August 2015.

Rental values are influenced by factors like location, the age of a building, building materials, size, the number of car shelters and if there is a pool. By analysing property rents against these attributes and characteristics it is possible to assess a valuation for all properties – whether they are rented or not. Please watch our GRV video for further information.

I don’t rent my property so why does it have a GRV?

Whether or not your property is rented is irrelevant.  GRVs are applied to all properties that pay council rates.  GRVs are used by local governments and other authorities to determine rates and charges.

What is the Date of Valuation for my property?

The GRV in the metropolitan area is calculated every three years. The current GRV for the Perth metropolitan area has a Date of Valuation of 1 August 2015 and came into effect on 1 July 2017.  Valuations are completed every three to five years rather than every year as this is the most cost effective way. Completing valuations more often would eventually result in higher rates and charges for Western Australians.

Find out more about GRV dates for metropolitan and non-metropolitan council areas.

How can I object to my GRV assessment?

Rental values will usually change during the time between valuations.

As a first step you should obtain rental evidence from the time of the Date of Valuation which is 1 August 2015 for properties in the Perth metropolitan area.

Find out more about dates for non-metropolitan areas.

Remember - any rental evidence must reflect rents at that time, not now.

You should then contact our customer service team on +61 (0)8 9273 7373. Please watch our GRV video for further information.

If after making your enquiry you believe your GRV is incorrect you can submit an objection, subject to the following requirements:

  • you can demonstrate that that your assessment is significantly higher than similar properties within your local area
  • your objection is formally lodged within 60 days of your rates notice being issued
  • you provide rental evidence at (or around) the Date of Valuation that shows the assessment is too high.

Before lodging an objection, make sure you have considered these questions.

  1. Have you contacted Landgate to discuss your GRV?
  2. Do you know the Date of Valuation for your property?
  3. Watch our GRV video for further information
  4. Do you have rental information about similar properties in your area from the time of your valuation?

Download the objection form [0.1MB].

What if my property is land without buildings?

If land is undeveloped, a statutory valuation of three per cent of the unimproved value is applied to residential properties and five per cent for commercial and industrial properties.

What is an Unimproved Value (UV)?

Unimproved Values (UVs) are used by the Office of State Revenue to determine land tax.  Local governments also use UVs to assess council rates on rural land.

While all land has an UV assessment, land tax is only charged where a property is not the owner’s primary residence.  The UV is based on the value of the land itself. For example, if there is a house on the land, the UV disregards the value of the house. Please watch our UV video for further information.

How is the UV determined?

UV assessments consider the value of vacant land by analysing sales in the locality around the Date of Valuation.

Please watch our UV video for further information.

What is the Date of Valuation for my property?

UVs are determined each year for all land within the state and come into effect on 1 August the previous year, so in 2017, the Date of Valuation is 1 August 2016.

This page was last updated on: 07 Jul 2018