How rates are calculated

Categories 1.1, 1.2, 1.3 & 1.4 – PPR & Vacant Land Residential

Description

Land which is used for residential purposes as the owner's principal place of residence, or land zoned for residential use that does not have any structural improvements, with a rateable value:

1.1 - up to and including $175,000 (Band 1)
1.2 - above $175,000 and up to and including $345,000 (Band 2)
1.3 - above $345,000 and up to and including $575,000 (Band 3)
1.4 - above $575,000 (Band 4)

and which is not included in categories 1.5 to 2.2n.

Category 1.1n, 1.2n, 1.3n & 1.4n – Non-PPR Residential

Description

Land which is used, or intended to be used for residential purposes with a rateable value:

1.1n - up to and including $175,000
1.2n - above $175,000 and up to and including $345,000 (Band 2)
1.3n - above $345,000 and up to and including $575,000 (Band 3)
1.4n - above $575,000 (Band 4)

and which is not included in categories 1.5 to 2.2n.

Category 1.51 – PPR Residential – Multi-Unit

Description

Land which is used for residential purposes and has more than one habitable structure, dwelling house, flat or unit constructed on the rating assessment and the structures, houses, flats or units are:

(i) not part of a body corporate

(ii) all occupied by an owner(s) of the land as their principal place of residence

Category 1.51n – Non-PPR Residential – Multi-Unit

Description

Land which is used for residential purposes and has more than one habitable structure, dwelling house, flat or unit constructed on the rating assessment and the structures, houses, flats or units are:

(i) not part of a body corporate

(ii) not all occupied by an owner(s) of the land as their principal place of residence

Category 1.53 – PPR Residential – Home-based Business

Description

The land is used for a combined residential and a commercial or industrial purpose, where:

(i) the non-residential use of the property utilises between one and twenty-five percent             of the gross floor area of buildings constructed on the property

(ii) it is an owner(s) principal place of residence

Category 1.53n – Non-PPR Residential – Home-based Business

Description

The land is used for a combined residential and a commercial or industrial purpose, where:

(i) the non-residential use of the property utilises between one and twenty-five percent of the gross floor area of buildings constructed on the property

(ii) it is not an owner(s) principal place of residence

Category 2.1 – PPR Special Residential Strata - Horizontal

Description

Land used, or intended to be used, for residential purposes as the owner's principal place of residence, or land zoned for residential use that does not have any structural improvements, which is part of a body corporate where:

(i) none of the buildings comprising the body corporate exceed three (3) stories in height

(ii) all of the lots in the body corporate have a common rateable valuation of $1,250,000 or more

(iii) there are 8 (eight) or more lots in the body corporate

(iv) the property is not included in categories 2.1n, 2.2 or 2.2n

Category 2.1n – Non-PPR Special Residential Strata – Horizontal

Description

Land used, or intended to be used, for residential purposes which is a unit which is part of a body corporate where:

(i) none of the buildings comprising the body corporate exceed three (3) stories in height

(ii) all of the lots in the body corporate have a common rateable valuation of $1,250,000 or more

(iii) there are 8 (eight) or more lots in the body corporate

(iv) the property is not included in categories 2.1, 2.2 or 2.2n

Category 2.2 – Special Residential Strata - Vertical

Description

Land used for residential purposes as the owner's principal place of residence which is a unit and is part of a body corporate in a building with more than three (3) stories.

Category 2.2n – Non-PPR Special Residential Strata – Vertical

Description

Land used for residential purposes other than as the owner's principal place of residence which is a unit and is part of a body corporate in a building with more than three (3) stories and the land is not included in Category 2.2.

Category 3 - Canefarming

Description

The property is used for or associated with the growing of sugar cane.  The intention of this description is to cover all land that is used for or associated with the growing of sugar cane.

Category 4 – Other Rural

Description

The property is used, or in the case of vacant land, zoned and intended for use, for rural purposes other than properties contained within Category 3.

The intention of this description is to cover all land that is used for an agricultural, grazing or any other rural purpose, not included in Category 3.

Category 5 - Large Shopping Centre

Description

Land which is used for commercial retail purposes and has:

(i) an area greater than five (5) hectares

(ii) a gross floor area greater than 30,000 square metres

(iii) contains more than 60 commercial tenancies

(iv) is located within the City Centre Management Benefited area as defined in Map 2017/1 as attached.

The term "commercial retail purposes" means anything used for commercial retail purposes including, but not limited to, a shopping centre, other retail complex or single or multiple shops.

The intention of this description is to cover all land where the dominant purpose for which that land is used for commercial retail purposes as a large shopping centre.

Category 6 - Medium Shopping Centre

Description

Land which is used for commercial retail purposes and has:

(i) an area greater than five (5) hectares

(ii) a gross floor area greater than 20,000 square metres

(iii) contains more than 30 commercial tenancies

(iv) is not otherwise included in Category 5

The term "commercial retail purposes" means anything used for commercial retail purposes including, but not limited to, a shopping centre, other retail complex or single or multiple shops.

The intention of this description is to cover land used as a shopping centre, which not in Category 5.

Category 7 - Shopping Complex

Description

Land which is used for commercial retail purposes and has:

(i) a gross floor area of greater than  1,500 square metres

(ii) more than 40car parking spaces

(iii) is not otherwise included in Category 5 or 6

The term "commercial retail purposes" means anything used for commercial retail purposes including, but not limited to, a shopping centre, other retail complex or single or multiple shops.

The intention of this description is to cover all land used for commercial retail purposes, other than large or medium sized shopping centres that has substantial off-street car-parking.

Category 8.11 – Other Commercial / Industrial (Mackay)

Description

Land, located in the Mackay urban area but outside the gazetted locality of Paget as defined in the Urban Commercial Area (Map No. 2017/2) which is:

(i) used, or intended to be used, for commercial or industrial purposes irrespective of the zoning of the land under the applicable planning scheme; or

(ii) vacant land and zoned for commercial or industrial purposes under the applicable planning scheme.

The intention of this description is:

  1. to cover commercial and industrial properties located within the area defined within Map No. 2017/2 (excluding the locality of Paget as highlighted on the map)
  1. that land zoned for commercial or industrial purposes or comprehensive development under the Planning Schemes or Shire Plan relevant to Mackay Regional Council will be included in this category as for a commercial purpose unless the description for another Category applies

Category 8.21 – Other Commercial / Industrial (Regional)

Description

Land, located outside the Mackay urban area as defined in the Urban Commercial Area (Map No. 2017/2) which is:

(i) used, or intended to be used, for commercial or industrial purposes irrespective of the zoning of the land under the applicable planning scheme; or

(ii) vacant land and zoned for commercial or industrial purposes under the applicable planning scheme.

The intention of this description is:

  1. to cover commercial and industrial properties located outside the area defined within Map No. 2017/2
  1. that land zoned for commercial or industrial purposes or comprehensive development under the Planning Schemes or Shire Plan relevant to Mackay Regional Council will be included in this category as for a commercial purpose unless the description for another Category applies

Category 8.31 – Other Commercial / Industrial (Paget)

Description

Land, located in the Mackay urban area within the gazetted locality of Paget as defined in the Urban Commercial Area (Map No. 2017/2) which is:

(i) used, or intended to be used, for commercial or industrial purposes irrespective of the zoning of the land under the applicable planning scheme; or

(ii) vacant land and zoned for commercial or industrial purposes under the applicable planning scheme

The intention of this description is:

  1. to cover commercial and industrial properties located within the gazetted locality of Paget as defined within Map No. 2017/2
  1. that land zoned for commercial or industrial purposes under the Planning Schemes or Shire Plan relevant to Mackay Regional Council will be included in this category as for a commercial purpose unless the description for another Category applies

Category 9 - Major Port Industry

Description

Land, located in the Hay Point or Dalrymple Bay complexes which is:

(i) used for major port industry; and/or

(ii) has Port / Industry or Strategic Port Land designations and is used for the storage, processing or loading of mineral products

The intention of this description is to cover all properties used for major port industry within the Hay Point and Dalrymple Bay complexes.

Category 10 - Sugar Mill or Sugar Refinery

Description

Land which is used, or designed for use, as a sugar mill or sugar refinery.

The intention of this description is to cover all lands which are used or intended for use in sugar milling or sugar refining.

Category 11 – Other Significant Industry (1)

Description

Land which is located within the Hay Point or Dalrymple Bay complexes and is used for:

(i) the manufacture of alcohol or alcohol related products; or

(ii) any commercial or industrial purpose which is associated or connected with, or which supports railway operations and/or logistics; or

(iii) any commercial or industrial purpose where the land has a Port/Industry or Strategic Port Land designation and is not included within Category 9 Major Port Industry.

The intention of this description is to cover all properties used for identified significant industries.

Category 12 – Other Significant Industry (2)

Description

Land which is located within the Mackay Port precinct and is used for:

(i) the storage, processing or loading of agricultural, mineral or oil products in raw, processed or refined states; or

(ii) activities associated, related or connected with the provision and operation of a port or harbour facility.

The intention of this description is to cover all properties used for identified, significant industries located within the Mackay Port precinct.

Category 13 – Other Significant Industry (3)

Description

Land which is located within the Mackay Airport precinct and is used for activities associated, related or connected with the provision, management and operation of an airport facility.

The intention of this description is to cover all properties used for identified, significant industries located within the Mackay Airport precinct.

Category 14 – Resorts and Island Commercial Operations

Description

Land which is used, or able to be used, for a commercial or industrial activity and is located within a resort facility or on an offshore island.

The intention of this description is to cover all properties used for commercial or industrial purposes and located within a resort facility or on an offshore island.

Category 15 – Not-for-Profit Organisation

Description

Land which is:

(i) used by non for profit organisations

(ii) are not otherwise included in any other category

Category 16 - Non-resident Workforce Accommodation

Description

Land used, in whole or in part, for providing intensive accommodation for non-resident workers (including provision of recreational and entertainment facilities for the exclusive use of workers) but not including accommodation made available to the ordinary travelling public.

Such facilities are commonly known as "worker accommodation", "single person's quarters", "worker camps", "accommodation villages" and "worker barracks".

Category 17 - Other (Not elsewhere classified)

Description

The property is not elsewhere categorised.

Differential General Rates

The table below lists differential general rating categories.

Principal Place of Residence & Vacant Residential Categories

Rate Type

Description

Cents in $ (cents)

Minimum General Rate (Annual)

1.1

PPR & Vacant Land Residential Band 1 (RV $0 to $175,000)

0.9157

$        1,061.00

1.2

PPR & Vacant Land Residential Band 2 (RV $175,001 to $345,000)

0.8847

$        1,603.00

1.3

PPR & Vacant Land Residential Band 3 (RV $345,001 to $575,000)

0.7816

$        3,053.00

1.4

PPR & Vacant Land Residential Band 4 (RV $575,001 and above)

0.7633

$        4,495.00

1.51

PPR Residential (Multi-unit)

1.2486

$        1,220.00

1.53

PPR Residential (Home Based Business)

1.1215

$        1,220.00

2.1

PPR Special Residential Strata -Horizontal

1.5893

$        1,551.00

2.2

PPR Special Residential Strata - Vertical

2.2819

$        1,638.00

Non-Principal Place of Residence Residential Categories

Rate Type

Description

Cents in $ (cents)

Minimum General Rate (Annual)

1.1n

Non-PPR Residential Band 1 (RV $0 to $175,000)

1.0073

$        1,167.00

1.2n

Non-PPR Residential Band 2 (RV $175,001 to $345,000)

0.9732

$        1,763.00

1.3n

Non-PPR Residential Band 3 (RV $345,001 to $575,000)

0.8598

$        3,358.00

1.4n

Non-PPR Residential Band 4 (RV $575,001 and above)

0.8397

$       4,945.00

1.51n

Non- PPR Residential (Multi-unit)

1.3735

$        1,342.00

1.53n

Non- PPR Residential (Home Based Business)

1.2337

$        1,342.00

2.1n

Non- PPR Special Residential Strata -Horizontal

1.7482

$        1,706.00

2.2n

Non- PPR Special Residential Strata - Vertical

2.5100

$        1,802.00

Non-Residential Categories

Rate Type

Description

Cents in $ (cents)

Minimum General Rate (Annual)

3.1

Canefarming

3.1610

$        1,835.00

4.1

Other Rural

1.4643

$        1,206.00

5.1

Large Drive-in Shopping Centre

13.4384

$ 1,835,383.00

6.1

Medium Drive-in Shopping Centre

4.8576

$    776,713.00

7.1

Shopping Complex

2.3898

$        4,498.00

8.11

Other Commercial/Industrial - Mackay Urban

2.0312

$        2,267.00

8.21

Other Commercial/Industrial - Regional

1.4714

$        1,424.00

8.31

Other Commercial/Industrial - Paget

2.7194

$        2,689.00

9.1

Major Port Industry (Coal Terminals)

23.2236

$    840,516.00

10.1

Sugar Mill / Sugar Refinery

13.7554

$    166,057.00

11.1

Other Significant Industry (Hay Point/Dalrymple Bay Precinct) not coal terminals

18.5044

$        8,540.00

12.1

Other Significant Industry (Mackay Port Precinct)

6.1976

$      10,547.00

13.1

Other Significant Industry (Airport Precinct)

9.1258

$        8,586.00

14.1

Resorts & Island Commercial Operations

3.5821

$        2,267.00

15.1

Not-for-Profit Organisation

1.2351

$        1,220.00

16.1

Non-Resident Workforce Accommodation

6.7821

$        5,670.00

17.1

Other (Not elsewhere classified)

1.0034

$        1,220.00

Objection to rating category

Mackay Regional Council has identified the category each parcel falls into based on its use as shown on the front of this notice.If property owners are not satisfied with the category allocated, they are able to object to council within 30 days of the issue date of rates on reverse side.

The sole ground on which the owner may object is that their land should have been included in a different rating category.

Property owners must pay their rates issued, even if they have an objection pending.

If the owner's land is included in a different rating category because of a successful objection, an adjustment of the rates will be made.

Objections must be made on the form below and returned to council: