How rates are calculated

Differential Rating Categories

Rates are calculated using the Unimproved Capital Value (UCV) of the land coupled with the rating category assigned to your property.

The Department of Natural Resources supply the UCV figure. Your property’s UCV is provided on your rate notice.

Council has identified the following rating categories and a particular rating amount is fixed each year for each category. The categories are as follows:

1. Residential - A, B, C, D

The property is used solely for residential purposes or if vacant land, is zoned for residential use under the Planning Schemes/Shire Plan relevant to Mackay Regional Council and intended for use for residential purposes only.

• A - UCV is up to $175,000
• B - UCV is $175,001 - $345,000
• C - UCV is $345,001 - $575,000
• D - UCV is $575,001 - above

The intention of these criteria is:

• That this category will cover all land, where the dominant purpose for which that land is used or intended for use is a residential purpose within the valuation range specified and not included in any other category
• That such land will in the main be owner occupied and where tenanted, the revenue earned is limited to rental income solely
• That in the case of land on which there is erected a single unit domestic dwelling to the extent that the dominant use of the land is residential, it will fall into this category regardless of the zoning of the land
• That this category will not include Retirement Villages or equivalent where the individual residences are not separately rateable

Residential Other - E

• Property/Land where the dominant purpose for which that land is used or intended for use is a residential purpose or if zoned otherwise, be approved for a residential purpose and not included in any other category and;
• Property has more than one habitable structure, dwelling house, flat or unit constructed on the land or
  Is used for a combined residential and commercial or industrial purpose, where the non-residential use utilises between one and twenty-five percent of the gross floor area of buildings constructed on the property or
• Property is currently utilised for a residential use and has had a Development Approval granted for a “reconfiguration of lot” where there are more than five lots, or “making a material change of use of premises” that has not been finalised or
• Land is subject to Section 25 of the Valuation of Land Act

2. Special Residential Strata - A, B

A (Horizontal) - The property is used solely for residential purposes and the lot is part of a body corporate where:

• Any of the structures within the properties that share a common unimproved capital value, contain more than 2 (two) levels; or
• The property is contained within a resort or other tourist related facility; or
• The properties share a common unimproved capital valuation of $1,000,000 or more and there are 8 (eight) or more lots in the development; and
• The property is not categorised in Category 2B

B (Vertical) - The property is used solely for residential purposes and the lot is part of a body corporate, where the structures within the property contain more than 3 (three) levels.

3. Cane Farming

The property is used for or associated with the growing of sugar cane.

4. Other Rural

The property is used or zoned for rural purposes and is not contained in the Cane Farming categories.

5. Large Drive-in Shopping Centre

• The property be used for commercial purposes - Drive-in Shopping Centre; and
• The property is greater than five hectares in area, and has a retail floor area of greater than 30,000 square metres; and
• The property contains more than 60 commercial tenancies and is located within the City Centre Management Benefited area as defined in (Map No.  2011/1)

6. Medium Drive-in Shopping Centre

• The property be used for commercial purposes - Drive-in Shopping Centre; and
• The property is greater than five hectares in area, and has a retail floor area of greater than 20,000 square metres; and
• The property contains more than 30 commercial tenancies and is not located within the City Centre Management Benefited area; and
• The property is not in the Large Drive-in Shopping Centre category

7. Shopping Complex

• The property is used for commercial retail purposes - Drive-in Shopping Centre, other retail complex or single or multiple shops; and
• The property has a gross floor area of greater than 1,500 square metres; and
• The property contains more than 40 car parking spaces;
• The property is not in the Large or Medium Drive-in Shopping Centre categories

8. Other Commercial/Industrial - A, B, C

• The property is used for commercial or industrial purposes; or
• If vacant land is zoned for commercial or industrial purposes under the Planning Schemes/Shire Plan relevant to Mackay Regional Council ; or
• If otherwise zoned under the Planning Schemes/Shire Plan relevant to Mackay Regional Council is intended for use for commercial or industrial purposes; or
• Not elsewhere categorised in this schedule

A - The land is located within the Mackay Urban area as defined in Urban Commercial Area (Map No. 2011/2) (Excluding the locality of Paget)

B - The land is located outside the Mackay Urban area as defined in Urban Commercial Area (Map No. 2011/2)C - The land is located within the Mackay Urban area in the gazetted locality of Paget as defined in Urban Commercial Area (Map No.2011/2)

9. Major Port Industry

• The property is used for major port industry within the Hay Point or Dalrymple Bay complexes; and
• The property has Port/Industry or Strategic Port Land designations and is used for the storage, processing or loading of mineral products

10. Sugar Mill or Sugar Refinery
The property is used for the purpose of a Sugar Mill or Sugar Refinery.

11. Other Significant Industry - Area 1

• The property is located within the Hay Point or Dalrymple Bay complexes and has Port/Industry or Strategic Port Land designations and is used for commercial or industrial purposes other than the activities within Category 9; or
• The property is commercial or industrial and used for the manufacture of alcohol or alcohol related products; or
• The property is used for industrial purposes, which supports railway operations

12. Other Significant Industry - Area 2

• The property is located within the Mackay Port precinct and is used for the storage, processing or loading of agricultural, mineral or oil products in raw, processed or refined states; or
• For properties used for activities related to the provision and operation of a port or harbour facility

13. Other Significant Industry - Area 3

The property is located within the Mackay Airport precinct and is used for activities related to the provision, management and operation of an airport facility.

14. Resorts and Island Commercial Operations

The property is used for a commercial or industrial activity and is located within a resort facility or on an offshore island.

Adopted rates

The rates applicable to each category per annum are as follows: