How rates are calculated

Categories 1.101, 1.201, 1.301 & 1.401 – Residential

Description

Land which is used for or in the case of vacant land, intended to be used for, residential purposes, with a rateable value:

  • 1.101 - up to and including $175,000 (Band 1)
  • 1.201 - above $175,000 and up to and including $345,000 (Band 2)
  • 1.301 - above $345,000 and up to and including $575,000 (Band 3)
  • 1.401 - above $575,000 (Band 4)

and which is not included in categories 1.511, 1.531, 2.101, or 2.201.

Category 1.511 – Residential – Multi-Unit

Description

Land which is used for, or intended to be used for, residential purposes and has more than one dwelling house, flat or unit constructed on the rating assessment and the structures, houses, flats or units are not part of a body corporate.

This category applies whether or not the additional structures have laundry facilities within the structure.

Category 1.531 – Residential – Home-based Business

Description

The land is used for a combined residential and a commercial or industrial purpose, where the area occupied by the non-residential use (including storage areas) does not exceed the lesser of, twenty-five percent of the total floor area of the principle dwelling house or, ten percent of the site area or, sixty square metres.

Category 2.101 – Special Residential Strata - Horizontal

Description

Land used for, or in the case of vacant land, intended to be used for, residential purposes, which is part of a body corporate where:

  • none of the buildings comprising the body corporate exceed three (3) stories in height; and
  • all of the lots in the body corporate share a common rateable valuation of $1,250,000 or more (issued by the Department of Natural Resources, Mines and Energy); and
  • there are eight (8) or more lots in the body corporate

Category 2.201 – Special Residential Strata - Vertical

Description

Land used for residential purposes which is a unit and is part of a body corporate in a building with more than three (3) stories.

Category 3.1 - Canefarming

Description

Land used for, or in the case of vacant land, zoned and intended to be used for, the growing of, sugar cane or associated with the growing of, sugar cane.

Category 4.1 – Other Rural

Description

Land used, or in the case of vacant land, zoned and intended for use, for rural industry purposes other than properties contained within Category 3.1.

Category 5 - Large Shopping Centre

Description

Land which is used for commercial retail purposes and has:

  • an area greater than five (5) hectares; and
  • a gross floor area greater than 30,000 square metres; and
  • contains more than 60 commercial tenancies; and
  • is located within the City Centre Management Benefited area as defined in Map 2020/1 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.

Category 6 - Medium Shopping Centre

Description

Land which is used for commercial retail purposes and has:

  • an area greater than five (5) hectares; and
  • a gross floor area greater than 20,000 square metres; and
  • contains more than 30 commercial tenancies; and
  • is not 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.

Category 7 - Shopping Complex

Description

Land which is used for commercial retail purposes and has:

  • a gross floor area of greater than 1,500 square metres; and
  • more than 40 car parking spaces; and
  • is not 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.

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. 2020/2) which is:

  • used, or intended to be used, for commercial or industrial purposes irrespective of the zoning of the land under the applicable planning scheme; or
  • vacant land zoned for commercial or industrial purposes under the applicable planningscheme

Category 8.21 – Other Commercial / Industrial (Regional)

Description

Land, located outside the Mackay urban area as defined in the Urban Commercial Area (Map No. 2020/2) which is:

  • used, or intended to be used, for commercial or industrial purposes irrespective of the zoning of the land under the applicable planning scheme; or
  • vacant land zoned for commercial or industrial purposes under the applicable planning scheme.

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. 2020/2) which is:

  • used, or intended to be used, for commercial or industrial purposes irrespective of the zoning of the land under the applicable planning scheme; or
  • vacant land zoned for commercial or industrial purposes under the applicable planning scheme

Category 9 - Major Port Industry

Description

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

  • used for major port industry; and
  • has Port / Industry or Strategic Port Land designations and is used for the storage, processing or loading of mineral products

Category 10 - Sugar Mill or Sugar Refinery

Description

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

Category 11 – Other Significant Industry (1)

Description

Land which is used for:

  • the manufacture of alcohol or alcohol related products; or
  • any commercial or industrial purpose which is associated or connected with, or which supports railway operations and/or logistics; or
  • 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 and is located within, or supports or augments the operations of, the Hay Point or Dalrymple Bay complexes

Category 12 – Other Significant Industry (2)

Description

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

  • the storage, processing or loading of agricultural, mineral, gas or oil products in raw, processed or refined states; or
  • activities associated, related or connected with the provision and operation of a port or harbour facility.

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.

Category 14 – Resorts and Island Commercial Operations

Description

Land which is located within a resort facility or on an offshore island:

  • used, or able to be used, for a commercial or industrial activity; or
  • vacant land zoned for commercial or industrial purposes under the applicable planning scheme

Category 15 – Not-for-Profit Organisation

Description

Land which is:

  • used by not for profit organisations for their primary purpose, and
  • does not undertake any additional commercial or industrial operations on the land, and
  • is 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.

Rate Type

Description

Cents in $ (cents)

Minimum General Rate (Annual)

1.101

Residential Band 1

(RV $0 to $175,000)

1.0659

$1,126

1.201

Residential Band 2

(RV $175,001 to $345,000)

1.0298

$1,865

1.301

Residential Band 3

(RV $345,001 to $575,000)

0.9098

$3,553

1.401

Residential Band 4

(RV $575,001 and above)

0.8885

$5,231

1.511

Residential - Multi-unit

1.4534

$1,296

1.531

Residential - Home Based Business

1.3054

$1,296

2.101

Special Residential Strata - Horizontal

1.8154

$1,646

2.201

Special Residential Strata - Vertical

2.6560

$1,738

3.1

Canefarming

3.3779

$1,947

4.1

Other Rural

1.5612

$1,279

5.1

Large Shopping Centre

12.1124

$2,542,405

6.1

Medium Shopping Centre

4.7789

$819,858

7.1

Shopping Complex

2.5006

$4,773

8.11

Other Commercial/Industrial  (Mackay)

2.2620

$2,406

8.21

Other Commercial/Industrial (Regional)

1.6583

$1,511

8.31

Other Commercial/Industrial (Paget)

3.5672

$2,853

9.1

Major Port Industry

24.6340

$1,371,778

10.1

Sugar Mill / Sugar Refinery

14.5908

$176,218

11.1

Other Significant Industry (1)

19.7613

$9,063

12.1

Other Significant Industry (2)

6.9186

$11,193

13.1

Other Significant Industry (3)

13.1515

$9,112

14.1

Resorts & Island Commercial Operations

3.8068

$2,406

15.1

Not for Profit Organisation

1.3971

$1,295

16.1

Non-Resident Workforce Accommodation

7.1939

$6,017

17.1

Other (Not elsewhere classified)

1.4359

$1,505

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 in order to claim their discount.

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:

Objection to Differential General Rate Categorisation (PDF 55KB)