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, or being constructed, on the rating assessment and the structures, houses, flats or units are not part of a body corporate.

This category applies whether all houses, flats or units on the land have laundry facilities within the structure or not.

Properties approved for Dependant Persons Accommodation Unit (Granny Flat) that are occupied in accordance with that approval, are excluded from this category.

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:

(i) 25 percent of the total floor area of the principle dwelling house; or
(ii) 10 percent of the land area; or
(iii) 60 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:

(i) The land is vacant or; (if the land is built on) the building does not exceed  three (3) stories in height; and
(ii) all of the lots in the body corporate share a common rateable valuation of $1,300,000 or more (issued by the Department of Natural Resources, Mines and Energy); and
(iii) 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 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:

(i) an area greater than five (5) hectares; and
(ii) a gross floor area greater than 30,000 square metres; and
(iii)    contains more than 60 commercial tenancies; and
(iv)    is located within the Mackay City Centre Area as defined in Map No.1.

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:

(i) an area greater than five (5) hectares; and
(ii) a gross floor area greater than 20,000 square metres; and
(iii)    contains more than 30 commercial tenancies; and
(iv)    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:

(i) has a gross floor area of greater than 1,500 square metres; and
(ii) has more than 40car parking spaces; and
(iii)    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, within the Mackay Urban Commercial Area, as shown in Map No.2, but outside the gazetted locality of Paget 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 zoned for commercial or industrial purposes under the applicable planning scheme.

Category 8.21 – Other Commercial / Industrial (Regional)

Description

Land, outside the Mackay Urban Commercial area as shown in Map No.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 zoned for commercial or industrial purposes under the applicable planning scheme.

Category 8.31 – Other Commercial / Industrial (Paget)

Description

Land, within the Mackay Urban Commercial area within the gazetted locality of Paget as shown in Map No.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 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 is:

(i) used for major port industry; and
(ii) 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:

(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 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:

(i) the storage, processing or loading of agricultural, mineral, gas 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.

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, and is:

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

Category 15 – Not-for-Profit Organisation

Description

Land which is:

(i) used by not for profit organisations for their primary purpose, and
(ii) not used for any additional commercial or industrial operations; and
(iii) 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

Rate in the $

Minimum General Rate (Annual)

1.101

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

0.010308

$                  1,143.00

1.201

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

0.009959

$                  1,804.00

1.301

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

0.008799

$                  3,436.00

1.401

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

0.008593

$                  5,059.00

1.511

Residential (Multi-unit)

0.014056

$                  1,315.00

1.531

Residential (Home Based Business)

0.012625

$                  1,315.00

2.101

Special Residential Strata -Horizontal

0.017850

$                  1,671.00

2.201

Special Residential Strata - Vertical

0.025610

$                  1,764.00

3.1

Canefarming

0.027101

$                  1,976.00

4.1

Other Rural

0.013884

$                  1,298.00

5.1

Large Shopping Centre

0.108435

$            2,580,541.00

6.1

Medium Shopping Centre

0.047845

$              832,156.00

7.1

Shopping Complex

0.022838

$                  4,845.00

8.11

Other Commercial/Industrial - Mackay

0.019385

$                  2,442.00

8.21

Other Commercial/Industrial - Regional

0.017472

$                  1,534.00

8.31

Other Commercial/Industrial - Paget

0.023543

$                  2,896.00

9.1

Major Port Industry

0.208058

$            1,392,355.00

10.1

Sugar Mill / Sugar Refinery

0.128735

$              178,861.00

11.1

Other Significant Industry (1)

0.167394

$                  9,199.00

12.1

Other Significant Industry (2)

0.036435

$                11,361.00

13.1

Other Significant Industry (3)

0.036514

$                  9,249.00

14.1

Resorts & Island Commercial Operations

0.039984

$                  2,442.00

15.1

Not-for-Profit Organisation

0.012587

$                  1,314.00

16.1

Non-Resident Workforce Accommodation

0.076456

$                  6,107.00

17.1

Other (Not elsewhere classified)

0.014574

$                  1,528.00

Minimum General Rates will not apply to land to which sections 49-51 of the Land Valuation Act 2010 applies, nor to Permits to Occupy that have an area of one hundred (100) square metres or less, are separately valued from other valued land and have a rateable valuation of less than $2,500.

Objection to rating category

Objection to Differential General Rate Categorisation

Council will identify the category each property falls into based on the Primary Land Use of the property. If a property owner is not satisfied with the category allocated, they are able to object to Council within 30 days of the issue date of the rate notice. Objections must be made on an official form available on Council’s website or via the Client Service Centres.

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

The property owner is liable to pay the amount listed on the rate notice even if they submit an objection. Failure to pay the amount will affect the availability of the prompt payment discount.

Where the rating category is altered because of the objection, the rates will be adjusted at that time and a refund processed if appropriate.

Objection to Differential General Rate Categorisation (PDF 55KB)