Municipal valuation rolls record all properties within a specified municipal area. The roll determines the basis for levying of property rates.
Valuation rolls are valid for five years and property rates will be calculated on the same value for that period. This is unless there are changes made that directly affect the value of the property.
Property owners have the responsibility to check the municipal property valuation ascribed to their property. If the valuation of the property is not in line with the market value or if the categorization is incorrect, property owners must submit their objection before the objection period closes.
Failure to do so will result in property owners paying rates based on the incorrect valuation or categorization. However, in accordance with section 78 of the relevant Act, there is an opportunity to submit an objection outside of the prescribed times.
The City of Johannesburg (COJ) 2018 Supplementary 4 General Valuation Roll was released for public inspection and comment on the 11th of May 2022 and will remained open for objection until 24 June 2022.
Municipal valuers assign each property with a municipal valuation. This valuation is represented in a Rand value at the top right corner of your municipal statement.
Additionally, municipal valuers assign a rating categorization for every property in a specific municipal area. The valuer selects the category for each property from a list of categories that are set out in the municipality’s Rates policy. For each category, there is a corresponding tariff in Rand value.
If you are not currently receiving statements, you will need to phone the City of Johannesburg (011 375 5555) and give them your name and account number. They will use this information to determine your current property valuation and categorization.
If the categorization is incorrect, you will pay the incorrect amount for rates. In other words, if your property is categorized as a business but is actually residential, you will be liable to pay 2.5 to 3 times the amount that a residential property (which is categorized as such) with the same valuation will pay.
Municipal valuations should be according to market value and for the 2018 Supplementary 4 Valuation Roll, the date your property was valued as is of the 1st of July 2017.
A valuation roll is a database in which the COJ records and stores municipal valuations of all the properties recorded on that specific roll. Although every property should be on a general roll, there are always new properties being built or developed and others cease to exist and, therefore, new rolls known as supplementary rolls are created. This ensures that any properties not recorded on a previous general roll are included.
General rolls for each municipality are re-published every few years. In Johannesburg, this takes place every 4 to 5 years. At the same time, property values are updated. The information on the valuation roll is used to determine your monthly rates and taxes.
Valuation rolls are typically posted on the COJ’s website. However, if you cannot access the COJ 2019 Supplementary 4 Roll online, you are welcome to contact the COJ’s valuations department for further information and assistance.
The City of Johannesburg and other municipalities should issue you a notice if your property is appearing on a roll that will be published. The notice issues will indicate the following:
It’s important to note that the notice will only indicate the above information and will not provide any reasons for the valuations and categorizations.
Once you receive the notice, you will need to determine if you are satisfied with the valuation and categorization assigned to your property. If you are not satisfied, you will need to submit an objection.
As a property owner, it is your responsibility to remain informed about upcoming rolls. This is your legal obligation regardless of whether you receive a notice or not.
The market value of a property refers to the price that a buyer is willing to pay the seller for the property. There are various methods used to calculate the market and this is usually done by a professional property valuer.
However, your local estate agent can provide you with an estimate on your property’s market value based on comparative sales on other properties in your area.
Generally speaking, the higher the market value of your property, the more you will need a professional valuer to provide you with an official market value.
It’s important to have a proper valuation done on your property, because the costs of incorrectly estimating your own property can be high due to potential legal costs involved with disputing the valuation and the costs involved with that valuation.
You can lodge an objection with the COJ if you feel your municipal property value is higher than the market value of your property, or if the categorization is not appropriate. If the COJ determines that your objection is valid, it will revalue and/or recategorize your property according to your objection. Should it determine that your objection is invalid, your valuation and categorization will stay the same.
You have a period of approximately 30 days from the date you receive notification of the outcome of the objection to appeal the decision to the Valuations Appeal Board.
The Valuations Appeal Board meets once every few months. Therefore, your appeal will be considered at the next scheduled meeting. The Board will notify you in writing of the outcome.
If the Valuation Appeal Board rejects your appeal and you believe it should have been successful, you will have to hire an attorney to take the matters further in a legal manner.
If you have missed the prescribed time period to object or appeal your property’s valuation or category, you may still approach the COJs Valuations Department to address the issue. This can be done in accordance with section 78 of the relevant Act.
However, it’s important to note that this is a lengthy process and the rules and regulations involved are slightly different. Our property attorneys can assist you with this and provide you with the relevant information.
For more information about the City of Johannesburg’s 2018 Supplementary 4 General Valuation Roll, or if you have a rejected appeal related to your property’s valuation and/or categorization, our property attorneys can assist.
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