Warning over deadlines for property valuations in South Africa
Homeowners must not miss the deadline for objecting to their property valuation, says Jerome Levitz, a director at the law firm Fluxmans.
Each municipality ascribes rates and service fees for a property in terms of section 229 of the Consitution, said Levitz.
Section 2 of the Municipal Property Rates Act also empowers a local municipality to levy a rate on properties in its area.
Despite these legal obligations, the municipality does not have unfettered discretion as to the value it ascribes to a property.
“In terms of Section 45(1) of the Rates Act, properties must be valued in accordance with generally recognised valuation practices, methods and standards,” Levitz said.
Municipalities publish a municipal roll every four years. The most recent City of Joburg roll was published on 15 February 2023 and is currently open for public inspection.
According to the director, one should inspect the roll as one has a limited period of time, i.e. until 31 March 2023, to object to the roll should one wish to do so.
“It is important that one objects prior to the closure of the official objection period, 31 March 2023.”
“Section 78 of the Rates Act provides for a procedure should you fail to object within the time periods specified in terms of which one can lodge a query to the valuation directorate in terms of which you request them to re-visit your property valuation. It is, however, advisable that you object within the prescribed period, namely prior to 31 March 2023,” he said.
How to object
It is important that your objection include the reasons for the objection and evidence to support the objection.
Levits added that on the lodgement of an objection, you would receive a confirmation letter containing an objection number.
The municipal valuator will consider the objection and either make an adjustment to the valuation roll, alternatively, dismiss the objection.
If the municipal valuator adjusts the value by more than 10%, the objection will automatically be submitted to the Valuation Appeal Board for a compulsory review, he said.
The municipal valuator will provide a written decision, and the objector can request written reasons within 30 days. The valuator has 30 days to provide the reasons. If unsatisfied, one can appeal within 21 days of receiving the written reasons, said Levitz.
“Appeals must be lodged in the prescribed manner with the Municipal Manager, who is obliged to refer the appeal to the Chairperson of the Appeals Board within 14 days of receiving the Appeal.”
“The Chairman of the Appeals Board will convene a meeting of the Appeals Board within 60 days after the Appeal has been forwarded to the Chairperson. The Chairman of the Appeals Board will inform all parties concerned of the date and venue where the appeal hearing will take place. The Appeals Board decision will be published,” added the director.
Commentary from Fluxmans
Loading ...