How are rates calculated?

Every year, Council determines how much revenue is needed to deliver services, maintain infrastructure, and support our community. This is done through the annual budget process and a key part of this is the calculation of rates and charges.

Below is an overview of how your rates are calculated and what each charge on your notice means.

Land valuations and rating categories

The starting point for calculating your rates is the rateable value of your land, which is set by the Queensland Government’s Department of Resources under the Land Valuation Act 2010. These valuations are based on market trends and are used by Council to determine your general rates.

A rise in land valuation does not necessarily mean your rates will increase by the same percentage. Land valuation is just one factor considered when determining rates.

Each property is also assigned a rating category based on its land use and location. This helps ensure a fair contribution from different types of properties (e.g. residential, rural, commercial). These categories are listed in Council’s Revenue Statement.

If you disagree with the valuation of your property, you may wish to lodge an objection with the Department of Resources. Please note that objections cannot be lodged through Council as the land valuations are determined by the Department of Resources.

To inspect the land valuation roll for Livingstone Shire, you can visit:

General rate

The general rate is the main way Council collects revenue. It’s calculated by multiplying your property’s land valuation by the rate set for its category. A minimum general rate may apply if the calculated amount falls below a certain threshold.

Council also uses strategies like valuation banding to help reduce the impact of large increases in land values from year to year.

  • Depending on your property, your notice may include one or more of the following charges:

    Water access charge

    Covers the provision and maintenance of the water supply system — including treatment plants, infrastructure, and service delivery.

    Sewerage charge

    Covers the cost of operating and maintaining Council’s sewerage system.

    Waste and recycling charge

    Covers the cost of kerbside waste and recycling collection. This is based on the number of bins and collection frequency at your property.

    Residential waste facility charge

    Covers access to Council’s waste facilities and includes the issue of annual waste disposal vouchers.

    Road network separate charge

    Helps fund the maintenance of the local road network. This charge is applied equally across all rateable properties.

    Natural environment separate charge

    Supports environmental protection and conservation projects across the Shire.

    Disaster response separate charge

    Funds SES support, disaster response and recovery, and the upkeep of emergency infrastructure.

  • Special charges may be applied when a specific group of properties benefits from a particular service or project (e.g. a drainage upgrade in one area). These charges are time-limited and only used for the purpose they are collected.

  • Emergency Management Levy

    This is a State Government charge collected by Council under the Fire and Emergency Services Act 1990. It helps fund emergency services across Queensland. The levy applies per lot (except where primary production exemptions apply).

    If you believe the levy category for your property is incorrect, you must contact Council first before appealing to the Queensland Fire and Emergency Services Commissioner.

    To learn more, visit the Emergency Management Levy website.

    Waste Disposal Levy

    This is a State Government initiative aimed at reducing landfill and encouraging recycling. It applies to certain types of waste disposed of at landfill facilities.

Objecting to your property’s rating category

If you believe your property has been placed in the wrong rating category, you have the right to lodge an objection with Council.

You can only object to the category assigned, not the amount of rates charged or the State land valuation.

How to lodge an objection

To object, you must complete the approved Notice of Objection Against Categorisation form and submit it to Council within 30 days of the date on your rate notice. Your objection must:

  • Be submitted on the official form

  • Be addressed to:

  • Chief Executive Officer
    Livingstone Shire Council
    PO Box 2292, Yeppoon QLD 4703

  • State which rating category you believe your land should be in

  • Explain the facts and circumstances to support your claim

What happens next?

Council will assess your objection within 60 days of the closing date for objections. You’ll receive a written response with the outcome and the reasons for the decision.

If your property is placed in a new category, your rates will be adjusted accordingly.

Note:
• Lodging an objection does not delay the due date for your current rates – payment is still required by the due date.
• If you’re not satisfied with Council’s decision, you may appeal to the Land Court within 35 days of receiving the outcome.

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