(1) I have been in contact with the Valuer General since her appointment.
(2) Valuation methodologies are legislated through the Valuation of Land Act 1916 and the Land Acquisition (Just Terms Compensation) Act 1991.
Over the next 12 months, I understand the Valuer General is focused on further enhanced quality assurance of values, as well as whole of Valuer General policy improvements to ensure they remain aligned to the Act and are fit for purpose. Service delivery of the Valuer General's functions will also be enhanced via a hybrid delivery model - with greater focus on in house valuation delivery.
(3) Since 1 July this year, there have been 1,184 objections.
(4) The Kiama electorate crosses over 3 LGAs:
- Kiama
- Shellharbour
- Shoalhaven
I am advised that for the three LGAs there have been 276 objections received since 1 July 2023.
(5 – 5 a)The Office of Local Government advises that determination of the rate structure is at each council's discretion. This is to ensure compliance with a council's notional general income, rate peg and the rating legislation in the Local Government Act 1993. The cents-in-the-dollar calculation is referred to as the ad valorem amount and forms part of each council's rating structure.
(6) Yes
(7) I am advised by the NSW Treasurer that the NSW Government provides relief to taxpayers who cannot afford increased tax obligations with respect to land valuations. Revenue NSW can provide relief to NSW customers who have been affected by a natural disaster.
This support includes:
- extending payment or lodgement time frames
- arranging payment plans
- lifting licence or registration sanctions
- putting debts on short term hold
- assisting with hardship applications
- considering the emergency situation when assessing requests for review.
The Taxation Hardship Review Board is an independent statutory body that can provide relief from tax obligations in cases of serious financial hardship. Taxpayers can apply for tax relief under this arrangement.
The Office of Local Government advises that each council is required to have debt management and hardship guidelines to better manage ratepayer debt and respond to genuine hardship.
Eligible pensioners are entitled to a maximum concession of $250 for ordinary rates and $87.50 for water and sewer supply services, if they are provided by the council.
Each NSW council also has the discretion to provide further concessions above the maximum concessions for pensioners, which must be met by the council.
