General valuation roll comes into effect

he Msunduzi Municipality has implemented the 2019 general valuation roll with effect from 1st of July 2019. The roll which will be valid for the next five (5) financial years, was opened for inspection from the 04 March 2019 to 12th of April 2019. The deadline was subsequently extended to 17 May 2019.

More than 4000 objections received during the roll inspection and they will be processed in terms of section 51 of the Municipal Property Rates Act, which obligates the Designated Municipal Valuer to consider the objections, decide on the objections on fact; including submissions made by the objector and adjust or add to the valuation roll in accordance with any decision taken.

The Designated Valuer is expected to complete the process of processing objections by December this year. It is the Municipal Valuer’s responsibility to notify objectors and property owners of  the decision and adjustments made in terms of section 51 of the MPRA.

The notification will also state that the objector or owner must within 30 days after such notification apply, in writing, to the Municipal Manager for the reasons for the decision.  The Municipal Valuer will, within 30 days, after receipt of such application by the Municipal Manager, provide the reasons for the decision to the applicant, in writing.

If the objector or owner is not satisfied with the Valuer’s decision an appeal may be lodged against this decision and the process will be communicated to the objector by the Valuer when submitting the reasons for his/her decision.  In terms of section 50 (6) of the MPRA the lodging of an objection does not defer liability for payment of rates beyond the date determined for payment, however, property owners who have lodged objections may approach the Credit Control Department and make arrangements to pay a portion of the additional rates levied, pending the outcome of the objection process. Normal interest and penalties will accrue on any arrears.

Section 78 of the Municipal Property Rates Act 6 of 2004 as amended, requires that the valuation roll be updated on a regular basis when changes take place to property. These valuations are called supplementary valuations and must be compiled and published at least once a year in a Supplementary Valuation Roll. Objections to the Supplementary Valuation Roll 01 which is currently open will be accepted objections until the 30th of August 2019. 

The Municipality will be assisting property owners with regards to any queries they may have on the valuation roll throughout the general valuation roll cycle. The section 78 process is triggered by any of the following reasons:

Property incorrectly omitted from the Valuation roll
Property included in the Municipality after the last general valuation
Property subdivided or consolidated after the last general valuation
Substantial increase/decrease in property value for any reason after the last General valuation roll
Incorrectly valued properties in the last general valuation
Change in Property Category
Property that must be revalued for any other exceptional reason
Incorrectly recorded values in the roll due to clerical or typing error

It must be noted that if adjustments in the roll result to a reduction in value, the adjustment will be effective from the date on which the error was made.

If the adjustment results to an increase in value, the rates will become payable from the 1st day of the Month following the posting of a notice advising the property owner of the adjustment in the roll.  For items b, c, f and g the rates will become payable from the date of event.

The Municipality is committed to ensuring an accurate valuation roll that correctly reflects the market value of a property as at the fixed date of valuation- 2 July 2018.  However, ratepayers who did not lodge objections and still wish to challenge their property status – as indicated in the GV 2019 valuation roll, may lodge a section 78 query with the Municipality.  It should be noted that this is not an objection and there is no appeal in this process. 

Further enquiries may be directed to: Chazile.ndhlovu@msunduzi.gov.za or (033) 392 2686/2274/2279/2759.