How do I Object?
OBJECTION PROCESS
The owners of properties within the boundaries of the Theewaterskloof Municipality or any other person have the right to inspect the
general valuation roll and object to the entry in the roll where the owner or any other person disagrees with the entry in the roll or
against an omission from the roll.
Date of valuation: 1 July 2022
Date of implementation: 1 July 2023.
Please make sure you complete the official objection form and not a
query form.
CONTENTS OF GENERAL VALUATION ROLL
Local Government Municipal Property
Rates Act 6 of 2004, as amended (Section 48)
The Local Government Municipal Rates Act No 6 of 2004 stipulates
that:
A General Valuation Roll must list all rateable properties in the
municipality.The valuation roll must reflect the following particulars in
respect of each property as at the date of valuation to the extent that
such information is reasonably determinable and all these entries
can be objected against:
- The registered or other description of the property;
- The category determined in terms of section 8 in which the property falls;
- The physical address of the property;
- The extent of the property;
- The market value of the property, if the property was valued;
- The name of the owner; and
- Any other prescribed particulars.
PUBLIC NOTICES OF GENERAL VALUATION ROLL
Local Government Municipal Property Rates Act (Section 49)
The Valuation Roll must be printed, bound, certified and handed over
to the Municipal Manager by the Municipal Valuer 5 months before
implementation date of the roll.
The Municipal Manager must within 21 days of receipt of the Roll
publish in the Provincial Gazette once a week for two consecutive
weeks that the Roll is open for inspection and also in the media.
The Valuation Roll must be opened for inspection for a minimum of
30 days (prescribed by Section 49 of the MPRA).
Section 49 notices inviting the owners to inspect the Valuation Roll
and object to the entry in the roll where the owner disagrees with the
entry or against an omission from the roll must be sent by ordinary
mail, together with an extract of the valuation roll pertaining to that
owner's property.
The General Valuation roll must be published on the official website
of the municipality for the duration of the inspection period.
INSPECTION OF AND OBJECTIONS TO GENERAL VALUATION ROLL
Local Government Municipal Property rates Act (Section 50)
- Any person may inspect the Valuation Roll within the inspection
period and lodge an objection against any of the entries that
appears in the Valuation Roll.
- Reason for the objection, along with evidence to support the
objection must be included.
- A municipal council may also lodge an objection with the
municipal manager against any entry that appears in the roll.
- It is important to note the objection, must be in relation to a
specific individual property and not against the Valuation Roll
as such.
- The Municipal manager must after the end of the inspection
period submit all objections to the Municipal Valuer.
- The lodging of objections does not defer the liability for payment
of rates and taxes.
PROCESSING OF OBJECTIONS
Local Government Municipal Property Rates Act (Section 51)
- The objections received by the public are checked, captured on
the municipality's system and objection numbers are automatically
allocated.
- A confirmation letter is produced and serves as proof that the
objector submitted an objection against a specific entry.
- The municipal valuer must consider the objections and make a
decision in terms of Section 51 and adjust the Valuation Roll.
The number of objections and its complexity will determine the
time frames.
COMPULSORY REVIEW OF DECISIONS OF THE MUNICIPAL VALUER
Local Government Municipal Property Rates Act (Section 52)
- In the event that the Municipal Valuer adjusts the value by more
than 10% upwards or downwards the objection will be submitted
to the Valuation Appeal Board for a compulsory review.
- The appeal board must review the decision and confirm, revoke
or amend the decision.
- When the appeal board amends or revokes the value, the
chairperson and the valuer must ensure that the valuation roll is
adjusted in accordance with the decisions taken by the appeal
board.
- Any adjustments or additions made to General Valuation Roll in
terms of the above must take effect on the effective date of the
General Valuation Roll.
- Any adjustment in the valuation of the property that affects the
rates payable, the value on the account must be adjusted
accordingly.
NOTIFICATION OF OUTCOME OF OBJECTION
Local Government Municipal Property Rates Act (Section 53)
- The Municipal Valuer must in writing, inform the objector what the
Valuers' decision is and whether Section 52 applies (change by
more than 10%).
- The objector and owner will be notified of the Municipal Valuers'
decision.
- The objector may apply in writing for written reasons of the
Municipal Valuer’s decision.
- Written reasons must be applied for within 30 days after the date
of the notification at a fee as proclaimed in the Local Government
Gazette, such fee must be paid in advance.
- The Municipal Valuer must provide written reasons within 30
days of application.
- If the client is still not happy, an appeal must be lodged within 21
days of receiving the reasons.
NO FORM EMAIL OR FACSIMILE (FAX) SUBMISSIONS WILL BE ACCEPTED.
NO LATE OBJECTIONS WILL BE ACCEPTED.
CLOSING DATE FOR OBJECTIONS IS ON 30 August 2024.
The completed objection forms can be returned BY HAND to any of the centre(s) listed below, or submitted ONLINE on the website. Kindly bring along the Section 49 notice when submitting your objection, as this will expedite the submission process:
6 Plein Street
Caledon
7230
APPEAL PROCESS
RIGHT OF APPEAL
Local Government Municipal Property Rates Act (Section 54)
An appeal to an appeal board against a decision of a Municipal
Valuer in terms of Section 51 may be lodged in the prescribed
manner with the Municipal Manager concerned by:
- A person who has lodged an objection in terms of section
50 (1) (c) and who is not satisfied with the decision of the
Municipal Valuer;
- An owner of a property who is affected by such a decision,
if the objector was not the owner; or
- The Council of the municipality concerned, if the
municipality's interests are affected.
The Chairperson of the Appeal Board must inform all parties
concerned of the date and venue where the appeal hearing will take
place.
The Chairperson of the Appeal Board and the Valuer of the
Municipality must ensure that the Valuation Roll is adjusted or added
to in accordance with the decision of the Appeal Board.
The Valuation Appeal Board is an independent body appointed by
the MEC for Local Government under Section 56 of the Municipal
Property Rates Act. The Board consists out of a legal representative
(Advocate) and two professional valuers, registered at the SA
Council for Professional Valuers.
How do I lodge an Appeal?
Details of this will be provided to you together with the outcome of your objection.