The City of Johannesburg says it has received a total of 42 053 objections from ratepayers to its General Valuation Roll (GVR2023) which closed on the 5th of May 2023, representing only 4.5% of the GVR.
The GVR2023 comprised of 934 652 properties with objections by property category including ‘non-residential/non-business properties’ (601 objections), ‘business/commercial properties’ (9 454), ‘residential properties‘ (30 362) and ‘vacant land‘ (1636).
Of the objections lodged, the City has finalized 13 000 objections, it says, with the intention of finalizing objections by the end of September 2023.
“The General Valuation Roll (GVR2023) is a legislated process under the Municipal Property Rates Act (MPRA) in line with all its amendments. It is therefore important for all objectors and property owners to take note of key elements in the Municipal Valuer decision (MVD),” says Kgamanyane Maphologela, Director for Communications and Stakeholder Engagement for the City of Johannesburg.
Should the outcome of the objection by the Municipal Valuer be an adjustment of more than 10% upwards or downwards, the MVD will be presented to the Valuation Appeal Board for review of the MVD. The Appeal Board may confirm, revoke, or amend the decision.
To appeal to a property MVD, the objector or the property owner must first have objected to the property’s valuation during the objection period. The Municipal Valuer’s notice will indicate the starting and the closing date by when an appeal should be lodged. Reasons for the objection outcome may be requested at a prescribed fee.
An appeal to the Municipal valuer’s decision will be heard by a Valuation Appeal Board (VAB) which is an independent board that will be appointed by the MEC for Local Government as per the Municipal Property Rates Act 6 of 2004 as amended (MPRA), says the City. A VAB will consider all appeals and all objections where the value has changed by more than 10% upwards or downwards.
The VAB comprises of a legal representative with sufficient experience in administration of justice and two or more Professional Valuers. The process for the appointment of the VAB for the City is currently in progress by the office of the MEC for Local Government. It should be noted that all sittings and scheduling of appeals are managed by the VABs as per the MPRA and not by the City.
There is no cost implication for an appeal. The objector or property owner will be required to state why he/she doesn’t agree with the valuation of the property and what is the property value. Evidence regarding this will have to be presented to the VAB. The objector or property owner may be represented by a legal person, valuer, or any person of his/her choice. Any costs relating to the representation will be for the appellant’s own account.
“The City calls on property owners to remember that they have an obligation to continue paying their property rates while objections are being considered. Should an objection or even appeal be amended, the City will adjust the valuation roll and account”, says Maphologela.
Property owners should also note that their municipal invoices will reflect the property value as per the GVR2023 from the 1st of July 2023. The properties that were objected to will reflect the MVD only after finalisation of the objection.