Property owners who missed the City of Johannesburg’s General Valuation Roll 2023 objection deadline have a second chance to submit their Section 78 Query for consideration.
A Section 78 Query is essentially a submission made to the municipality that a property has been incorrectly valued, coupled with a request that the City re-consider the valuation of said property.
Property owners must complete a Section 78 Query form after which it will be dealt with as a query and not an objection. The City says that property owners must take note that if they have objected to a property, a query of the same matter will not be considered.
Once the query has been submitted, the property owner will be notified of the outcome. All changes relating to a property in this process will also appear on the next supplementary roll, and the property owner will have the opportunity to object formally to the valuation, if needed.
According to Kgamanyane Maphologela, Director of Customer Communications for the City of Johannesburg’s Group Finance Department, only property owners who did not initially object, can do so now.
“Section 78 Queries can be lodged with the Valuations Admin Department at 66 Jorrisen street, Jorrisen Place, 1st Floor East wing regarding property details such as market value, category or size as published in the General Valuation Roll. Property owners should provide the City with the necessary evidence required to support their submissions.”
The following conditions should be met when sending a Section 78 Query as per the Municipal Property Rates Act (MPRA) for a property:
- Incorrectly omitted from the Valuation Roll.
- Included in a municipality after the last general valuation.
- Subdivided or consolidated after the last general valuation.
- Of which the market value has substantially increased or decreased for any reason after the last general valuation.
- Substantially incorrectly valued during the last general valuation.
- That must be revalued for any other exceptional reason.
- Of which the category has changed; or
- The value of which was incorrectly recorded in the valuation roll because of a clerical or typing error.
Maphologela notes that a Section 78 Query may be lodged at any time during the period of a Valuation Roll provided that the property is not in other legal valuation stages such as objection, appeal, or review.
To submit a Section 78 Query, the following information should be submitted:
- Market evidence (list of sold properties within the immediate area as at the date 1st of July 2022).
- The details of property.
- Number of bedrooms and bathrooms.
- Swimming pool etc.
- The age of the improvements.
- Any adverse conditions that might affect the value.
- Building sizes.
- Building types (garage, granny flat) etc.
- Any other additional information or a motivated valuation report from registered Valuer as per 1st July 2022 (optional).
- Rent roll (if tenanted).
- Size of building (if not tenanted).
- Actual use of building.
- Property income and expenditure.
- Number of parking bays.
- Condition of the building (attach photos)
- Any other additional information or motivated valuation report from registered Valuer as per 1st July 2022 (optional).
Property owners can request a Section 78 Query form via firstname.lastname@example.org and return the completed form to the same email address.