How your Land Rates are Calculated

Overview

Your Council land rates are calculated on the land valuation supplied by the NSW Valuer General’s Office. We receive updated land values every three years. 

Your rates are calculated by multiplying the value of your land by the 'rate in the dollar’, which is determined by the category of your land. Each property in the Byron Shire falls into one of the following categories. 

Category  Number of Properties Rate in the Dollar Minimum Rate Average Rate Total Income
Residential 14,207 0.1135 1,048 1,618 22,981,412

Residential - Flood/Coastal

 15  0.1135  524  623  9,347
Business 1,191  0.2087 1,048  3,261  3,884,279
Business Byron Bay CBD 359  0.3043  1,048  7,358  2,641,504
Mining 0  0.2087 1,048  0  0
Farmland 534 0.0878  1,048  2,922  1,552,722
Farmland - Flood Prone 2  0.0878  524  524  1,048
Totals  16,308  n/a  n/a  1,905 31,070,362

To calculate your rate you multiply the value of your land by the ‘rate in the dollar’ that applies to your rating category.

For example: If your residential property has a land value of $2,000,000 the calculation is $2,000,000 x 0.001135 = $2,270.00.

Note that regardless of the land valuation, a minimum rate of $1,048.00 per year is payable.

Land values

Your Council land rates are primarily determined by unimproved land valuations.

Updated land valuations with a base date of July 2022 will be used for rating purposes for three rating years commencing from 2023/24.

An increase in total land valuations from the Valuer General does not increase Council’s total permissible annual rates revenue, they simply redistribute the rate burden between individual properties based on that property’s change in comparison to others.

The two principles of rating/taxation are considered by Council in order to implement a fair and equitable rating structure;

  • Ability to pay principle – This principle assumes that there is a relationship between land values and the ability to pay rates.
  • The benefit principle – This is essentially a user pays principle and considers that all properties have access to Council provided services.

The average land valuation in the Byron Shire rose by 95% between 2019 and 2022.

Generally, if your property’s land valuation increased by more than the shire average you will pay proportionally more rates than last year and if its land valuation was less than the shire average you may pay less. The overall permissible revenue increase will also affect the amount of rates you pay this year in comparison to the rates you paid last year.

More information about land valuations and their use by councils is available from the Property NSW website.

Where do your rates go?

Where do your rates go 2024 to 2025 infographic. Alternative text provided on the web page under image.

For every $100 spent Council invests:

  • $6 - natural environment, planning and development
  • $10 - parks, sports fields, beaches and bush regeneration
  • $9 - maintaining roads, bridges, footpaths and drains
  • $23 - major works and construction including flood recovery
  • $13 - recycling and waste services
  • $8 - water operations
  • $11 - sewer operations
  • $9 - buildings and pools
  • $5 - community services, libraries and childcare
  • $3 - administration and governance
  • $2 - enforcement and environmental health
  • $1 - emergency services

For a comprehensive overview of our rates and charges see our Revenue Policy including Fees and Charges