How Rates Are Calculated

The 2025/26 budget considers the impact of rates on residents and ratepayers, while balancing the need for revenue to fund service delivery and achieve the objectives of the 2025 Council Plan.  An increase of 4.5% has been applied to the overall rate yield for the 2025/26 financial year.

Property valuations provided by the Valuer General are used as the basis for calculation of rates each year. Rates are calculated by multiplying a property’s value by the applicable rate in the dollar. Properties rated on the Unimproved Value method are revalued every year, while Gross Rental Value properties are valued every 3-4 years. The Shire’s most recent Gross Rental Revaluation was completed in 2024. Council assess and adjust its rate in the dollar for each rating category to counteract the overall impact of valuation movements. This ensures a consistent and equitable distribution of the required rates yield from one year to the next.

For the 2025/26 financial year Council will impose the following differential rating categories. These categories ensure that rate revenue is collected on a fair and equitable basis, taking into consideration the cost of delivering services to each of the respective land classes in the district.

To find out more about where your rates go, have a look at the Budget Guide 2025/26.

Calculating rates

Rates are calculated using the following formula:

$ = (gross rental value or unimproved value x rate in $) – any concessions + applicable levies and charges.

If a calculated assessment is below the minimum rate contribution, the minimum rate applies.

General Calculations

Minimum Rate Rate in $
Gross Rental Value – General $1,376 0.083600
Gross Rental Value – Storage Units $1,036 0.083600
Unimproved Value – General  $1,376 0.005996
Unimproved Value – Industrial / Mining  $1,376 0.011892
Unimproved Value - Rural Lifestyle $1,376 0.006097

Specified Area Rates

Area Rate in $
Yunderup Canal Entrance Dredging 0.005200
Yunderup Canal Maintenance 0.004900
Murray Lakes Canal Maintenance 0.005100
Willow Gardens Canal Maintenance 0.005100
Austin Lakes Phase Two Maintenance 0.003420

Pool Inspection Fee

Frequency Rate
Pro rata, per year $52

Emergency Services Levy (ESL)

Local governments are required to collect the State Government’s Emergency Services Levy (ESL) which funds services provided by the Department of Fire and Emergency Services (DFES). This levy is detailed separately on your rates notice.

For information about the ESL visit the DFES website.

Declared Pest Rate 

The Declared Pest Rate on Shire of Murray properties is imposed by the Office of State Revenue on behalf of the Peel Harvey Biosecurity Group. It is imposed on Shire of Murray proprieties, at no more than $30/annum/property over one hectare in area. The imposition of the rate is reviewed annually by Council to ensure the funds are delivering appropriate management of declared pests within Murray.

The rate helps fund educational programs and resources for landowners to help:

  • Achieve a holistic regional approach to pest management.
  • Protect the Shire’s biodiversity.
  • Mitigate losses to agricultural activity.
  • Reduce the impact of pests in the area.

For further information, please visit Department of Primary Industries and Regional Development. 

GRV and UV

Rates are calculated using property valuation as determined by the Valuer General and properties are rated according to land use. 

A Gross Rental Value (GRV) is applied to land within townsites and other land as approved by the Minister for Local Government where the land is used for predominantly non-rural purposes. 

A Unimproved Value (UV) is applied to land that is predominantly used for rural purposes.

See the Landgate website for further information about valuations including how and when they are determined.

Rate in dollar

Rate in the dollar is adopted by Council and determined on the basis of raising the revenue required to meet the deficiency between the total estimated expenditure proposed in the budget and the estimated revenue to be received from all sources other than rates. 

Rates revenue makes up approximately 45 per cent of the Shire’s annual budget. Together with other revenue sources, we are able to deliver the objectives of our Council Plan. Council has imposed differential rates in the dollar based on land usage to ensure an affordable rating level for all ratepayers.

For further information about the reasons for differential rates, please refer to our Differential Rates Statement of Objections and Reasons.