General Rate - a rate levied equally on the unimproved value of the land and expressed as a number of cents per dollar of valuation. It is the same rate for all land in the local government area.

Differential General Rate - where it will be inequitable to levy a single general rate on all land, the Council determines differential categories of land and may levy a different rate on each category. There is no maximum number of categories, but the minimum is two.

A Council must levy either a general or differential general rate on all rateable land each year.

Minimum General Rate - a Council may set a minimum amount of a general or differential general rates.

Separate Rate or Charge - a levy on each rateable parcel of land in the local government area for a specific service facility or activity. For example, environment levy, waste management levy and bushland preservation levy.

Special Rate or Charge - a levy on specific land, which receives a special benefit from the provision of a service, facility or activity. Typical examples are rural electrification, road maintenance and rural fire levy.

Utility Charge - a charge for the provision of water, gas, sewerage or refuse collection services. Water charges may have a two-part charge for access and consumption.

On your rate notice you may see an item for an 'Urban Fire Levy'. This money is collected as a rate through the rate notice and is paid to the State Government to fund Fire Services.

The Council decides the rate in the dollar. The rate in the dollar is decided after all other separately identifiable revenue sources have been identified and the remainder is the amount the Council requires to fund its services for the year. A rate in the dollar is then decided to raise this amount of revenue. The general rate is the outcome of this process.

A rate is expressed as a number of cents in the dollar of valuation. A charge is a fixed dollar amount. Irrespective of the method of calculation they are all generically called "rates".

In most urban areas the total amount of the rate account is made up of a number of different rates and charges. A portion of these are based on the unimproved value of land, and are called a general or differential general rate. However, an increase in valuation does not mean an increase in rates. This is a decision for Council.

None of the 125 Councils in Queensland relies solely on a single general rate for all of their rate revenue.

It is not the valuation which determines the amount of the rates you pay. Rather it is the 'rate' which a Council applies to that valuation which determines the amount of rates you pay. The level of this rate is decided by the Council as a part of their budget process.

As an owner of a lot in a Community Titles Scheme the valuation notice for the whole scheme will be sent to the Body Corporate and the Council will apportion this value in accordance with your interest schedule of lot entitlement. You will then be rated on your apportioned valuation.

Councils have a number of tools at their disposal to minimise the impact of valuations and all Councils employ these to a lesser or greater degree. These are:

Differential General Rates - creates different categories of land, which may be based on land use, access to, or consumption of Council services, or even valuation bands. Each of these categories may have a different rate applied to it to equitably share the revenue burden.

Averaging over 2 or 3 years - valuations may be averaged over the last two or three years and the rate levied against that averaged value.

Limitation of Increase (Rate Capping) - Councils can limit the increase in rates by specifying a percentage over the previous years rates (a cap) above which rates will not rise.

Separate and Special Charges - a charge to fund specific services facilities to activities and by doing so reduces the impact of valuation based rates.

Concessions - Council can decide to reduce the burden on some ratepayers such as pensioners or other persons in the case of financial hardship. In addition, the State Government provides a rate concession for eligible pensioners of 20% of the gross rates and charges up to a maximum of $180 per year.

All of these powers can be used in combination or separately to minimise the impact of valuation on the amount of rates a property owner pays.

A component of own source revenue is derived from rates made and levied on the unimproved value of each parcel of rateable land. The valuations are made by the Department of Natural Resources and Mines under powers found in the Valuation of Land Act 1944.

Rates may be made and levied on the basis of the unimproved value of land. The valuations are provided on an annual basis except where the Minister for Natural Resources and Mines directs that a valuation should not be undertaken in a particular year. Where this occurs the valuations used in the previous year will also be used in the subsequent year.

There are also a number of other means to raise revenue that are related to the provision of a specific service, facility or activity. These are for the provision of a separate or special charge

There a number of processes each Council is required to carry out in order to raise revenue. The documentation of these processes is required to be made available to the public should you wish to view them.

Corporate Plan - a part of the annual planning process which sets the strategic goals of the Council over a four-year term. It identifies needs for the community and the means by which the Council is going to meet those needs.

Revenue Policy - expresses the principles to be adopted by the Council in raising revenue to meet the identified needs of the community.

Operational Plan - addresses the methods by which the objectives of a corporate plan are to be achieved. It also specifies the outcomes the Council wishes to achieve and the internal processes needed to produce the outcomes. It contains performance measures for these outcomes. The operational plan is linked to budget funding.

Budget - every Council must adopt a budget in each year (i.e., in June, July or August) in respect of the financial year. It is a decision-making process which allocates resources and authorises expenditure for the financial year. The budget must be based on the corporate and operational plans and have demonstrable links to those plans. The budget must also be consistent with the revenue policy. Rates and charges for the financial year must be decided at the budget meeting.

Following the budget meeting rate notices are issued by the Council to ratepayers.

Revenue Statement - a statement expressing the revenue measures adopted in the budget including the rates and charges set for the year.