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20. Commercial/Non-Residential – Concessional
Entry into this category is restricted to those properties that have formerly been subject to exemption from rates under section 5 schedule 1(f) of this resolution but are determined to be no longer exempt.


Subject to meeting the General Criteria, a property may be included in this differential rating category where –

By examination of;




  1. the usage of the land, and/or

  2. the visual, spatial and economic attributes of the land, and/or

  3. the existence of any partial use that may comply with current exemption criteria, and

Council considers inclusion of a property into this category is appropriate.




  1. A property that is contained within one of the above categories (the "Original Category") that has a Parity Factor assigned to it by this resolution is automatically placed into a separate differential rating category referable to the Original Category and that Parity Factor. The criteria for this new category are the same as the Original Category with the addition of the Parity Factor.




  1. The Parity Factor applicable to a property is calculated by reference to Table "A".




  1. The Council, using the criteria specified in the Differential General Rating Table identifies the category in which each parcel of rateable land in the City is included.




  1. For the financial year the differential general rate is first calculated as set out opposite a category determined under (a) and (b) and specified in Table ‘B’ and made equally on the rateable value of all rateable land in the City included in that category.




  1. The result of (e) shall then be multiplied by the Parity Factor corresponding to the differential category determined under (a) and (b) and specified in Table ‘B’ to derive the differential general rates levied on an individual property.




  1. The Parity Factor referred to in (a) and (b) and specified in Table ‘B’ and which forms part of the calculation of differential general rates shall be determined by reference to the following basis shown in table ‘A’,


TABLE ‘A’

Band




factor 1

factor 2




A

for each dollar of rateable value of the land upon which a community titles scheme is constructed up to and including $2,250,000

0.00000

0.0000

plus,

B

for each dollar of rateable value of the land upon which a community titles scheme is constructed from $2,250,001 up to and including $6,000,000

0.00760

0.0000

plus,

C

for each dollar of rateable value of the land upon which a community titles scheme is constructed from $6,000,001 up to and including $10,000,000

0.00970

0.0000

plus,

D

for each dollar of rateable value of the land upon which a community titles scheme is constructed in excess of $10,000,000

0.00225

0.0000

plus,




for each dollar of rateable value apportioned to each lot within a community titles scheme by reference to its interest schedule lot entitlement under a community management statement

1.0000

1.0000




            1. The parity factor referred to in Table ‘B’ is calculated to be the sum of factor 1 divided by the sum of factor 2

            2. Where the parity factor determined above exceeds 5, the parity factor is deemed to be 5.


TABLE ‘B’

Category

Description

Differential General Rate (cents in the dollar)

Differential Minimum General Rate

Parity Factor

1

Residential – Owner-occupied

0.3020

$535.88

1.0000


2a

Commercial/Non-Residential – Group A

0.8990

$1,360.68

1.0000


2b

Commercial/Non-Residential – Group B

0.8922

$62,887.08

1.0000


2c

Commercial/Non-Residential – Group C

0.8922

$108,731.80

1.0000


2d

Commercial/Non-Residential – Group D

0.3878

$1,360.68

1.0000


2e

Commercial/Non-Residential – Group E

0.8922

$130,296.76

1.0000


2f

Commercial/Non-Residential – Group F

0.8922

$64,742.32

1.0000


2g

Commercial/Non-Residential – Group G

0.8922

$127,786.40

1.0000


2h

Commercial/Non-Residential – Group H

0.8922

$166,123.56

1.0000


2i

Commercial/Non-Residential – Group I

0.7666

$22,871.68

1.0000


2j

Commercial/Non-Residential – Group J

0.8922

$94,304.28

1.0000


2k

Commercial/Non-Residential – Group K

0.8922

$7,524.48

1.0000


2l

Commercial/Non-Residential – Group L

0.9170

$1,360.68

1.0000


3

Rural

0.3278

$573.56

1.0000


4

Multi-Residential

0.5328

$829.12

1.0000


5a

Central Business District – Group A

1.4245

$1,755.20

1.0000


5b

Central Business District – Group B

1.3775

$207,504.20

1.0000


5c

Central Business District – Group C

1.4034

$226,368.12

1.0000


5d

Central Business District – Group D

1.3750

$282,960.16

1.0000


5e

Central Business District – Group E

1.3493

$339,552.20

1.0000


5f

Central Business District – Group F

1.3395

$396,144.20

1.0000


5g

Central Business District – Group G

1.4337

$452,736.28

1.0000


5h

Central Business District – Group H

1.4196

$509,328.28

1.0000


5i

Central Business District – Group I

1.7159

$565,920.32

1.0000


5j

Central Business District – Group J

1.3508

$679,104.40

1.0000


5k

Central Business District – Group K

2.1523

$735,696.40

1.0000


5l

Central Business District – Group L

1.8496

$1,116,635.00

1.0000


5m

Central Business District – Group M

1.2778

$1,075,248.08

1.0000


5n

Central Business District – Group N

1.3097

$252,150.00

1.0000


5o

Central Business District – Group O

1.4309

$1,245,024.68

1.0000


5p

Central Business District – Group P

1.5989

$1,584,576.88

1.0000


5q

Central Business District – Group Q

2.1170

$1,810,945.04

1.0000


5r

Central Business District – Group R

1.7250

$1,924,129.08

1.0000


5s

Central Business District – Group S

1.7945

$579,125.00

1.0000


5t

Central Business District – Group T

1.7201

$705,200.00

1.0000


5u

Central Business District – Group U

1.3065

$241,771.88

1.0000


5v

Central Business District – Group V

1.3292

$470,167.52

1.0000


6

Other

0.8990

$1,360.68

1.0000


7

Residential – Non-owner Occupied or Mixed Use

0.3893

$669.24

1.0000


8a

Large Regional Shopping Centre – Group A

1.1299

$180,989.36

1.0000


8b

Large Regional Shopping Centre – Group B

1.1454

$169,934.76

1.0000


8c

Large Regional Shopping Centre – Group C

1.4695

$165,312.00

1.0000


8d

Large Regional Shopping Centre – Group D

1.1999

$188,067.00

1.0000


8e

Large Regional Shopping Centre – Group E

1.1623

$211,575.36

1.0000


8f

Large Regional Shopping Centre – Group F

1.1643

$322,220.04

1.0000


8g

Large Regional Shopping Centre – Group G

1.5745

$403,465.64

1.0000


8h

Large Regional Shopping Centre – Group H

1.2000

$352,624.96

1.0000


8i

Large Regional Shopping Centre – Group I

1.1920

$440,781.16

1.0000


8j

Large Regional Shopping Centre – Group J


1.3410

$470,166.60

1.0000


8k

Large Regional Shopping Centre – Group K

1.2000

$611,216.60

1.0000


9a

Major Regional Shopping Centre – Group A

1.5571

$1,037,453.76

1.0000


9b

Major Regional Shopping Centre – Group B

1.2824

$1,175,416.52

1.0000


9c

Major Regional Shopping Centre – Group C

1.4692

$1,454,987.52

1.0000


9d

Major Regional Shopping Centre – Group D

1.3500

$1,469,270.08

1.0000


10

CTS - Residential – Owner-occupied

0.3389

$535.88

Refer TABLE ‘A’

11a

CTS - Commercial/Non-Residential – Group A

0.9132

$1,360.68

Refer TABLE ‘A’

11b

CTS - Commercial/Non-Residential – Group B

0.9311

$1,360.68

Refer TABLE ‘A’

12

CTS - Multi-Residential

0.5977

$829.12

Refer TABLE ‘A’

13

CTS - Central Business District

1.3903

$1,755.20

Refer TABLE ‘A’

14

CTS - Residential – Non-owner Occupied or Mixed Use

0.4504

$669.24

Refer TABLE ‘A’

15

CTS – Minor Lot

0.9879

$669.24

Refer TABLE ‘A’

16

CBD Frame Commercial/Non-Residential

0.9262

$1,459.36

1.0000


17

CTS – CBD Frame Commercial/Non-Residential

0.9236

$1,459.36

Refer TABLE ‘A’

18

Commercial/Non-Residential – Special Concession

0.4353

$1,459.36

1.0000


19

CTS - Commercial/Non-Residential – Special Concession

0.0876

$1,459.36

Refer TABLE ‘A’

20

Commercial/Non-Residential – Concessional

0.1425

$1,360.68

1.0000





  1. Despite (e) and (f), the minimum differential general rate payable in respect of all rateable land in each category determined under (a) and (b) is that shown against its corresponding category in table ‘B’ above with the exception of any land to which Land use code 72 applies or which is otherwise exempt from minimum general rating under section 70(3) of the City of Brisbane Regulation 2012.




  1. Limitation of general rate increases.




  1. In the case of property included in categories 1 or 10 determined under the Differential General Rating Table (a);




  1. Despite (e) and (f) the amount to be levied by way of differential general rates for the financial year in respect of any property to which this subparagraph applies is not to be more than the amount of the differential rates (net of any partial rates remission granted under the Community Title Scheme Remission Policy) levied in respect of that property for the previous financial year increased by 7.50 per centum.




  1. Subject to (iii) and (iv), subparagraph (i) applies to any land that at the commencement of the financial year is in category 1 or 10 determined under (a), and which is the principal place of residence of the person/s who are the owner of the land, or if more than one person is the owner of the land, at least one of those persons.




  1. To avoid any doubt, subparagraph (i) does not apply to any land held either wholly or partially in the name of a trust (with the exception of a special disability trust), corporation, organisation, association or any other incorporated body other than an individual or individuals.




  1. If ownership of any land is transferred on or after the commencement of the financial year, subparagraph (i) is to cease to apply on and from the date such transfer takes effect except in the following instances:




  1. change of name on title as a result of marriage or change of name by deed poll, or;




  1. transfer to, or inclusion of a spouse/de facto/partner as a result of an amalgamation or separation of assets, or on the death of a spouse on the principal place of residence, or;




  1. transmissions to surviving joint tenant or tenants on death of other joint tenant.




  1. In the case of land that becomes the principal place of residence of at least one person who is an owner, after the commencement of the financial year, (i) applies from the first rating quarter of the next financial year following the approved application of the owner.




  1. In the case of property included in categories 16 or 17 determined under the Differential General Rating Table (a);




  1. Despite (e) and (f) the amount to be levied by way of differential general rates for the financial year in respect of any property to which this subparagraph applies is not to be more than the amount of the differential rates (net of any partial rates remission granted under the Community Title Scheme Remission Policy) levied in respect of that property for the previous financial year increased by 5.00 per centum.




  1. Subject to (iii), subparagraph (i) applies to any land that at the commencement of the financial year is in Category 16 or 17 determined under (a).




  1. If ownership of any land is transferred on or after the commencement of the financial year, subparagraph (i) is to cease to apply on and from the date such transfer takes effect.




  1. In the case of property that is included in category 16 or 17 determined under (a) after the commencement of the financial year, (i) applies from the first rating quarter of the next financial year following the approved application of the owner.

In the case of properties included in categories 2b to 2k, 5b to 5v, 8a to 8k, 9a to 9d, 18 and 19, a change in either the common name or the rateable property address of the property will not affect the categorisation for differential general rating purposes.

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