| (1) |
A municipality may in terms of criteria set out in its rates policy— |
| (a) |
exempt a specific category of owners of properties, or the owners of a specific category of properties, from payment of a rate levied on their property; or |
| (b) |
grant to a specific category of owners of properties, or to the owners of a specific category of properties, a rebate on or a reduction in the rates payable in respect of their properties. |
| (2) |
When granting in terms of subsection (1) exemptions, rebates or reductions in respect of owners of categories of properties, a municipality may determine such categories in accordance with section 8(2), and subsection (2A), and when granting exemptions, rebates or reductions in respect of categories of owners of properties, such categories may include— |
| (b) |
owners dependent on pensions or social grants for their livelihood; |
| (c) |
owners temporarily without income; |
| (d) |
owners of property situated within an area affected by — |
| (i) |
a disaster within the meaning of the Disaster Management Act, 2002 (Act No. 57 of 2002); or |
| (ii) |
any other serious adverse social or economic conditions; |
| (e) |
owners of residential properties with a market value lower than an amount determined by the municipality; or |
| (f) |
owners of agricultural properties who are bona fide farmers. |
[Subsection (2) substituted by section 11 (a) of Act No. 29 of 2014]
| (2A) |
In addition to the categories of rateable property determined in terms of section 8(2), a municipality may, subject to any ratio determined in terms of section 19, for the purposes of granting exemptions, rebates and reductions, determine such property categories based on— |
| (b) |
properties to which the provisions of the National Heritage Resources Act, 1999 (Act No. 25 of 1999), apply, or an institution that has been declared to be subject to the Cultural Institutions Act, 1998 (Act No. 119 of 1998). |
[Subsection (2A) inserted by section 11 (b) of Act No. 29 of 2014]
| (a) |
list of all exemptions, rebates and reductions granted by the municipality in terms of subsection (1) during the previous financial year; and |
| (b) |
statement reflecting the income for the municipality foregone during the previous financial year by way of— |
| (i) |
such exemptions, rebates and reductions; |
| (ii) |
[Subparagraph (3) (b) (ii) deleted by section 11 (c) of Act No. 29 of 2014]; and |
| (iii) |
[Subparagraph (3) (b) (iii) deleted by section 11 (c) of Act No. 29 of 2014] |
| (4) |
Projections regarding revenue to be forgone for a financial year in relation to subsection (3)(b) must be reflected in the municipality's annual budget for that year as— |
| (a) |
income on the revenue side; and |
| (b) |
expenditure on the expenditure side. |
[Subsection (4) amended by section 28 of Act No. 19 of 2008]
Statistics Act, 1999
