How rates are calculated
Learn how Council calculates your rates, what other charges or levies may apply to you and how to lodge an objection.
Calculating your rates
Council calculates your general rates based on your property’s:
- land valuation
- Average Rateable Valuation (ARV)
- rating category.
Land valuations
Land valuations are undertaken by Queensland Government and are based on site value, which is the market value of the land in its present state.
Site value includes the value of any improvements made to the land, such as:
Site value doesn’t include structural improvements, such as:
If you disagree with your land valuation, you can lodge an objection.
Averaging
Council averages your property's past 3 land valuations to find the ARV. This is used to calculate your rates.
This differs in situations when:
-
your property’s current valuation is less than your ARV. In this case, we will use the current valuation.
-
you don’t have 3 past land valuations due to subdividing or re-surveying. In this case, we will apply an averaging factor to the current land valuation.
Rating categories
Rating categories are based on a property's main land use and, in some cases, area of the land, average rateable valuation, zoning, location and other uses.
Council calculates your rate charge by multiplying your property's ARV by a dollar rate. The dollar rate depends on your property's rating category.
View the list of rating categories in the Rating Category Statement for 2024-2025. You can dispute your category if you think it wasn't evaluated fairly.
Change of property use
You need to update your rates account if you have changed the use of your property, including using it for paid guest accommodation. To do this, phone Council on 07 3403 8888 or complete the online form.
Paid guest and transitory accommodation
Council has introduced rating categories for:
- owner occupied houses and units where a room or rooms are used for paid guest accommodation
- houses and units rented to paying guests for temporary accommodation purposes.
Paid guest accommodation covers short term rentals for less than 42 nights to guests who are not normally resident at the property and which are publicly advertised.
The new categories were introduced to ensure properties with paid guest accommodation are rated equitably compared to solely-owner occupied residential properties, non-owner occupied residential properties, and entire properties or self-contained dwellings used for commercial transitory accommodation purposes.
These properties have a commercial focus, and in Council’s opinion, should be charged at a higher rate than a residence housing a family or tenant on a long-term basis. By increasing rates on these properties Council hopes to encourage more properties to be made available on the long-term rental market.
If an owner or other permanent resident remains at the property while a single or multiple rooms are rented out to paid guests, a different rating category may apply.
To ensure the correct rating category is applied to a property that is offered or available for rent to paid guests for temporary accommodation, a Change of property use online form is available.
This form can be completed by:
- ratepayers to nominate their own property
- ratepayers to report their own property not being used for these purposes
- non-owners to alert Council that a property may be used for these purposes (Council will investigate but cannot advise the outcome due to privacy laws)
A request can also be submitted if seeking information about undertaking paid guest accommodation and the impact on the rating category.
Levies and other charges
You may have other charges on your rates notice in addition to your general rates. These are for other Council services, activities and facilities including:
- levies for emergency services
- waste utility charges
- interest on overdue rates.
Levies
The Environmental Management and Compliance Levy helps Council to:
- control landfill gas
- protect waterways from toxins, waste, sediment and effluent discharge
- remediate landfills to meet our obligations under the Environmental Protection Act 1994.
For more information, see the Resolution of Rates and Charges in Council's Annual Plan and Budget.
Local governments are required to collect the Emergency Management Levy for Queensland Fire Department (QFD). It ensures there’s funding in place for emergencies, such as:
Learn more:
The Bushland Preservation Levy enables us to purchase and protect bushland areas and make them accessible to the public.
All properties that pay general rates are charged with this levy. However, a Bushland Preservation Rebate is offered to properties covered by a:
- Voluntary Conservation Agreement
- Land for Wildlife Agreement.
For more information about the levy, see the Resolution of Rates and Charges in Council's Annual Plan and Budget.
Council collects the Rural Fire Service Levy for fire services on behalf of:
- Brookfield Bush Fire Brigade
- Pine Mountain Rural Fire Brigade
- Moreton Island Rural Fire Brigade.
Fees and charges
The Rate Account and Services Establishment Fee is:
- $309.30 including GST
- charged to establish a new rate account when a property transfers ownership
- included on the new owner’s first rate account
- due within 30 days after the account is issued.
A part-fee is payable when a purchaser buys a share of the property.
To find out if you are exempt from paying this fee, visit Rates relief, rebates and exemptions.
A minimum Waste Utility Charge applies to all improved properties. The Waste Utility Charge covers a range of essential waste management activities. This includes:
- rubbish collection
- disposal costs for rubbish from wheelie bins and footpath rubbish bins
- kerbside collections
- disposal facilities management.
For information about how Council calculates, applies, alters and/or withdraws Waste Utility Charges from premises, read the Waste Management technical notes.
If you don’t pay your rates in full by the payment due date, you’ll pay interest:
- from the date the rates become overdue
- in line with the City of Brisbane Regulation 2012.
The interest rate is set each financial year. In 2024-25, the interest rate is 12.35% per annum, which compounds daily.
For more information, see the Resolution of Rates and Charges in Council's Annual Plan and Budget.
Other charges
Council applies a parity factor for Community Title Scheme (CTS) properties. It's based on the ARV of the CTS, which is used to apply a loading to your bills:
- general rates
- Bushland Preservation Levy
- Environmental Management and Compliance Levy.
| Band | Total land ARV | Multiplied by rate factor |
|---|---|---|
| A | For each dollar of the total land ARV of the land upon which a CTS is constructed up to and including $2,250,000 | 0.0000 |
| B | For each dollar of the total land ARV of the land upon which a CTS is constructed from $2,250,001 up to and including $6,000,000 | 0.00760 |
| C | For each dollar of the total land ARV of the land upon which a CTS is constructed from $6,000,001 up to and including $10,000,000 | 0.00970 |
| D | For each dollar of the total land ARV of the land upon which a CTS is constructed in excess of $10,000,000 | 0.00225 |
Example
An example of a parity factor calculation:
- total land ARV = $20,000,000
- unit ARV = $200,000.
| Band | Total land value (rateable) | Multiplied by rate factor | Total |
|---|---|---|---|
| A | Up to $2,250,000 | 0.0000 | $0 |
| B | $2,250,001 to $6,000,000 | 0.00760 | $28,500 |
| C | $6,000,001 to $10,000,000 | 0.00970 | $38,800 |
| D | Balance of $10,000,000 | 0.00225 | $22,500 |
Total of Bands A to D = $89,800.
The parity factor for this example is 1.4490.
The calculation is:
Parity factor = ($89,800 + $200,000) ÷ $200,000 = 1.4490
For more information about CTS rating:
- contact Council
- see the Resolution of Rates and Charges in Council's Annual Plan and Budget.
Lodge an objection
You can dispute a Council rate charge based on your land valuation or rating category.
Helpful links
Frequently asked questions
Under the City of Brisbane Act 2010, Council rates are levies charged:
- on land
- for Council services, facilities and activities.
Each financial year, Council decides what rates are going to be charged for the coming year. This information is made available to the public in the Annual Plan and Budget.
Council issues rates notices quarterly. To pay your rates account or to set up recurring payments, visit manage your property rates.
No, there isn’t an official Council rates calculator for the Brisbane Local Government Area. However, you can estimate your rates by learning more about how your rates are calculated.
If you need help, contact Council.
You can receive your rates notice via email and pay it online. Visit manage your property rates to learn more.
Yes, you can dispute a Council rates charge based on your land valuation or rating category. Lodge an objection to dispute your charges.
Council rates vary depending on your property’s land valuation and rating category. You can read more about how Council calculates your rates.