• To regulate the power of a municipality to impose rates on property (in accordance with section 229(2) of the Constitution);
  • To provide a uniform framework for regulating the rating of property throughout the country;
  • To exclude certain properties from rating in the national interest;
  • To make provision for municipalities to implement a transparent and fair system of exemptions, reductions and rebates through rating policies;
  • To make provision for fair and equitable valuation methods of properties;
  • To make provision for a fair objections and appeal process regarding valuation of property.

Local Government; Municipal Property Rates Act, 4 of 2004 -  Download here >>


MPRA Circulars
MPRA Regulations
  • MPRA : The Municipal Property Rates Act Regulations 2006 – 18 October 2006
  • MPRA : Determination of conditions of appointment of members of appeal boards and members of committees established by appeal boards – 8 February 2007
  • MFMA : Effective date for municipalities to comply with the upper limits with respect to the rate ratios between residential and non-residential properties as they relate to agricultural and public service infrastructure properties – 27 March 2009
  • MPRA : Regulations on the rate ratio between the residential and non-residential categories of property – 27 March 2009
  • MPRA : Framework for condonation of non-compliance with provisions of the Act – 30 April 2009
  • MPRA : Amendment of the Municipal Property Rates Regulations 2009 – 12 March 2010
mSCOA Circulars