WHY IS THERE A NEED FOR THE MUNICIPAL PROPERTY RATES ACT?
- 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
- CIRCULAR NOTICE [C/16/02/2021]
Revised circular on the application of section 32 (extension of the validity period of valuation rolls by municipalities and/or the mec) of the municipal property rates act, 2004 (as amended) and related matters - CIRCULAR NOTICE [C/01/07/2021]
To determine individual market values and separate rates accounts for each registered Government owned property - CIRCULAR NOTICE [C/02/07/2021]
Municipal response to civil unrest (July 2021) in terms of the local Government Municipal Property Rates Act No. 6 of 2004 - Circular No.3
Regulations on the rate ratio between residential and non-residential properties - Circular No.4
To clarify the meaning of Any Specified PBA ito of the Income Tax Act - Circular No.5
Implication of the Redetermination of Municipal Boundaries - Circular No.6
Advising Municipalities to correct Non Compliance with specific provisions of the Act - Circular No.7
On specific provisions of the Municipal Property Rates Amendment Act 2014 - Circular No.8
On section 80 of the MPRA - Circular No.9
On section 32 of the MPRA - Circular No.10
Effective Dates of Supplementary Valuations - Circular No.11
Focusing on Compliance with Sections 6 and 14 of the Act February 2021 - Circular No.12
Focusing on Compliance with Sections 9 and 19 of the Act February 2021 - Circular No.13
Rating Of Regulated Categories of Properties February 2021 - Specimen Resolution Levying Rates
10-04-2014-revised-24-01-2017 - Specimen Property Rates Bylaw
FINAL 27-11-2018
- MPRA : Sec49 notice, GV 2021-2027
- 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
- MFMA mSCOA Circular No 3
02 November 2015 - MFMA mSCOA Circular No 4
2 March 2016 - MFMA Circular No 71
17 January 2014 - MFMA Circular No 80
08 March 2016 - MFMA Budget Circular No 91
- MFMA Budget Circular No. 93
01. 2019_2020 | 07 Dec 2018 (final) - 08 March 2018
- MFMA Budget Circular No 99
09 March 2020 - MFMA Circular No. 107
04 December 2020