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/03/11/2025]
    Supplementary valuation rolls: compiling and publishing in terms of section 78 and 49 of the local government:
    Municipal property rates act, 2004 (mpra)
  • 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