CITY OF uMHLATHUZE
PROPERTY RATES REBATE FOR THE 2013/2014 FINANCIAL YEAR
(ISAPHULELO SENTELA YOMHLABA SONYAKA ZIMALI KA 2013/ 2014)
The uMhlathuze City Council has yet to approve the Budget and Property Rates Policy for the 2013/2014 financial year. The rebates and criteria for rebates are not known at this stage, however, applications for the following rebates may be submitted:
1) Pensioners rebate
2) Rates Rebate on Agricultural Property
3) Public Benefit Organisations
40 Non Profit Organisations
The previous year’s rebates were:
Pensioners - a reduction of R100 000.00 in the value of the property
Agricultural properties - a 5% rebate
Public Benefit Organisations – 1:0.0125
Non Profit Organisations – 100%
The following general criteria will apply for rebates:
a. Written applications must be submitted before 31 May 2013;
b. The applicant must be the owner and occupier of the relevant property. In terms of Municipal Property Rates Act, Act no.6 of 2004, the lessee of a Municipal property will be deemed as the owner of the property.
c. Applicants must provide credible proof to the satisfaction of the Chief Financial Officer, or his delegate, that they comply with the criteria and requirements;
The following specific criteria for rebates will apply:
PENSIONERS REBATE (ISAPHULELO SABADALA)
1. The application form must be stamped by a Commissioner of Oath. The application form states that:
1.1The primary property is registered in his/her natural name and he/she permanently occupies that property. (Co-owners who are married to each other or property owned solely by either spouse are included).
1.2The applicant must be a ratepayer of 60 years or older;
1.3The same provisions applicable to pensioners apply to disability grantees, except that they must produce a certified copy of a letter, issued by the Department of Social Welfare confirming receipt of a disability grant.
2.A certified copy of his/her bar-coded RSA identity document is attached
RATES REBATE ON AGRICULTURAL PROPERTY
(ISAPHULELO SENTELA EMHLABENI WEZOLIMO)
1. The portion that is used exclusively for bona fide agricultural purposes must exceed 2 hectares in extent.
2. The owner must be taxed by SARS as a farmer and the latest tax assessment must be provided as proof.
3. Where the owner is not taxed as a farmer, proof is required that income from farming activities exceeds 40% of the household income.
4. Agricultural land used for activities other than bona fide agricultural purposes do not qualify for any rebates or valuation reductions.
PUBLIC BENEFIT ORGANISATIONS
(IZINHLANGANO ZOKUSIZAKALA KOMPHAKATHI)
1. Public Benefit Organisations performing a specific public benefit activity and registered in terms of the Income Tax Act for tax deduction because of those activities.
2.The following must be submitted together with the application for rebate form:
A Tax exemption certificate issued by the South African Revenue Services (SARS) as contemplated in Item 1, 2 and 4 of Part 1 of the Ninth Schedule of the Income Tax Act, 1962 (No 58 of 1962)
Submit an Affidavit stating that the property is still being used for Public Benefit Activities
Submission of a tax clearance certificate for PBO’s confirming that they are in good standing for the year preceding the application
Non Profit Organisations (Izinhlangano ezingenzi nzuzo)
1.A Tax exemption certificate issued by the South African Revenue Services (SARS) as contemplated in Item 1, 2 and 4 of Part 1 of the Ninth Schedule of the Income Tax Act, 1962 (No 58 of 1962) must be submitted together with the application for relief.
2. A certified copy of Registration as a Non-Profit Organisation with the Department of social Development and applicant must be on the current year NPO Register as at 31 May
3. Independent schools must also have a uniquely allocated education management information system(emis) number and must for the previous financial year provide proof that it received a subsidy from the relevant Provincial Department of Education(at least the majority, 60% and more, of the sources of funding be from a combination of one or more government grants)
Application forms may be obtained from Council's Financial Services offices at Richards Bay, Empangeni, Ngwelezane, eSikhaleni, eNseleni and Vulindlela.
City of uMhlathuze
Private Bag X1004
RICHARDS BAY DR NJ SIBEKO
3900 MUNICIPAL MANAGER