City of Johannesburg
There are 84 Rates Watch appeals from the previous valuation roll and supplementary valuation rolls (GV2018) still to be heard. A further 74 decisions on GV2018 supplementary valuation roll objections are outstanding, and depending on the outcomes, the number of appeals may still increase.
A total of 1 083 appeals were submitted by Rates Watch on the current valuation roll (GV2023). During the year, 994 of these were heard. The bulk of the outstanding matters relate to residential properties categorised as Business and Commercial. These matters were postponed pending the review of an Appeal Board decision, which is discussed in more detail later in the newsletter.
Some of the locus standi appeals were also removed from the roll and will be dealt with as section 52 reviews.
In terms of section 52 of the Municipal Property Rates Act (MPRA), the decision of the Municipal Valuer must be reviewed by the Valuation Appeal Board (VAB) where the value has changed by more than 10%. The Board may confirm, revoke, or amend the decision. The challenge is that if the decision is revoked or amended by increasing the objection outcome, the property owner has no input, and the only remedy is to approach the High Court for a review.
In these cases, we advised clients to lodge appeals to establish locus standi. This ensures that we are present at the hearing and able to intervene if the VAB does not confirm the Municipal Valuer’s decision.
Until early March 2025, Appeal Boards accepted these appeals and, in most cases, confirmed the Municipal Valuer’s decisions. Some chairpersons then dismissed the appeals as not being valid and ruled that they should instead be dealt with under the section 52 review process.
Fortunately, the chairpersons undertook to invite objectors to the section 52 review proceedings should there be any indication that the value may be increased.
Twenty-nine appeals were submitted on the first supplementary valuation roll (GV2023 SVR1), of which 11 have been finalised by the Appeal Boards.
Ekurhuleni
All Rates Watch appeals from the GV2021 valuation roll and up to the third supplementary valuation roll have been heard.
The objection results for the fourth supplementary valuation roll (GV2021 SVR4) are currently being processed, and appeals will be submitted in due course.
There have been 80 appeals submitted to the GV2025 valuation roll to date.
Hearings will commence once the new Valuation Appeal Board has been appointed. The appointment process is underway, and our information is that COGTA Gauteng has shortlisted the applicants.
Tshwane
The number of appeals submitted for the GV2025 general valuation roll may increase from the current 15, as the remaining objection results are still under review.
These appeals will be heard by the newly appointed Valuation Appeal Board, and hearings are expected to commence early in the new year.
Rustenburg
There is one outstanding appeal. We understand that the dispute with the previous Municipal Valuer has been resolved and that the Appeal Board will hear the outstanding matter early in 2026.