Q2 2026 – Graphs for Services
June 22, 2026
The rates increases for the metros and selected larger local municipalities are set out below:
The rates increases for the metros and selected larger local municipalities are set out below:
Recent court decisions continue to shape the way municipalities fund services and implement property-related charges. A significant Western Cape High Court judgment has important implications for both municipalities and ratepayers.
The rapid growth of short-term rental accommodation continues to raise questions about how these properties should be categorised and rated. As municipalities seek greater clarity and consistency, the distinction between residential use and commercial accommodation is receiving increasing attention.
New valuation rolls and supplementary valuation activity continue across the country, making it important for property owners to review valuations and categorisations carefully when rolls are published.
Appeal backlogs continue across several municipalities, with a number of matters still awaiting hearings, objection decisions and board appointments.
The contract of the valuation firm responsible for supplementary valuations in Ekurhuleni expired in May 2025.
Recent commentary by the president of the International Property Tax Institute highlighted an article discussing the frustrations that property taxpayers experience when valuation systems lack transparency.
There are 84 Rates Watch appeals from the previous valuation roll and supplementary valuation rolls (GV2018) still to be heard.
More than 30 municipalities are expected to implement new valuation rolls on 1 July 2026.
Property Park (Pty) Ltd & 5 Others v Lesedi Local Municipality & Others
Judgment by Acting Judge CB Bhoola, handed down 24 February 2026
In a significant ruling by the High Court of South Africa (Gauteng Division), the City of Johannesburg sought to overturn a Valuation Appeal Board decision regarding the categorisation of 24 residential units located in Melrose Square on Oaks. On 9 December 2021, the Appeal Board determined that these units should be categorised as “sectional title residential” with effect from 1 July 2013. This differed from the City’s prior categorisation of the units as “sectional title business”.
Property Rates on Second and Further Residential Properties Owned by the Same Entity
Section 17(1)(h) of the Municipal Property Rates Act 6 of 2004 (MPRA) provides that no rates may be levied on the first R15 000 of the market value of properties categorised as “Residential Properties”. This exclusion applies to all residential properties in South Africa.
At Rates Watch, we are always looking for ways to contribute meaningfully to the growth of South Africa’s valuation profession. That is why we were proud to support the academic journey of Thembi Jezile, who recently completed her BCom Honours in Valuation and Management at the University of Johannesburg — and who has now officially qualified as a professional valuer after passing her board exam in March.
Rates Watch continues to make progress with appeals across multiple municipalities, with several appeal outcomes now concluded and others still awaiting review. Here’s a snapshot of the latest developments across key metros.
Johannesburg has initiated legal action against a judgment by a valuation appeal board (VAB) concerning the categorisation of properties used for residential purposes developed on land where the use zone also allows business and commercial use.