
City of Johannesburg: Implementation of Clause 6.3.5 of the 2024/25 Rates Policy
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.











