Appeal backlogs continue across several municipalities
City of Johannesburg
In addition, 97 decisions on GV2018 supplementary roll objections remain outstanding. Depending on the outcomes of these objections, the number of appeals may still increase.
A total of 1 039 appeals were submitted by Rates Watch on the current valuation roll (GV2023). During 2024 and 2025, 994 appeals were heard. The bulk of the outstanding matters relate to residential properties categorised as Business and Commercial.
Although the City was unsuccessful in its review of an appeal board decision relating to the categorisation of residential properties developed on erven zoned for business purposes ( https://www.rateswatch.co.za/our-newsletters/rates-watch-newsletter-2025/), and its application for leave to appeal was also refused, these matters have not yet been scheduled for hearings.
Rates Watch will inform affected clients as soon as their appeals are scheduled.
Ekurhuleni
GV2021 Supplementary Roll 4 – Five appeals submitted are awaiting hearing dates.
GV2025 – A total of 80 appeals have been submitted to the GV2025 valuation roll to date.
Hearings will commence once the new Valuation Appeal Board is appointed. The appointment process is currently underway.
City of Cape Town
There are currently no outstanding appeals, although two objection decisions from the municipal valuer remain outstanding.
Rustenburg
There is one outstanding appeal. We understand that the dispute with the previous Municipal Valuer has been resolved, and that the Appeal Board is expected to hear the outstanding matter during 2026.
Tshwane
GV2025 – 30 appeals have been submitted. The first hearings are scheduled for 2 April.
Blue Crane Municipality (Eastern Cape)
Three appeals on GV2018 are outstanding, while decisions on two GV2025 objections are also pending.
Hantam Local Municipality (Northern Cape)
Appeals relating to a wind farm for GV2019 and GV2025 remain outstanding.
There is currently no Appeal Board appointed for Hantam Municipality.
Ekurhuleni: Nine month lapse in valuation roll maintenance
The contract of the valuation firm responsible for supplementary valuations in Ekurhuleni expired in May 2025.
A tender to appoint a new contractor was issued in 2025, closing on 19 June 2025, with 12 submissions received. However, no appointment was made, and a new tender was subsequently advertised.
The second tender closed on 8 December 2025, and a new contractor was only appointed in early March 2026.
During this period, no supplementary valuations were carried out. As a result, property owners were left with inaccurate valuations, which in turn led to incorrect property rates charges and, in several instances, credit control actions such as electricity disconnections for non-payment.
The lack of maintenance of the valuation rolls (GV2021 and GV2025) may also have an impact on municipal cash flow and delay property transfers due to the absence of clearance figures.
Rates Watch has submitted 85 valuation queries, which remain outstanding.
Municipalities should ensure proper planning and timely procurement processes where valuation-related contracts are due to expire.