Appeal backlogs continue across several municipalities
City of Johannesburg
There are 84 Rates Watch appeals from the previous valuation roll and supplementary valuation rolls (GV2018) still to be heard.
There are 74 objection decisions on GV2018 supplementary rolls outstanding. Depending on the outcomes of these objections, the number of appeals may still increase.
A total of 1,083 appeals were submitted by Rates Watch on the current valuation roll (GV2023). To date, 1,000 of these have been heard. The bulk of the outstanding matters relate to residential properties categorised as Business and Commercial.
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. We understand that the City is exploring alternative options to seek leave to appeal the judgement.
Public Benefit Organisation properties are another category of property where matters remain on hold due to a pending High Court application aimed at compelling the City to apply the category correctly.
Rates Watch will inform affected clients as soon as their appeals are scheduled.
Ekurhuleni
GV2025 – A total of 80 appeals have been submitted to the GV2025 valuation roll.
There are five appeals to GV2021 SVR5 outstanding.
Hearings will commence once the new Valuation Appeal Board has been appointed. The MEC responsible for local government published the names of the proposed board members for public comment on 1 June. We trust that the appointment of the board will follow soon after the 21-day comment period has expired.
City of Cape Town
There are currently no outstanding appeals. We are awaiting the outcomes of objections to the valuation roll to be implemented on 1 July (GV2025).
Note: In Cape Town, the name of the valuation roll refers to the valuation date, whereas in most other municipalities the roll is named according to the year of implementation.
Rustenburg
There is one outstanding appeal.
We understand that the dispute involving the previous Municipal Valuer has been resolved. However, delays in confirming the appointment of a new Municipal Valuer are delaying the convening of the Appeal Board.
Tshwane
GV2025 – 30 appeals have been submitted. The first hearings were scheduled for 2 April, and to date six have been heard.
Blue Crane Municipality (Eastern Cape)
Three appeals on GV2018 remain outstanding, while decisions on two GV2025 objections are also pending.
The issue of conflicts of interest has now been resolved, and the hearings can be scheduled once the MEC confirms the alternates.
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. The MEC responsible for local government is currently in the process of establishing a board.