Local Governments employ varying methodologies to determine the components of their rates calculations. Providing a just comparison for the community to use as a benchmark for their circumstances is not a simple straightforward calculation and requires some degree of interpretation of the data in the public documents of local governments. To this end the rates and charges information presented for each Local Government has been compiled by independent financial analysis firm RJ Back and Associates. The information has been collated from a number of sources including annual budgets, annual reports, annual returns, public websites, industry reports and rating comparisons and direct checks with Local Government officers.
The methodology for the calculation of average residential rates as presented in the website for each Local Government has been determined as follows. The average value (GRV) is determined by adding values for assessments levied at the adopted rate in the $; multiplying the threshold minimum value (minimum rate divided by the rate in the $) by the number of assessments on the minimum; then adding the two values above and dividing by the total number of assessment in the first two parts. This value is used for each year until a revaluation occurs and a new value is calculated. Generally the financial year 2013/14 provides the base year. The average rate is then determined by applying the rate in the $ against the value and adding the refuse charge. The increase in this average value is then presented for each Local Government.
Information for 56 Local Governments, as listed below, is based on total gross rental values as residential values were not defined in the Local Governments’ publications. As is demonstrated, these Local Government for the most part are small to medium operations whereby non-residential GRV contributions would have a negligible impact compared on presented results compared with the contribution of residential values. The Local Governments to which this applies are: Albany, Bassendean, Beverley, Boddington, Bridgetown-Greenbushes, Bruce Rock, Carnamah, Carnarvon, Chapman Valley, Chittering, Coolgardie, Coorow, Corrigin, Cranbrook, Cuballing, Cunderdin, Dalwallinu, Dandaragan, Donnybrook-Balingup, Goomalling, Halls Creek, Jerramungup, Katanning, Kondinin, Lake Grace, Laverton, Meekatharra, Menzies, Merredin, Morawa, Mount Marshall, Mukinbudin, Murray, Narembeen, Narrogin, Northampton, Nungarin, Perenjori, Plantagenet, Ravensthorpe, Sandstone, Tammin, Three Springs, Toodyay, Upper Gascoyne, Victoria Plains, Wagin, Wandering, Waroona, Westonia, Wickepin, Wiluna, Woodanilling, Wyalkatchem, Yalgoo, York.
In should be noted that results are confined to GRV assessments and not UV assessments and in consideration of the result presented for Chittering that the large increase in assessments for 2015/16 results from previous UV rated to GRV rated. The Council introduced a concession limiting the rate increase for those properties to $300 which distorts the results for 2015/16. In the result for Ngaanyatjarraku, data is yet provided for 2014/15 and 2015/16.