MUNICIPALITY RATES & TAXES REBATE
Did you know that Pensioners can apply for a municipality rates and taxes rebate?
CITY OF JOHANNESBURG
Registered owners of property located within the City of Johannesburg, who are pensioners, may apply for a reduction of rates. This application is subject to certain criteria.
There are two categories of Pensioners who may apply for the rebate:
60 - 69 years of age
Pensioners who fall within this category will receive a rebate according to their monthly income, as per the table below:
Gross Monthly Income Rebate
Pensioners dependent on a national security grant 100%
Less than R7 850 a month 100%
Higher than R7 850 but less than R13 458 a month 50%
* Please note that there are specific criteria that need to be met before a Pensioner can qualify for a rebate.
70 years of age and above
The City will provide a 100% rebate to pensioners aged 70 and above, irrespective of income, on condition that the maximum value of the property does not exceed R2 000 000.00
The criteria for a pensioner rebate are as follows:-
The Pensioner must be the registered owner of the property in respect of which the rates are charged;
The Pensioner must live on the property;
The Pensioner must be at least 60 years old (in terms of a rebate for the first group) or The Pensioner must be at least 70 years old (in terms of a rebate for the second group);
The total value of the property as per the General Valuation Roll, that is, the land plus the improvements, may not exceed R2 000 000.00.
Should you meet the above criteria, you can fill out an application form and take same to any City of Johannesburg customer care centre together with the following:-
Your identity document;
Proof of income for the previous tax year (SARS assessment); and
Proof of current income.
Please note that Pensioners who are 70 years of age or above only need to take their original Identity Document as well as a certified copy thereof together with the application form when applying for the rebate.
EKURHULENI METROPOLITAN MUNICIPALITY
Registered owners of properties located within Ekurhuleni Metropolitan Municipality can also apply for a Pensioner rebate, known as a Pensioner Assessment Rates Reduction at Ekurhuleni Metropolitan Municipality.
The applicant must meet the following criteria:
be the registered owner of property within the following categories of properties
Farm properties used for Residential purposes;
Small Holding used for Residential purposes produce a valid identity document;
must be at least 60 years of age upon application, provided that where couples are married in community of property and the property is registered in both their name, the age of the eldest will be the qualifying factor;
be in receipt of a total monthly income from all sources (including the income of the spouse of the owner) not exceeding an amount as determined by Council from time to time;
a once-off application must be submitted with the implementation of every new valuation roll. The applicant applies only once for the reduction and it remains valid for the duration of the valuation roll;
not be in receipt of an indigent assessment rate rebate;
must reside permanently on the property concerned which consists of one dwelling only and no part thereof is sub-let; and
confirm the aforementioned details by means of a sworn affidavit.
On approval of the application for a pensioner rebate, the following rebates will be applicable:-
SECTION 1: A reduction on the property value in respect of R150 000.00
SECTION 2: A rebate based on monthly assessment rates payable
This section is based on the Pensioner’s average monthly income and is calculated as follows:
Average monthly earnings Rebate on
in respect of preceding 12 months assessment rate
R0.00 to R 2 520 (2 x State pensions when amended) 100%
R 2 520.01 to R 4 500.00 85%
R 4 500.01 to R 6 000.00 70%
R 6 000.01 to R 7 500.00 55%
R 7 500.01 to R 11 500.00 40%
Should you meet the above criteria and wish to apply for the pensioner assessment rates reduction, you can fill in an application form and hand same in at your local Ekurhuleni office together:-
Certified copy of your identity document;
Copy of Deeds Office Registrations if “Registered Life Right User”;
Copy of previous year Income Tax Assessment if additional pensioner rebate (Section 2) is being applied for, and proof of income.
The application forms for both City of Johannesburg and for Ekurhuleni Metropolitan Municipality can be downloaded from their individual websites, alternatively you can contact our offices at email@example.com for the application forms.