Rates

Council raises most of its revenue from rates levied against residential and commercial properties. Rates are a contribution each property owner makes towards the cost of essential services (roads, waste and recycling collection, water and wastewater services), community facilities and infrastructure provided by Council, as well as regulatory responsibilities devolved to Council by the Queensland Government under the Local Government Act.

The 2023-2024 Differential General Rates were adopted at the Special (Budget) Meeting on 19 June 2023.

• Revenue Statement for 2023-2024 Financial Year ( PDF, 1.2 MB ) (includes rating categories and descriptions)

Pay your rates online Sign up to receive your notices by email

Rates issue dates

Cairns Regional Council issues rates notices twice a year:

• in January/February (for the period 1 January to 30 June); and
• in July/August (for the period 1 July to 31 December).

Rates are due at least 30 days from the date of issue of the rate notice. The due date is shown on the front of the notice.

The rates notice includes both general rates and utilities charges for water, sewerage and waste/recycling collection.  The Emergency Management Levy is collected on behalf of the State Government.  Water usage charges are billed separately; notices are issued three times per year based on meter readings. Water notices are due at least 33 days from the date of issue.

Each property is allocated a rating category according to land and property use, which is used as a basis for calculating the general rate charge.

Payment options

Council offers a variety of convenient payment options for rates, water billing, infringements, animal registration and other invoices (sundry debtors).

• Online payment options

Rates/Water notices by email

Opt-in to receive your Rates and Water Usage Notices by email. You will need your assessment number/s to register.

• Register for Rates and Water Usage Notices by email

Pensioner subsidy & concession

Eligible pensioners may be entitled to the State Government subsidy on rates and charges levied by Council, and the Council Pensioner Concession of the General Rate.

• State Government Subsidy/Council Pensioner Concession criteria and application process

General rating categories 2023-24

Statement as required by section 88 of the Local Government Regulation 2012. The category of your property is listed on the front of your rate notice together with your land use code. The first two numbers (primary numbers) of your land use code appear in the categories listed herein.

• A document containing the General Rating Categories ( PDF, 0.53 MB ) is available for download.  Note: This document is included with all rates notices issued by mail. Ratepayers who receive their rates notice by email are encouraged to download it for their reference.

Important

Objecting to a differential rate category in accordance with section 90 of the Local Government Regulation 2012:

(i) The only ground for objecting to the rating category for the land is that the owner considers the land should belong to a different rate category.

(ii) The owner may object by giving the local government an objection notice.

(iii) Cairns Regional Council will assess differential general rate objections submitted on an approved form.

(iv) The objection notice must be submitted by the owner within 30 days after the day the rate notice was issued.

Council will only accept a differential general rate objection notice in the financial year for which the rates have been levied. Adjustment to rates and charges because of a differential general rate objection notice will only be made from the commencement of the current rate period in which the objection was lodged.  Objections will not affect the levying and recovery of rates, consequently the owner remains liable for the rates and charges specified on the rate notice.

The following are the various categories which have been adopted by the Council:

Residential

Category A

Properties used, or capable of being used for residential purposes, excluding those included in commercial categories D & E. Ordinarily properties with following land use codes would fall with these categories:

01 Vacant urban land 02 Residential single unit dwelling - urban & rural 04 Large homesite – vacant urban & rural 05 Large homesite - dwelling – vacant urban & rural 06 Outbuildings 09 Group Titles and 94 vacant rural land.

Category K

Properties that are used for residential purposes and the lot is part of a Community Titles Scheme. Ordinarily properties with the following land use codes would fall within this category:

08 Building Units.

Category L2-L60+

Properties that are used for Multi Unit Dwellings (MUDs) purposes. Ordinarily properties with following land use code would fall within this category:

03 Multi-unit dwellings

Category M

Properties that comply with Section 50 of the Land Valuation Act 2010. Ordinarily properties with the following land use code would fall within this category:

72 Residential land which is subject to section 50 of the Land Valuation Act 2010.

Category R

Properties that are used for Retirement Villages and Relocatable Home Parks. Ordinarily properties with the following land use code will fall within this category:

21 Residential Institutions (non-medical care) and 10 combined multi-dwelling and commercial

Commercial

Category B

Properties that comprise Drive In Shopping Centres and in which the anchor tenants are a variety of department store(s) and/or discount department store(s) and large grocery supermarket(s) with major on-site parking facilities and having a gross lettable area retail (GLAR) over 34,999m². Ordinarily properties with the following land use codes would fall within this category:

12 Shopping group (more than 6 shops) 13 Shopping group (2 to 6 shops) 14 Shops main retail 15 Shops secondary retail and 16 Drive-in shopping centres.

Category D

Properties that are used, or capable of being used for commercial/industrial purposes and are contained within the shaded area on the map shown as Commercial Inner City, excluding those in Commercial B & G. Ordinarily properties with the following land use codes would fall within this category:

07 Guest house/private hotel 08 Building units 09 Group titles 10 Combined multi-dwelling & commercial 11 Shop (single) 12 Shopping group (more than 6 shops) 13 Shopping group (2 to 6 shops) 14 Shops main retail  15 Shops secondary retail  16 Drive-in shopping centre 17 Restaurant 18 Special tourist attraction 19 Walkway 20 Marina 22 Car park 23 Retail warehouse 24 Sales area outdoor 25 Offices 26 Funeral parlours 27 Hospitals, convalescent homes (medical care) (private) 28 Warehouses & bulk stores 29 Transport Terminals 30 Service stations 31 Oil depot & refinery 32 Wharves 33 Builders yard/contractors yard 34 Cold stores/ice works 35 General industry 36 Light industry 37 Noxious/offensive industry 38 Advertising/hoarding 39 Harbour industries 40 Extractive 41 Childcare 42 Hotel/tavern 43 Motel 44 Nurseries (plants) 45 Theatres/cinemas 46 Drive-in theatre 47 Licensed clubs 48 Sports club/facilities 49 Caravan parks 50 Other clubs/non-business 51 Religious 52 Cemeteries (including Crematoria) 55 Library 56 Showgrounds/racecourses/airfields 57 Parks & gardens 58 Educational including kindergartens 91 Transformers 92 Defence force establishments 95 Reservoir, dam, bores 96 Public hospital 97 Welfare homes/institutions and 99 Community protection centre.

The following land zones within the CairnsPlan 2016 are also specifically included in this category principle, major, district, local, neighbourhood & specialised centre, mixed-use precinct 1 & 2,  low/ medium/high impact industry, waterfront & marine industry and Strategic port land. Ordinarily properties with the following land use codes would fall within this category:

01 Vacant urban land 04 Large vacant urban land 06 Outbuildings 09 Group Titles and 72 Refer to section 50 of Land Valuation Act 2010.

Category E

Properties that are used or capable of being used for commercial/industrial purposes (excluding those in Commercial Categories B, D, F & G) and are not contained within the shaded area on the map shown as Commercial Inner City. Ordinarily properties with the following land use codes would fall within this category:

07 Guest house/private hotel 08 Building units 09 Group titles 10 Combined multi-dwelling & commercial 11 Shop (single) 12 Shopping group (more than 6 shops) 13 Shopping group (2 to 6 shops) 14 Shops main retail 15 Shops secondary retail 16 Drive-in shopping centres 17 Restaurant 18 Special tourist attraction 19 Walkway 20 Marina 22 Car park 23 Retail warehouse 24 Sales area outdoor 25 Offices 26 Funeral parlours 27 Hospitals, convalescent homes (medical care) (private) 28 Warehouses & bulk stores 29 Transport terminals 30 Service stations 31 Oil depots & refinery 32 Wharves 33 Builders/contractors yard 34 Cold stores/ice works 35 General industry 36 Light industry 37 Noxious/offensive industry 38 Advertising/hoarding 39 Harbour industries 40 Extractive 41 Childcare 42 Hotel/tavern 43 Motel 44 Nurseries (plants) 45 Theatres/cinemas 46 Drive-in theatres 47 Licensed clubs 48 Sports clubs/facilities 49 Caravan parks 50 Other clubs/non business 51 Religious 52 Cemeteries (including Crematoria) 55 Library 56 Showgrounds/racecourses/airfields 57 Parks & gardens 58 Educational including kindergartens 91 Transformers 92 Defence force establishments 95 Reservoir, dam, bores 96 Public hospital 97 Welfare homes/institutions and 99 Community protection centre.

The following land zones within the CairnsPlan 2016 are also specifically included in this category principle, major, district, local, neighbourhood & specialised centre, mixed-use precinct 1 & 2,  low/medium/high impact industry,  waterfront and marine industry. Ordinarily properties with the following land use codes would fall within this category:

01 Vacant urban land 04 Large vacant urban land 06 Outbuildings 09 Group Titles and 72 Refer to section 50 of the Land Valuation Act 2010.

Category F

Properties used by Not for ProfitRecreation, Sporting and Community Groups that are eligible for Rates Based Financial Assistance. This category will apply where the land qualifies for assistance under Council’s Rates Based Financial Assistance Policy.

Category G

Properties that comprise Drive In Shopping Centres and in which the anchor tenants are a variety of department store(s) and/or discount department store(s) and large grocery supermarket(s) with major on-site parking facilities and having a gross lettable area retail (GLAR) over 20, 000m² and less than 35,000m².Ordinarily properties with the following land use codes would fall within this category:

12 Shopping group (more than 6 shops) 13 Shopping group (2 to 6 shops) 14 Shops main retail 15 Shops secondary retail and 16-Drive-in shopping centres.

Rural productive

Properties which are used predominately for Primary Production.Ordinarily properties with the following land used codes would fall within this category:

60 Sheep grazing - dry 61 Sheep breeding 64 Cattle grazing/breeding 65 Cattle breeding & fattening 66 Cattle fattening 67 Goats 68 Milk quota 69 Milk no quota 70 Cream 71 Oil seeds 73 Grains 74 Turf farms 75 Sugar Cane 76 Tobacco 77 Cotton 78 Rice 79 Orchards 80 Tropical fruits 81 Pineapples 82 Vineyards 83 Small crops/fodder irrigated 84 Small crops/fodder non-irrigated 85 Pigs 86 Horses 87 Poultry 88 Forestry & logs 89 Animals special and 93 Peanuts.

Other land

The description and identification for this category is land not included in any of the above categories.

Differential rate

The Differential General Rate & Minimum rate for each category is as follows:

Full details of general rates, special charges, utility charges, concessions and other important information can be obtained from Council’s Revenue Statement General Policy ( PDF, 1.2 MB ).

State Government Emergency Management Levy

The State Government Emergency Management Levy is a compulsory charge collected by council on behalf of the State Government under the Fire and Emergency Service Act 1990. Charges are levied on each surveyed parcel of land. For more information go to www.qfes.qld.gov.au/planning-and-compliance/em-levy.

State Government Subsidy / Council Pensioner Concession

Approved pensioners who are owner occupiers or life tenant by way of a valid will and meet all other eligibility requirements, may be entitled to a 20% State Government Subsidy on rates and charges levied by Council up to a maximum of $200 per annum. Pensioners deemed eligible for the State Government Subsidy may also be entitled to the Council Pensioner Concession of $300 per annum.

Pensioners must be the holder of a Queensland Pensioner Concession Card issued by Centrelink or the Department of Veterans’ Affairs, or a Queensland Repatriation Health Card – For all Conditions (Gold Card) issued by the Department of Veterans’ Affairs.

All applications for the pensioner subsidy/concession must be in writing on the prescribed form. The pensioner rate subsidy/concession will commence from the date the application is submitted to Council and will not be applied retrospectively.

NOTE: Only new applicants or those whose circumstances have changed need apply.  In cases of co-ownership, the Council Pensioner Concession will only apply if all owners meet the eligibility requirements. Full details of the State Government Subsidy can be found at www.qld.gov.au/community/cost-of-living-support/rates-subsidy and details of the Council Pensioner Concession Policy can be found as part of the Revenue Statement ( PDF, 1.2 MB ).

Change of postal address

Notification of change of postal address must be lodged directly with Council. Ratepayers that receive more than one assessment must advise Council of all properties that the change will affect . View the change of address form.

Interest

Pursuant to section 133 of the Local Government Regulation 2012, interest will be charged at the prescribed rate of 11.64% per annum calculated at compound interest on daily rests, on all rates and charges which remain unpaid after the expiration of the due date for payment.