Property Tax Rebates for Pensioners 1


QUALIFYING CRITERIA – PENSIONERS

The applicant must:

(a) be the registered owner of a residential property within the following categories of properties : 

  • Farm properties used for Residential purposes
  • Small Holding used for Residential purposes

(b) produce a valid identity document;

(c) 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;

(d) 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;

(e) 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;

(f) NOT be in receipt of an indigent assessment rate rebate;

(g) must reside permanently on the property concerned which consists of one dwelling only and no part thereof is sub-let; 

(h) confirm the aforementioned details by means of a sworn affidavit.

The pensioners reduction and rebate will lapse:

(a) on death of the applicant;

(b) on alienation of the property;

(c) when the applicant ceases to reside permanently on the property;

(d) on expiry of validity period of valuation roll.

On approval, the following additional rebates will be applicable

1.  Reduction based on property value of R 150 000.

2.  Rebate based on monthly assessment rates payable as follows:

Average Monthly earnings in respect of preceding 12 months  
R0.00 to R 2 520 (2 x State pensions when amended) 100 % rebate on assessment rates
R 2 520.01 to R 4 500.00 85% rebate on assessment rates
R 4 500.01 to R 6 000.00 70% rebate on assessment rates
R 6 000.01 to R 7 500.00 55% rebate on assessment rates
R 7 500.01 to R 11 500.00 40% rebate on assessment rates

Who qualifies for a rebate?

Pensioners in the following two categories may qualify for a rebate:

CATEGORY 1 - 60 to 69 Years Old

Registered property owners who are pensioners may apply for a reduction of rates, subject to certain criteria. Pensioner's rebate application forms are available from any municipal Customer Service Centre.

There are 3 categories of pensioners defined in this category:

  • Pensioners dependent on a national security grant – 100% rebate (subject to criteria below);
  • Pensioners whose gross monthly earnings are less than R7 850 a month – 100% percent rebate (subject to criteria below);
  • Pensioners whose gross monthly earnings are higher than R7 850 but less than R13 458 a month – 50% rebate (subject to criteria below).

Pensioner criteria:

  • You are the owner of the property in respect of which the rates are charged;
  • You live on the property;
  • You must be at least 60 years old;
  • 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.

Documentation required:

  • Your identity document;
  • Proof of income for the previous tax year (SARS assessment); and
  • Proof of current income.

CATEGORY 2 -  70 years old and above

This is not an automatic rebate.

The City will provide 100% rebate to pensioners age 70 and above, irrespective of income, on condition that the maximum value of the property, does not exceed R2 000 000.

Pensioner criteria:

  • You are the owner of the proterty in respect of which the rates are charged;
  • You live on the property
  • You must be at least 70 years old;

Document required

A Certified copy of Identity Document 


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