Property types

1. Overview

A council may raise any general rates by the application of a differential rate if it uses the capital improved value system of valuing land. If a council declares a differential rate for any land, the council must specify the objectives of the differential rate.

This page provides the objectives of each differential rate. 

2. General Vacant

Any land on which no building designed or adapted for human occupation is erected; and which does not have the characteristics of:

  • Farm Vacant Land
  • Commercial Vacant Land
  • Industrial Vacant Land or
  • Rural Residential Vacant Land.

3. General Building

Any land on which a building designed or adapted for human occupation is erected; and which does not have the characteristics of:

  • Farm Building Land
  • Commercial Building Land
  • Industrial Building Land or
  • Rural Residential Building Land.

4. Farm Vacant Land

Any land on which no building designed or adapted for human occupation is erected and is "Farm land" within the meaning of section 3(1) of the Valuation of Land Act 1960.

farm land means any rateable land—

(a) that is not less than 2 hectares in area; and

(b) that is used primarily for grazing (including agistment), dairying, pig-farming, poultry-farming, fish-farming, tree-farming, bee-keeping, viticulture, horticulture, fruit-growing or the growing of crops of any kind or for any combination of those activities; and

(c) that is used by a business—

  (i) that has a significant and substantial commercial purpose or character; and

  (ii) that seeks to make a profit on a continuous or repetitive basis from its activities on the land; and

  (iii) that is making a profit from its activities on the land, or that has a reasonable prospect of making a profit from its activities on the land if it continues to operate in the way that it is operating.

5. Farm Building Land

Any land on which a building designed or adapted for human occupation is erected and is "Farm land" within the meaning of section 3(1) of the Valuation of Land Act 1960.

farm land means any rateable land—

(a) that is not less than 2 hectares in area; and

(b) that is used primarily for grazing (including agistment), dairying, pig-farming, poultry-farming, fish-farming, tree-farming, bee-keeping, viticulture, horticulture, fruit-growing or the growing of crops of any kind or for any combination of those activities; and

(c) that is used by a business—

  (i) that has a significant and substantial commercial purpose or character; and

  (ii) that seeks to make a profit on a continuous or repetitive basis from its activities on the land; and

  (iii) that is making a profit from its activities on the land, or that has a reasonable prospect of making a profit from its activities on the land if it continues to operate in the way that it is operating.

6. Commercial Vacant Land

Any land on which no building designed or adapted for human occupation is erected which is, by reason of its zoning under the Moira Planning Scheme, capable of being used primarily for commercial purposes; and does not have the characteristics of:

  • Farm Vacant Land
  • General Vacant Land
  • Industrial Vacant Land or
  • Rural Residential Vacant Land.

7. Commercial Building Land

Any land on which a building designed or adapted for human occupation is erected which is capable of being used primarily for commercial purposes; and does not have the characteristics of:

  • Farm Vacant Land
  • General Vacant Land
  • Industrial Vacant Land or
  • Rural Residential Vacant Land.

8. Industrial Vacant Land

Any land on which no building designed or adapted for human occupation is erected which is, by reason of its zoning under the Moira Planning Scheme, capable of being used primarily for industrial purposes; and does not have the characteristics of:

  • Farm Vacant Land
  • Commercial Vacant Land
  • General Vacant Land or
  • Rural Residential Vacant Land.

9. Industrial Building Land

Any land on which a building designed or adapted for human occupation is erected which is capable of being used primarily for industrial purposes; and does not have the characteristics of:

  • Farm Vacant Land
  • Commercial Vacant Land
  • General Vacant Land or
  • Rural Residential Vacant Land.

10. Rural Residential Vacant

Any land which is more than two (2) and less than 10 hectares in area which is located within a Rural Residential Zone or zones under the Moira Planning Scheme on which no building designed or adapted for human occupation is erected which is used by a primary production business that:

  • does not have a significant and substantial commercial purpose or character
  • does not seek to make a profit on a continuous or repetitive basis from its activities on the land
  • is not making a profit from its activities on the land or does not have a reasonable prospect of making a profit from its activities on the land if it continues to operate in the way that it is operating.

11. Rural Residential Building

Any land which is more than two (2) and less than 10 hectares in area which is located within a Rural Residential Zone or zones under the Moira Planning Scheme on which a building designed or adapted for human occupation is erected which is used by a primary production business that:

  • does not have a significant and substantial commercial purpose or character
  • does not seek to make a profit on a continuous or repetitive basis from its activities on the land
  • is not making a profit from its activities on the land or does not have a reasonable prospect of making a profit from its activities on the land if it continues to operate in the way that it is operating.