Q.
What are the exemptions under the Local Government Act for assessment rates?
A.
Appeal for reduction on assessment rates has been posted in:
Past year 2011 Q5 allowable grounds for objection to assessment rates;
Past year 2014 Q1 Aminah.
But those are for appeal and objection, here we need to answer on EXEMPTION.
Exemption from rates under the Local Government Act 1976 are as specified in S.134.
134. When any holding or part thereof is used exclusively—
(a) as public places for religious worship;
(b) as licensed public burial grounds or crematoria;
(c) for public schools;
(d) as public places for charitable purposes or for the purposes of science, literature or the fine arts, and not for pecuniary profit, the State Authority may at its discretion exempt such holding or such part thereof from the payment of any rate.
Exemption or reduction of rate
135. When any holding or part thereof is used exclusively for recreational, social or welfare purposes and not for pecuniary profit, the State Authority may at its discretion exempt such holding or such part thereof from the payment of all or any rates or may reduce any rate imposed on such holding or such part thereof.