Contact us: 131 299

Department of Human Services

Real property rates and taxes policy

This policy sets out the South Australian Housing Trust’s (SAHT) responsibility to pay real property rates, taxes and charges in its capacity as either:

  • property owner
  • lessee
  • joint venture partner
  • administrator on behalf of another party.

It sets out the SAHT’s commitment to ensure the verification and timely payment of these expenses.

Changes are verified before they’re paid, and payments are made by their due date at the correct amount as calculated by the relevant authority - eg SA Housing Authority, in conjunction with the local government council or Revenue SA.

SAHT claims all relevant exemptions they qualify for in line with all relevant legislation.

Real property rates, taxes and charges payable by SAHT

SAHT pays real property rates, taxes and charges for properties that it:

  • holds title to the land and is the ratepayer or owner as defined under applicable legislation, including properties under the Rental Purchase and Progressive Purchase Schemes
  • is determined to be the party responsible in line with the terms of an executed lease, licence or joint venture agreement, regardless of who owns the land
  • is appointed as an administrator on behalf of another party - eg Aboriginal Housing Authority, Aboriginal Land Trust, Koonibba Aboriginal Community Council, Raukkan Aboriginal Community.

SAHT may not be responsible for paying real property rates, taxes and charges for properties transferred to Community Housing Providers, including:

  • under a Master Community Housing Agreement
  • under housing programs or initiatives - eg Renewing Our Streets and Suburbs, Transitional Housing Program.

Council rates and charges

If a property’s sold, the council rates are adjusted to the date of settlement, and the purchaser’s charged for any council rates SAHT paid in advance.

If a property’s transferred to, leased to, or a property’s returned to a Community Housing Provider, the council rates are adjusted to the date of transaction. The Community Housing Provider becomes responsible for paying council rates and charges.

The Community Housing Provider maybe charged for any council rates SAHT paid in advance.

If the Community Housing Provider paid any council rates in advance, SAHT may reimburse them any relevant funds when the property’s returned to SAHT.

Emergency Services Levy

Residential land held by SAHT or the Aboriginal Housing Authority that’s occupied under a lease, licence or agreement to purchase at the time the Emergency Services Levy is raised by Revenue SA is exempt. This typically includes all tenanted, shared ownership, leased and rental purchase properties.

Land tax

SAHT claims land tax exemptions or partial exemptions on land that qualifies for exemption under the Land Tax Act 1936.

Related information

Controlling documents

This policy is based on and complies with:

Supporting documents

  • Real property rates and taxes procedures v1

Date this policy applies from

02/05/2019

Version number

1

The online version of the policy is the approved and current version. There is no guarantee that any printed copies are current.

State Government of South Australia © Copyright DHS [sm v5.4.7.1] .


Provided by:
SA Department for Human Services
URL:
https://dhs.sa.gov.au/services/sa-housing-authority/housing-policies/managing-saht-assets/real-property-rates-and-taxes-policy
Last Updated:
05 Jul 2018
Printed on:
22 May 2019
The DHS website is licensed under a Creative Commons Attribution 3.0 Australia Licence. © Copyright 2016