Each year, the City issues a  Notice of Intention to Levy Differential Rates. This notice is supported by a statement outlining the reasons for adopting the differential rates on various categories of property within the City.

In simple terms, differential rates mean that there is a different rate for different types of properties such as residential, rural, commercial/industrial and vacant  land. The purpose of the different rating categories is to ensure all landowners make an equitable contribution to the cost of providing community services and infrastructure.

The City is working to finalise its Annual Budget for the 2026-2027 financial year.

The Statement of Objects and Reasons for differential rates is provided in accordance with Section 6.36 of the Local Government Act 1995 and forms part of the City’s Notice of Intention to Levy Differential Rates for the 2026/27 financial year. A copy of the statement can be found here.

The City is proposing to increase rates by the Consumer Price Index (CPI) at the end of May 2026, capped at 5.5%. If CPI at the end of May is less than 5.5%, then the average rate increase will be less than 5.5%. However, if CPI at the end of May is greater than 5.5%, the average rate increase would be capped at 5.5%.

The table below outlines the proposed differential general rate categories and minimum rates for the 2026/27 financial year. The table assumes an average rate increase of 5.5%. This is because the City can adopt a rate increase that is lower than it has advertised but it cannot adopt a rate that is higher.

How are rates calculated?

Rates are calculated by multiplying a property’s gross rental value by a rate in the dollar.

The gross rental value (GRV) is determined by Landgate and is intended to reflect the value at which a property could be rented for a full year. For example, if a residential property had a GRV of $30,000, that means the owner of the property could rent the property out for $30,000 per annum (or $600 per week).

The rate in the dollar is determined by Council. For a residential property with a GRV of $30,000 and a proposed rate in the dollar of 5.215 cents, rates would be calculated as follows:

GRV x Rate in the Dollar = Rates payable

$30,000 x 0.05215 = $1,564.50

Rates Payable would be $1,564.50.

New GRVs are issued to local governments every three years. New GRVs have been issued by Landgate for the 2026/27 financial year which show an average increase across all properties in the City of 44%. This is the average increase which means that GRVs for some properties increased by less than 44% and others increased by more than that amount.

When new valuations are issued by Landgate, the City adjusts its rate in the dollar so that ratepayers do not face significant rate increases in revaluation years. For example, the rate in the dollar for a residential property in 2025/26 is 7.33 cents in the dollar, whereas the rate in the dollar for a residential property in 2026/27 is proposed to be 5.215 cents in the dollar. This represents a 29% reduction in the rate in the dollar that is proposed to be adopted by Council.

What does an average rate increase of 5.5% mean?

As the City can only set one rate in the dollar for each rating category, an average rate increase of 5.5% would mean that rates on some properties would increase by less than 5.5% and some would increase by more than that amount.

A rate increase of 5.5% would add $88 per annum or $1.68 per week to an average rate notice.

2026/27 OBJECTS OF, AND REASONS FOR, PROPOSED RATES

Gross Rental Values (GRV):

The rates-in-the-dollar are calculated to provide the shortfall in income required for the City to provide necessary works and services during the 2026/27 financial year.

A higher rate-in-the-dollar has been applied to Rural GRV as Gross Rental Values do not adequately take into consideration the value of larger land holdings.

A higher rate-in-the-dollar has been applied to Extractive Industry as Council considers it appropriate given the impact this activity has on the road infrastructure and the environment.

A higher rate-in-the-dollar is applicable to all commercial properties in the Gosnells Town Centre to recognise the investment by the City in the Lissiman Street Improvement Plan and the additional operational expenses associated with the ongoing level of service provided.

A higher rate-in-the-dollar is applicable to all organisations incorporated under the Associations Incorporations Act 1987 that tenant City property to recover administration expenses associated with managing these tenancies.

A higher rate-in-the-dollar is applicable to commercial properties as Council considers it appropriate given the higher cost of providing and maintaining infrastructure in commercial precincts.

A higher rate-in-the-dollar will apply to vacant land (other than rural zoned land) held in the same ownership for at least two years where no building permit or subdivision approval has been obtained, with the aim of encouraging development and the construction of new housing.

Unimproved Values (UV):

The UV rates-in-the-dollar are calculated to provide the shortfall in income required for the City to provide necessary works and services in the 2026/27 financial year.

Minimum Rate:

A uniform minimum rate is applied to all rate categories. The imposition of a minimum rate is in recognition that every property receives benefits from services provided and as such, Council has adopted an appropriate minimum rate to take this into consideration.

IAN COWIE PSM

CHIEF EXECUTIVE OFFICER

Make your submission

Submissions are invited from any ratepayer or elector with respect to the proposed differential rating categories. Please note that only one submission per person will be accepted.

All submissions should be received by no later than 4.00pm Friday, 26 June 2026 by one of the following: 

• Online – Using the submission form below 
• In writing – Post your submission to the City of Gosnells, PO Box 662, Gosnells WA 6990
• In person – 2120 Albany Highway, Gosnells
• Via email to info@gosnells.wa.gov.au
• Hard copy submission forms are available at the Civic Centre (2120 Albany Highway) or all City libraries.

Below are some tips to help you make a strong submission that contributes to the consideration of differential rates:

• Use clear, evidence-based comments - support your statements with facts, data, examples, or observed impacts rather than opinions alone.
• Be clear and specific - avoid broad or vague statements. Say exactly what part of the proposal you’re talking about and why it matters.
• Explain the impact - describe how the proposal may affect you personally, your property or the local community.
• Justify suggested changes - if proposing alternatives or changes, clearly explain why and what improvement you expect
• Keep it clear and relevant - focus on key points and avoid unnecessary detail. Well-structured, short submissions are more effective.
• Meet the deadline - ensure your submission is lodged before the closing date.