Understanding the valuation roll process
Section 78 query forms will be submitted in all customer care centres throughout the City.
The General Valuation Roll (GVR) 2021-2025 will be implemented on July 1.
Maintenance of the GVR will only start after it has been implemented, meaning Section 78 query forms for GV2021-2025 will only be accepted from July 1.
Maintenance of the GVR is done through supplementary valuations per Section 78 of the Municipal Property Rates Act (MPRA).
This maintenance of the GVR is progressive until the valuation roll comes to an end on June 30, 2025.
The City of Ekurhuleni does produce a monthly supplementary file for queries received every month, and at the end of the financial year, the Supplementary Valuation Roll (SVR) is compiled comprising all supplementary monthly files produced in that particular financial year.
It must be noted that SVR is published the same as the GVR and all processes of objections and appeals are the same for both the GVR and SVR.
Any property owner who did not object against an entry in the GVR and was accommodated through the Section 78 route, if they are still not satisfied with Section 78 outcome they will be allowed to object.
Failure to object again when the SVR that contains their property is published will not be accepted and that property will not be attended through the same Section 78 process again in the following financial years throughout the validity of the GVR.
Section 78 query forms for the same property will be accepted more than once only if the reason to submit the Section 78 query form is as per Section 78(1)(c), (d) and (f).
Section 78 of MPRA reads as follows:
78.(1) A municipality must whenever necessary, cause a supplementary valuation to be made in respect of any ratable property-
(c) subdivided or consolidated after the last general valuation;
(d) of which the market value has substantially increased or decreased for any reason after the last general valuation;
(f) that must be revalued for any other exceptional reason.
Section 78 query forms will be submitted in all customer care centres throughout the City and the valuation section located on the fourth floor at the Kempton Park Civic Centre.
