Property rates and charges explained

The rates you pay, along with service fees and charges, and grant funding from State and Federal Governments, help Council deliver important services and maintain infrastructure throughout our municipality.

View the 2025 Revenue and Rating Plan here. 

How Are My Rates Calculated?

Council calculates your rates based on the Capital Improved Value (CIV) of your property. The CIV reflects the market value of your land plus any buildings or improvements.

The formula used to calculate your general rates is:

General Rates = Capital Improved Value (CIV) x Differential Rate

  • The Differential Rates are set annually by Council as part of the budget process.

  • Different types of properties (such as residential, commercial, or rural) may have different differential rates applied.

Please note: This calculation covers general rates only and does not include additional charges such as waste collection or state government levies.

2026/27 Rate Calculator(XLSX, 44KB)

What is a Differential Rate?

A differential rate is based on the primary use of a property. Each property category has a different rate in the dollar applied in the rates calculation. This approach helps create a fairer distribution of rates across different types of properties within the municipality.

In some cases, if a property has multiple uses, a second rateable assessment may be created for that property.

Council has set the following differential rates, which are explained in summary on this page. For full details, please refer to Council’s adopted budget.(PDF, 1MB)

If you have any questions about your rates, please don’t hesitate to contact our friendly Revenue Services Team.

What are the other charges on my rates notice?

Garbage and Recycling Charges Explained

Garbage and Recycling Charges

Some areas within the municipality are designated as compulsory garbage service areas, while others are non-compulsory areas, where residents can choose to opt in for garbage and recycling services.

For more information about waste management services and eligibility in your area, please contact Council’s Waste Management Services Team.

 

Waste Management Service Charge Explained

Waste Management Service Charge

This charge applies to all rateable properties and covers the costs of:

  • Supplying and servicing litter bins in streets, parks, and reserves

  • Collecting loose litter and rubbish spills across the municipality, as reported by ratepayers and residents

  • Mechanical sweeping of roads, channels, and footpaths to reduce litter and waste

  • Enforcement and compliance activities related to littering and illegal dumping

  • Maintaining Transfer Station infrastructure

 

State Landfill Levy Explained

State Landfill Levy

The State Landfill Levy is imposed by the State Government on refuse sent to landfill. Moorabool Shire Council’s charge is based on the actual tonnage of waste delivered to landfill.

Funds raised through this levy are invested by the State Government to support businesses, councils, households, and communities in managing waste and reducing its environmental impact.

 

Emergency Services Volunteers Fund (ESVF)

Emergency Services and Volunteers Fund (ESVF)

On 1 July 2025, the Victorian Government introduced the Emergency Services and Volunteers Fund (ESVF), replacing the Fire Services Property Levy (FSPL).

The ESVF helps fund a broader range of emergency and disaster response services across Victoria. The charge appears as a separate item on your Moorabool Shire Council rates notice.

What does the ESVF fund?

The ESVF supports emergency services and agencies including:

  • Country Fire Authority (CFA)
  • Fire Rescue Victoria (FRV)
  • Victoria State Emergency Service (VICSES)
  • Triple Zero Victoria
  • Emergency Management Victoria
  • Forest Fire Management Victoria
  • State Control Centre
  • Emergency Recovery Victoria

Important: Moorabool Shire Council does not retain or raise additional revenue from the ESVF. Council collects the levy on behalf of the Victorian Government and displays it separately on rates notices.

Who pays the ESVF?

The ESVF applies to properties across Victoria, including properties within the Moorabool Shire.

The amount payable depends on the property's classification and Capital Improved Value (CIV). The ESVF consists of:

  • a fixed charge based on the property's classification; and
  • a variable charge based on the property's classification and Capital Improved Value.

For the 2026–27 financial year, the fixed charge is:

  • Residential properties (including vacant residential): $139.00
  • Non-residential properties: $282.00

Variable charges also apply based on the property's land use classification and CIV.

For current ESVF rates and further information, visit the [Emergency services and volunteers fund | State Revenue Office].

Eligible Volunteers Rebate Scheme

Eligible volunteers and life members of the following emergency services may be entitled to a rebate on their ESVF liability:

  • Country Fire Authority (CFA)
  • Victoria State Emergency Service (VICSES)
  • Shepparton Search and Rescue Squad (SSRS)

The rebate may apply to an eligible volunteer's principal place of residence or qualifying farmland, subject to eligibility requirements.

The Victorian Government administers the Eligible Volunteers Rebate Scheme. Eligible volunteers can apply after receiving their council rates notice for the relevant financial year.

Applications are made through the relevant volunteer organisation's member portal.

For eligibility requirements and to apply, visit: Eligible Volunteers Rebate Scheme | Service Victoria

Pensioner and veteran concessions

Eligible holders of a Pensioner Concession Card or Department of Veterans' Affairs (DVA) Gold Card may receive a $50.00 concession on their ESVF liability.

The concession:

  • is limited to one concession per property;
  • applies to the property that is the owner's principal place of residence; and
  • may be available if you meet the relevant eligibility requirements.

If you are eligible but the concession has not been applied to your rates notice, contact Moorabool Shire Council.

If you need to apply for the concession, complete a Municipal Rates Concession Application Form.

Single farm enterprise exemption

If you own or occupy multiple parcels of land that form part of a single farm enterprise, you may only be required to pay the ESVF fixed charge once.

Eligibility for the single farm enterprise exemption is determined by Council.

Contact Moorabool Shire Council for information about eligibility and how to apply.

Changes to the ESVF

The ESVF commenced on 1 July 2025, replacing the Fire Services Property Levy (FSPL).

The Victorian Government had previously legislated for different fixed charges to apply to principal place of residence (PPR) and non-PPR residential properties from 1 July 2026. However, the increase to the fixed charge for non-PPR residential land has been deferred until a date declared by the Treasurer by notice published in the Government Gazette.

The current 2026/27 ESVF fixed charge for residential properties, including vacant residential land, is $139.00.

What is a Principal Place of Residence (PPR)?

A principal place of residence is generally the home where a person ordinarily lives and considers their permanent home.

The PPR classification is relevant to certain ESVF concessions and rebates, including the pensioner and veteran concession and the Eligible Volunteers Rebate Scheme.

More information

For more information about the Emergency Services and Volunteers Fund, including current rates, calculations, concessions and exemptions, visit:

Emergency services and volunteers fund | State Revenue Office

For information about the Eligible Volunteers Rebate Scheme, eligibility and how to apply, visit:

Eligible Volunteers Rebate Scheme | Service Victoria

If you have questions about the ESVF charge shown on your Moorabool Shire Council rates notice, contact Council.

Differential rates 

General Differential Rate 

Any land:

  • On which a dwelling is lawfully erected and occupied for the principal purpose of physically accommodating persons; and
  • Which does not have the characteristics of:
    • Commercial/Industrial Land;
    • Vacant Commercial/Industrial Land;
    • Extractive Industry Land;
    • Farm Land;
    • Residential Retirement Land;
    • Vacant Land General;
    • Vacant Farming Zone (FZ) or Rural Conservation Zone (RCZ) Land; or
    • Vacant General Residential Zone (GRZ) Land.

 

Residential Retirement Differential Rate

Any land:

  • Which is defined as a Retirement Village land under the Retirement Villages Act 1986.

 

Commercial / Industrial Differential Rate

Any land which is lawfully used:

  • For the purpose of carrying out the manufacturing or production of goods; or
  • For the purpose of carrying out trade in goods or services.

 

Vacant Land Commercial / Industrial Differential Rate

Any land:

  • Located within an Industrial or Commercial zone under the Moorabool planning scheme; and
  • Which is vacant; or
  • Not lawfully developed for the principal purpose of carrying out the manufacturing or production of goods or trade in goods or services; and
  • Which does not have the characteristics of General Developed land.

 

Extractive Industry Differential Rate

Any land:

  • Which is used primarily for the extraction or removal of minerals, earth or stone including the treatment of minerals, earth or stone; or
  • On which activities for the extraction or removal of minerals, earth, or stone including the treatment of minerals earth or stone have been discontinued but which has not yet been rehabilitated to environmental standards as required by law.

 

Farm Differential Rate

Any land:

  • Which is “farmland” within the meaning of section 2(1) of the Valuation of Land Act 1960.

 

Differential Farm Rate Application

To apply for the differential farm rate, property owners must complete a farm rate application form and provide supporting documentation that demonstrates the land is being used for genuine farming purposes.

Supporting documents may include:

  • Proof of income from farming activities
  • Recent Business Activity Statements (BAS)
  • An active ABN registered for primary production
  • Lease agreements (if applicable)

Applications are assessed in accordance with the Valuation of Land Act 1960. If approved, the differential farm rate will be applied to your property from the start of the rating year in which the application was received, or from the date the land becomes eligible.

For further information, please refer to the below guidelines for the classification of rateable property as farm land.

To lodge an application, please complete the below farm rate application and email to info@moorabool.vic.gov.au.

Guidelines(PDF, 140KB)

Application Form(DOCX, 52KB)

 

Vacant Land General Differential Rate

Any land:

  • On which no building is lawfully erected; and
  • Which does not have the characteristics of;
  • Vacant Commercial/Industrial Land; or
  • Vacant FZ or RCZ Land; or
  • Vacant GRZ Land.

 

Vacant Land FZ or RCZ Differential Rate

Any land:

  • On which no building is lawfully erected; and
  • Which is located within the Farm Zone (FZ) or Rural Conservation Zone (RCZ) under the Moorabool Planning Scheme; and
  • Which does not have the characteristics of Farm Land.

 

Vacant Land GRZ Differential Rate

Any land:

  • On which no dwelling is lawfully erected; and
  • Which is located within the General Residential Zone (GRZ) under the Moorabool Planning Scheme.

 

Cultural and Recreational Land Policy

Council has an adopted Cultural and Recreational Land Policy that provides for partial rate waivers for eligible properties under the Cultural and Recreational Lands Act 1963.

Recreational groups that currently receive a rates notice are encouraged to contact our Revenue Services Team to discuss their eligibility for this policy.

 

Rate Notice Consolidation

Moorabool Shire Council offers the option to consolidate multiple Rate Notices into a single notice, provided all of the following conditions are met:

  • You own more than one property, and

  • The properties are contiguous (properties may be separated by a road and still qualify), and

  • The properties are used as one single occupancy or purpose (e.g. residential, farming or commercial), and

  • All properties are held under the same ownership

    *For example: If one property is jointly owned by a husband and wife, and the remaining properties are owned solely by the husband, the jointly owned property cannot be consolidated with the others for Rate Notice purposes.

How to Apply

If you meet all the above criteria and would like your properties consolidated into a single Rate Notice:

Submit your request in writing to: info@moorabool.vic.gov.au

For further assistance, contact our friendly Revenue Services Team:


Important Information

  • Consolidation applies only to Council rating purposes — it does not affect property titles or legal ownership.

  • You may request to revert your properties back to separate Rate Notices at any time by contacting our Revenue Services Team.