Property rates and refuse charges in Johannesburg: how they are worked out
Property rates and refuse are two charges on your account that don't depend on how much you use (sanitation and the water demand levy are fixed too; see water charges explained). Both depend on your property's municipal value. That makes them easy to check if you know your valuation and the 2026/27 figures. This guide shows the formulas, the rebates and a worked example.
General information, not legal advice.
Property rates
The City's 2026/27 approved tariffs brochure lists a rate for each property category. The rate is a number of rand per rand of value, often called "rand in the rand". For a residential property it is:
- 0.009889 in 2026/27 (it was 0.009545 in 2025/26, a 3.6% increase).
Other categories use different rates. For example, the brochure shows 0.024721 for business and commercial, industrial and mining land, 0.002473 for agricultural, and 0.039554 for vacant land. Check that your property is in the right category. A wrong category changes the rate a lot.
The first R300,000 is excluded
For residential property, the brochure says the first R300,000 of the market value is exempt from rates. Where an owner has more than one property, the exemption applies only to the highest-valued one. Each additional property gets a R15,000 reduction instead.
The formula
Annual rates (our reading of the brochure) = (property value − R300,000) × 0.009889
Divide by 12 for the monthly amount, if your account bills monthly.
Rebates
The brochure lists rebates for 2026/27. Some examples, in its own words:
- Paying in advance: a 10% rebate if you settle the projected annual rates account in full before the start of the financial year.
- Pensioners aged 60 to 69: a 100% rebate up to a market value of R1.5 million if gross monthly household income is R13,519 or less. A 50% rebate applies if income is above R13,519 and up to R23,172. The brochure says "rates will be levied on the market value in excess of R1.5m", but it also lists "property value of up to R1.5 million" as a condition. So for a property above R1.5 million it is unclear whether you get the rebate on the first R1.5 million or none at all. If that is you, ask the City in writing how your rebate is calculated.
- Pensioners aged 70 and above: no income threshold, with a rebate up to R2 million. Check the brochure for the exact wording.
- Others: the brochure also lists rebates for owners dependent on pensions due to work-related injuries, people with disabilities, heritage sites, and others. The conditions are in its rebates tables.
The brochure doesn't say whether rebates are applied automatically. If you think you qualify and your bill shows none, ask the City how to apply. We could not confirm the application process from the sources we used.
Refuse
The brochure's "Refuse charge breakdown" sets the refuse tariff by property value band, increased by 6.2% for 2026/27:
| Property value | Refuse tariff |
|---|---|
| R0 to R350,000 | Exempt |
| R350,001 to R500,000 | R199 |
| R500,001 to R750,000 | R261 |
| R750,001 to R1,000,000 | R329 |
| R1,000,001 to R1,500,000 | R347 |
| R1,500,001 to R2,500,000 | R484 |
| R2,500,001 to R5,000,000 | R507 |
| Above R5,000,000 | R516 |
The brochure also lists a separate City Cleaning Levy, also by value band. For example, R271 for R350,001 to R500,000, R273 for R500,001 to R1,500,000, and R392 for R1,500,001 to R2,500,000.
The brochure does not state the billing period on the tariff tables. We believe the amounts are monthly, because that is how they appear on an account, but we could not confirm this from the brochure alone. It also doesn't say whether these amounts include VAT. Check your own bill.
Worked example
A residential property with a municipal value of R1,200,000.
Rates
- Take off the exclusion: R1,200,000 − R300,000 = R900,000.
- Multiply by the rate: R900,000 × 0.009889 = R8,900.10 a year.
- Per month: R8,900.10 ÷ 12 = R741.68 (rounded).
If the owner paid the whole year in advance and qualified for the 10% rebate: R8,900.10 × 0.90 = R8,010.09.
Refuse
- R1,200,000 falls in the R1,000,001 to R1,500,000 band: R347.
City Cleaning Levy
- R1,200,000 falls in the R500,001 to R1,500,000 band: R273.
If the brochure's figures are monthly, and the cleaning levy is charged in addition to refuse, the monthly lines would be about R741.68 for rates, R347 for refuse and R273 for the cleaning levy. The brochure doesn't say either, so check your own bill, which may combine or label these differently.
How to check your own bill
- Find the value on your bill. Compare it with the valuation in your own records, such as the City's valuation notice. A wrong value feeds into every figure above. Inference: a wrong municipal value is usually challenged through the City's valuation objection process (under the Municipal Property Rates Act), which has deadlines, rather than through a billing query. We haven't checked that process or its dates, so ask the City.
- Check the category. Residential should use 0.009889.
- Apply the formula. Subtract R300,000, multiply by the rate, divide by 12.
- Check the rebates. Make sure any you qualify for appear.
- Check the refuse band against your value.
- Check for duplicates. If you own more than one property, check the R15,000 reduction was applied correctly to the others.
If a figure does not match, query it and keep the reference number. See how to dispute a Joburg bill. Section 95 of the Municipal Systems Act says a municipality must, within its financial and administrative capacity, ensure that people "receive regular and accurate accounts that indicate the basis for calculating the amounts due" (section 95).
Sources
- Joburg approved tariffs 2026/27: property tariffs, rebates, refuse charge breakdown and City Cleaning Levy
- Municipal Systems Act 32 of 2000, s95
Want us to check your bill? Overbilled checks your last 3–12 months against the City's published 2026/27 tariffs and its Credit Control Policy, and lists anything it couldn't check. Check my bill