General Rates

Aerial shot of Biloela

Banana Shire Council is required by law to levy a differential general rate on every rateable property each financial year. Council uses a differential rating scheme to calculate properties’ general rate.

Council reviews its differential rate categories and charges each year during the budget process in an effort to better recognise the different levels of facilities and services required by different classes of land.  All land within the Banana Shire is assigned a category and is charged accordingly.

The value of your property, along with the main or primary land use, is the basis for the calculation of the general rate.  The Department of Resources sets the rateable value and land use.

How land valuations affect Council rates

Council uses the unimproved or site valuations provided by the Department of Resources to calculate general rates. Note: A valuation decrease or increase does not mean that rates will also decrease or increase by the same percent.

As Council does not issue the valuations or have the ability to change the valuation, enquiries need to be directed to the local office of the Department of Resources on 13 74 68 or

Learn more about statuatory land valuations in Queensland by following this link to the State Government website.

How is the General Rate Calculated?

General Rates are calculated on the unimproved value (UV) or site value (SV) of your property. The valuation of your property is set and issued by the Department of Resources.

The valuation is multiplied by the rate in the dollar set by Council. To calculate your general rates simply multiply your valuation by your rate in the dollar and divide by 100.

Example: Valuation = $100,000 multiplied by 2.038c divided by 100 = $2,038.

This figure would then be divided by 2 to give the half yearly general rate of $1,019.

Differential General Rate Categories

In accordance with Section 81 of the Local Government Regulation 2012, the following rating categories have been adopted for the 2023/2024 year. Rateable land is identified and included in it’s category having regard to it’s description, Council’s differential rating maps and the Department of Resources Land Use Codes.

For a comprehensive list of the general rating categories, please refer to the 2023/2024 Revenue Statement.

Minimum General Rate

The minimum amount payable of a differential general rate determined by Council, irrespective of valuation.

Limitation of Increase (Rates Capping)

Please refer to the 2023/2024 Revenue Statement for the Differential Rating Categories where pursuant to Section 116 of the Local Government Regulation 2012, Council will limit the increase in the general rates.

If the general rates for the last financial year were for a full year, the limitation of increase will be last year’s
general rate amount increased by the stated percentages above. If the general rates for the last financial year
were not for a full year, the limitation of increase will be the corresponding annual amount of last year’s general
rate increased by the stated percentages above.

Objections against Categorisation

The general rating category in which your land is included was identified by Banana Shire Council (the decision maker). You may object to the categorisation of the land by stating your objection in writing to Banana Shire Council within (30) thirty days after the date of issue of the Rate Notice.

The sole ground on which you, as the owner, may object is that having regard to the description determined by Banana Shire Council, the land should have been included in another rating category as at the date of issue of the Rate Notice. Giving written notice of objection will not, in the meantime, affect the levy and payment of rates. If your land is included in another general rating category because of the objection, an adjustment of rates will be made by Council.

Written objections should be sent to: The Chief Executive Officer, Banana Shire Council, PO Box 412, Biloela, QLD, 4715 or email

Notice of Objection to Differential Rating Categorisation Form