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In general, a rate on any land is calculated on the basis of:
1. the unimproved value of the land, where the land is used predominantly for rural purposes; or
2. the gross rental value of the land, where the land is used predominantly for non-rural purposes.
The valuation to be used by a Local Government to calculate rates is the valuation in force under the Valuation of Land Act 1978 as at 1 July in each financial year.
For further information about rates in your area, please contact your Local Government. A directory of Local Government websites is available, see www.dlg.wa.gov.au/Content/Directory/Default.aspx.
For further information about the Local Government Act 1995 please contact the Department of Local Government.