By Maike Gohl (Partner),
and Nashina Devi Harbhajan (Para-Legal)
12 February 2026
The KwaDukuza Municipality 2026 General Valuation Roll
INTRODUCTION
The KwaDukuza Municipality (KDM) has officially entered its “Let’s See What It’s Really Worth” era. Yes, in a move that sounds suspiciously like checking the price tag on literally everything in town, KDM is currently undertaking a General Valuation Roll (GVR) of all properties within its jurisdiction. This is a process that will determine the basis for municipal rates effective from 1 July 2026.
It’s crucial to remember that the GVR is mandated by the Municipal Property Rates Act (MPRA) No. 6 of 2004 and that all municipalities across South Africa are required to periodically assess and update property values to ensure that rates are levied fairly and equitably.
WHAT IS THE GENERAL VALUATION ROLL?
In case you didn’t know (but we know that you know)…the GVR establishes the market value of every property as at a single, specified valuation date. This approach ensures consistency in the assessment process and provides a fair method for calculating rates across the municipality. In this instance, because the date of the GVR is 01 July 2026, the date of the valuation of the properties will be exactly one year before the drop of the GVR, being 01 July 2025.
WHEN CAN PROPERTY OWNERS REVIEW THE ROLL?
On February 13, 2026, the GVR will be made accessible for public viewing. Property owners are urged to verify their property details and stay updated on the valuation process. This revised GVR will be used as the basis for determining municipal property rates starting in July 2026 and will be in effect for a period of 4 to 5 years. As of a single valuation date (01 July 2025), the market worth of each property will be established by this huge civic adventure, and this will serve as the foundation for your municipal rates starting on July 1, 2026.
…….and before anyone panics and starts hiding their recent DIY “improvements” you can relax because officials are not physically inspecting every property. No one is peering over your wall judging your half-finished braai area or the ambitious koi pond that is currently just a hole with dreams.
Instead, KDM is using computer-assisted mass appraisal techniques. Yes, the computers are in charge now. They will analyse market data, crunch numbers, and probably make fewer emotional decisions than us humans would.
DOES THE GVR MATTER?
Yes! Most definitely it matters as the GVR ensures a consistent and fair approach to calculating rates across the municipality. That means your rates are based on what your property would reasonably sell for between a willing buyer and a willing seller under normal market conditions.
KwaDukuza Municipality is simply making sure that when 1 July 2026 rolls around (no pun intended) everyone’s rates are based on a fair, consistent snapshot of market value. If you would like more detailed information about the Valuations process and what to do (or not to do) at KDM, please follow the link to our previous article, which provides further insights: The KwaDukuza Municipality Supplementary Valuation Roll April 2024 – HBGSchindlers Attorneys, Conveyancers & Notaries.
All jokes aside, we do try and keep these articles as fun and entertaining as possible, please do note the following, which we cannot make fun:
It is the responsibility of every property owner to check the municipal property valuation and categorisation ascribed to their respective properties and if the valuation is not in line with market value, or the categorisation is inappropriate, to submit an objection before the closure of the objection period.
Failure to do this will result in the value and categorisation ascribed to your property pertaining for the duration of 2026 General Valuation Roll (which is 4 or possibly 5 years). This means that for 4 to 5 years (from 1 July 2026 to 30 June 2030 or possibly 2031) you will pay rates based on the incorrect property valuation and/or categorisation, unless you object outside of the prescribed time periods in terms of section 78 of the relevant Act (more on this below).
WHAT ARE MY VALUATION AND CATEGORISATION FOR MY PROPERTY?
Every property is supposed to have a municipal valuation ascribed to it by the municipal valuer. You should see a value, represented in Rands, on the top right hand corner of your statement.
Similarly, every property is meant to have a rating categorisation ascribed to it by the municipal valuer. The category is chosen by the municipal valuer from a list of categories that are set out in the KDM’s Rates Policy, and for each category there is a corresponding tariff (a rate in the rand price). For example, business properties pay two point five to three times more than residential properties, and vacant and “illegal use” properties pay more than business properties, because their tariffs are higher.
WHY DO THE VALUATION STATEMENTS AND GATEGORISATION MATTER?
The amount that the KDM charges you for rates each month, is based on your municipal valuation multiplied by the tariff (rate in the rand price) that applies to the categorisation that you have been placed into. If the valuation is too high, you will pay too much for rates. If the categorisation is wrong, you will pay the incorrect amount for rates. For example, if your property is residential in nature but you are categorised as business, you will pay two point five to three times the amount that a residential property with the same municipal valuation that is categorised as ‘residential’ will pay.
WHAT IS A VALUATION ROLL AND WHERE DO I FIND IT?
This is a database in which KDM stores the municipal valuations of all properties recorded on that particular roll. Every property in Ballito should (hypothetically) be on a general roll, but because properties are continuously coming into existence and ceasing to exist, new rolls are created (these are referred to as supplementary rolls) to include any properties that have not been previously recorded on another, prior, general roll.
Each general roll is re-published once every few years (4 to 5 years in Tshwane), and the property values updated at the same time. Depending on a number of factors, your property value may have stayed the same, or increased, or decreased, from the value contained on the last roll. The information on the valuation roll is used to calculate your rates and taxes each month.
Most valuation rolls are posted on the KDM’s website.
THE PROPOSED 2026 GVR VALUATION AND CATEGORISATION OF YOUR PROPERTY
KDM should give you notice if your property is appearing on a roll that is being published in the near future (including the 2026 GVR). This notice should tell you what your current municipal valuation is, what your revised municipal valuation is, the name of the roll that your property is now appearing on, the existing and proposed categorizations, and where you can inspect the contents of such roll. These rolls contain only municipal valuations, categorisations and the other pieces of information listed above; they do not contain reasons for the valuations and categorisations.
If you have received notice that your property is on a roll that is soon to be published, you should determine immediately whether you are satisfied with the municipal valuation and categorisation accorded to your property. If you are not happy, you should object. See the section below on objecting for more information.
*Note that KDM’s failure to send you a notice telling you that your property is appearing on a roll, does not exempt you as the property owner of your obligation in law to check the roll and see whether you are happy with your property details as they appear thereon.
WHAT IS MARKET VALUE AND HOW CAN I DETERMINE IT?
‘Market value’ is generally explained as the price that a willing buyer would pay a willing seller on the open market for a property. However, there are a number of different methods that can be used to calculate market value. The most commonly used methods include the comparative sales method, the income yield method, and the depreciated cost method. The nature of these calculations are complex, and are usually done by professional valuers at a cost.
However, you can ask your local estate agent for an estimation as to the market value of your property, based on comparative sales and the agent’s experience of what the property would sell for in the area concerned. Most agents don’t charge for providing these estimations.
You can also extract “automated valuation reports” from a number of different software packages designed to estimate market value, such as Windeed. However, in some instances there will not be enough information available on the system to arrive at an estimated valuation, and because these reports are automated and there is no human interaction involved whatsoever, any subjective features of a property that would enhance or negatively affect its value are not taken into account. This can render the accuracy of these kinds of valuations less effective than valuers’ or agents’ valuations.
The general principle is that the higher the market value of the property, the more likely you will be to need to involve a professional valuer (at a cost) to assist you. The costs of incorrectly estimating your own property value can be significant, because of the time that it takes to resolve disputes regarding the valuation and the charges and interest that are billed while that dispute is pending, as well as the potential costs involved if it becomes necessary to involve attorneys.
Valuers can also advise you of the most appropriate rating categorisation for your property, but in a complex dispute you may need to approach an attorney that specialises in this type of law, within the jurisdiction of the KDM, for assistance.
WHAT DO I DO IF MY PROPERTY VALUATION IS NOT IN LINE WITH THE MARKET VALUE OR IF MY CATEGORISATION IS INCORRECT?
If you are of the opinion that your municipal property value is higher than market value or your rating categorisation is inappropriate, you can lodge an objection with KDM against the information contained on the 2026 GVR, giving reasons for same. KDM will then assess your objection, and notify you of the outcome of same. If KDM finds that your objection is valid, it will revalue and/or re-categorise your property in line with your objection. If it finds that your objection is not valid, it will advise you of same and your property valuation/categorisation will remain unchanged.
If you are able to access the 2026 GVR online, and your property appears on it when searching on KDM’s website, you will be able to lodge an objection electronically through the website. If this option is not available to you, you can obtain copies of the objection forms from the KDM’s Valuations Department and submit a hard copy.
WHAT HAPPENS IF MY OBJECTION IS REJECTED?
You may appeal to the Valuations Appeal Board within a certain, prescribed time period, usually 30 days from date of receipt of notification of the outcome of the objection. The forms for appeals are available at KDM from its Valuations Department, and should also available on KDM’s website.
The Valuations Appeal Board is only convened once every few months, but at the next meeting your appeal will be considered and either accepted or rejected by the Board. You will be given written notification of the outcome of the appeal.
WHAT HAPPENS IF THE APPEALS BOARD REJECTS MY APPEAL?
If the Appeals Board rejects your appeal and you are of the opinion that your appeal should have succeeded, you will need to approach an attorney for assistance to take the matter further legally. One possible option is to approach a court to review the decision of the Appeals Board.
CAN I OBJECT OR APPEAL OUTSIDE OF THE PRESCRIBED TIME PERIODS?
If there has been an error in the calculating of your valuation or your category is wrong, you can still approach KDM’s Valuations Department to rectify this error outside of the prescribed time periods for objections in terms of section 78 of the relevant Act. However, this is a lengthy process, and slightly different rules apply. If you have any questions in this regard, please do not hesitate to contact us, or any other attorney that is “fluent” in municipal law.
