A Supplementary Valuation Roll updates the General Valuation Roll by recording changes that affect a property’s value or status after the General Valuation Roll has been published. These may include:

• errors or omissions;
• subdivisions or rezoning;
• new developments; or
• building alterations.

Supplementary valuations are prepared during the financial year and reflect market conditions on the applicable valuation date.

WHAT IS A VALUATION ROLL?

A valuation roll is the municipality’s official record of properties and their assigned values. Ideally, every property should appear on the main valuation roll. Because properties are continually added or changed, supplementary rolls capture properties that were omitted from, or updated after, publication of the main roll.

The General Valuation Roll is updated periodically, usually every four to five years. When it is updated, a property’s municipal value may remain unchanged, increase, or decrease. The municipality uses this value to calculate the rates and taxes payable by the property owner.

WHERE TO ACCESS THE ROLL AND SUBMISSION

The roll is available on the City of Johannesburg’s website: https://objections.joburg.org.za/search/Objection_Supp4

Submit the completed objection form using either of the following methods:

• Online: https://objections.joburg.org.za/ or through the link to objection which appears after you have searched and located your property on the Supplementary 4 roll online
• In person: Valuation Services: Administration, Jorissen Place, East Wing, 1st Floor, 66 Jorissen Street, Braamfontein.

Objections close at 15:00 on Monday, 30 November 2026. Late objections will not be accepted.

Property owners are responsible for checking the municipal valuation and rating category assigned to their property. If the valuation does not reflect market value, or the category is incorrect, the owner should lodge an objection before the objection period closes.

WHY TIMELY ACTION MATTERS

If no objection is lodged, the assigned valuation and category may remain in effect for the duration of the 2023 General Valuation Roll, which at present is set to close on 30 June 2027. As a result, property rates may be calculated for a year using an incorrect valuation or category.

WHAT ARE PROPERTY VALUATION AND CATEGORISATION?

Each property should have a municipal valuation assigned by the municipal valuer. This value, reflected in rand, should appear on the municipal invoice and is used by the City of Johannesburg to calculate property rates.

Each property must also be assigned a rating category by the municipal valuer. The category should appear on the municipal invoice and determines the applicable tariff, also known as the rate in the rand. Business properties, for example, generally attract higher rates than residential properties because a higher tariff applies. The City of Johannesburg’s Rates Policy is available at https://joburg.org.za/services_/Documents/City-of-Johannesburg-Rates-Policy-2026-27.pdf. Alternatively, email public@hbgschindlers.com to request a copy.

WHY DO THE VALUATION AND CATEGORISATION MATTER?

The City of Johannesburg calculates monthly property rates using:

• the property’s municipal valuation; and
• the tariff applicable to its rating category.

If the valuation is too high, the rates charged may also be too high. If the category is incorrect, the wrong tariff may be applied. For example, a residential property incorrectly categorised as business may attract a significantly higher rate than a comparable property correctly categorised as residential. The municipal valuation should therefore reflect the property’s market value.

If your property appears on the fourth Supplementary Valuation Roll for the period 1 July 2026 – 30 June 2027 General Valuation Roll, you should check whether you are satisfied with the valuation and category assigned to it. If you are not satisfied, you should lodge an objection between 14 October 2026 and 30 November 2026.

Please note that the City of Johannesburg’s failure to send a notice does not relieve property owners of their legal obligation to inspect the roll and confirm whether their property details are correct.

WHAT IS MARKET VALUE AND HOW CAN I DETERMINE WHAT IT IS?

Market value is generally the price that a willing buyer would pay a willing seller for a property on the open market. Common valuation methods include:

• the comparative sales method;
• the income yield method; and
• the depreciated cost method.

These calculations can be complex and are usually undertaken by professional valuers, often for a fee. Email us if you require contact details for valuers.

WHAT DO I DO IF MY PROPERTY VALUATION IS NOT IN LINE WITH THE MARKET VALUE OR IF MY CATEGORISATION IS INCORRECT?

If you believe that your municipal property value exceeds market value, or that the rating category is incorrect, you may lodge an objection to the information recorded on the City of Johannesburg’s Supplementary Roll 4 of GVR 2023–2027. Your objection should clearly set out the reasons for the challenge. The City will assess the objection and notify you of the outcome:

• If the objection is upheld, the property may be revalued and/or recategorised.
• If the objection is not upheld, the existing valuation and/or category will remain unchanged.

MORE INFORMATION AND LEGAL ASSISTANCE CONTACT HBGSCHINDLERS

• For assistance, please email public@hbgschindlers.com or call (011) 568 8500 and ask for the Public Law Department.
• We can assist with checking property information on the roll, lodging objections, and preparing appeals. Where appropriate, discounted fees may be available for bulk instructions.