INTRODUCTION

The Emalaheni Local Municipality (‘’ELM’’) has sent out public notice informing the public that the 2026 General Valuation Roll (‘’2026 GVR’’) is open to the public for public inspection and to submit objections from 17 February 2026 to 24 April 2026.

Property owners may lodge objections in person at the Municipal Office located at the corner of Arras and Mandela Streets, Emalahleni, Witbank. Objections will not be accepted via fax or email.

Property owners are responsible for reviewing the municipal valuation and categorisation of their properties. If a property has been incorrectly categorised or valued by the Municipality, owners must submit an objection before the objection period closes.

Failure to do so will result in the valuation and categorisation ascribed to the property remaining valid for the duration of the 2026 GVR, which is typically 4 or 5 years. Consequently, from 1 July 2026 to 30 June 2031, you may be charged rates based on an incorrect valuation or categorisation, unless you object outside the prescribed periods in terms of section 78 of the Local Government: Municipal Property Rates Act.

WHAT ARE MY PROPERTY VALUATION AND CATEGORISATION?

Every property is assigned a municipal valuation by the municipal valuer, which should appear as a Rand value on your municipal invoice. This valuation is used by ELM to calculate property rates.

Similarly, each property is assigned a rating categorisation by the municipal valuer, also reflected on your invoice. Categories are selected from those set out in the ELM Rates Policy, each with a corresponding tariff (rate in the Rand). For example, business properties generally pay approximately three times more than residential properties due to higher tariffs.

The ELM Rates Policy is available on the municipality’s website or by emailing public@hbgschindlers.com for a copy.

WHY DO THE VALUATION AND CATEGORISATION MATTER?

The rates charged monthly by ELM are calculated by multiplying your municipal valuation by the tariff applicable to your property’s categorisation. An inflated valuation results in higher rates, while incorrect categorisation may cause you to pay an inappropriate amount. For instance, if a residential property is incorrectly categorised as business, the rates may be roughly three times higher than appropriate.

The municipal valuation should reflect the “market value” of the property, which is further explained below. For the 2026 GVR, the valuation date is 1 July 2025.

WHAT IS A VALUATION ROLL AND WHERE DO I FIND IT?

The valuation roll is a database where ELM records the municipal valuations of all properties on the roll. Every property within ELM’s jurisdiction should be included on the General Valuation Roll. Due to market dynamics – such as property changes, condition, age, and economic factors – ELM also publishes an annual Supplementary Valuation Roll (“SVR”) reflecting updated values and newly constructed properties.

Each General Valuation Roll is republished every 4 to 5 years, with updated values. Your property’s value may increase, decrease, or remain unchanged compared to the previous roll. The valuation roll information is used to calculate your monthly rates and taxes.

Most valuation rolls, including the 2026 GVR, are available on ELM’s website at: https://www.emalahlenilm.gov.za/valuation-roll/.

THE PROPOSED 2026 GVR VALUATION AND CATEGORISATION OF YOUR PROPERTY

ELM must notify you if your property appears on a published roll, including the 2026 GVR. This notice should include:

• Your current municipal valuation;
• Your revised municipal valuation;
• The name of the roll on which your property appears;
• Existing and proposed categorisations; and
• Where you can inspect the roll.

These rolls contain only valuations, categorisations, and related information, but do not provide reasons for such valuations or categorisations.

If you have been notified that your property is on the 2026 GVR, you should promptly verify whether you are satisfied with the valuation and categorisation assigned. If not, you should object as detailed below.

Note: Failure by ELM to notify you does not exempt you from your legal obligation to check the roll and ensure your property details are correct.

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

“Market value” is generally defined as the price a willing buyer would pay a willing seller on the open market. Various methods can be used to determine market value, including the comparative sales method, income yield method, and depreciated cost method. These methods are complex and typically require professional valuers, which may incur costs.

You may request an informal estimate of your property’s market value from a local estate agent, who usually provides these estimates free of charge based on comparable sales and their market knowledge.

Automated valuation reports are also available from software platforms like Windeed; however, these may lack accuracy as they do not consider subjective property features that affect value.

Generally, the higher the market value, the more advisable it is to engage a professional valuer. Incorrect self-estimation can lead to costly disputes, including interest on disputed amounts and legal fees.

Professional valuers can also advise on appropriate rating categorisation. For complex disputes, it may be necessary to consult an attorney specialising in property rates law within the ELM jurisdiction.

WHAT SHOULD I DO IF MY PROPERTY VALUATION IS NOT ALIGNED WITH MARKET VALUE OR MY CATEGORISATION IS INCORRECT?

If you believe your municipal valuation exceeds market value or your categorisation is incorrect, you may lodge a formal objection with ELM against the 2026 GVR, providing your reasons.

ELM will assess your objection and notify you of the outcome. If your objection is upheld, your property will be revalued and/or recategorised accordingly. If rejected, your property valuation and categorisation will remain unchanged.

To object formally, submit the completed objection form to the ELM Municipal Office by 13:30 on 24 April 2026.
(No late objections will be accepted)

WHAT HAPPENS IF MY OBJECTION IS REJECTED?

You may appeal to the Valuations Appeal Board within 30 days of receiving the objection outcome notification.

The Appeal Board meets periodically, and your appeal will be considered at the next meeting. You will be informed in writing of the Board’s decision.

WHAT IF THE APPEALS BOARD REJECTS MY APPEAL?

If the Appeal Board rejects your appeal and you believe the decision was incorrect, you may need to consult an attorney to pursue further legal action, such as applying for judicial review of the decision in court.

CAN I OBJECT OR APPEAL OUTSIDE OF THE PRESCRIBED TIME PERIODS?

If there is an error in your valuation or categorisation, you may approach ELM’s Valuations Department to request correction outside the prescribed objection periods under section 78 of the Municipal Property Rates Act. This process is more complex and time-consuming. For more information, contact public@hbgschindlers.com.

You can access a copy of the ELM’s current RatesBy-Laws here(2025/2026):
https://www.emalahlenilm.gov.za/wp-content/uploads/2025/07/PROPERTY-RATES-POLICY.pdf

CONTACTING HBGSCHINDLERS:

• Alternatively, you can contact HBGSchindlers for assistance, via email at public@hbgschindlers.com.
• You can also telephonically contact our offices at (011) 568 8500. Please ask the Public Law Department if you phone in.
• We do assist clients with checking their property information on the roll as well as lodging objections/appeals. Where possible we can assist with discounts for bulk instructions.