Download postponement of rates for seniors

POSTPONEMENT OF RATES FOR SENIORS
PROCEDURAL CHECKLIST and NOTES FOR RATES ADMINISTRATORS
(to be read in conjunction with the “Postponement of Rates for Seniors – Application form”
√
Task
Initiating the
Process
Notes
 Given the complexity of some aspects of the scheme, it is
suggested a meeting be arranged at a convenient place and
time with the applicant to facilitate:
o understanding of the conditions of the scheme;
o completion of the application form; and
o assessment of eligibility.
 Note, the application form requires declaration that the applicant
has been informed and understands the conditions which apply
to the postponement of rates scheme.
Source property
data available from
Council records or
Land Services
 Assessment Number
 Certificate of Title reference
 Owners - Check no other person has an interest as an owner in
the property, other than the spouse
 Check whether any mortgages on the property
Check status as
State Seniors Card
Holder
If not the owner, is
the applicant the
owner’s spouse?
 Assessor to ask for and record sighting the State Seniors Card
 Note the application form requires the application to declare
status as the spouse if not the ratepayer. This declaration is
suggested as sufficient to verify the status as spouse.
Are there any
mortgages on the
property registered
prior to 25 January
2007?
 If yes, ask applicant to obtain a statement from the financial
institution indicating the maximum credit limit secured by the
mortgage. Note the possibility of re-draw up to the mortgage
limit.
 Note: If a mortgage has been taken out after 25 January 2007
proof of equity is not required as Council debt is repaid prior to
any mortgage.
Is the property the
principal place of
residence of the
State Seniors Card
holder and/or
spouse?
 “Principal place of residence” is not defined for the purpose of
the postponement of rates scheme. In practice, the property on
the House of Assembly roll is likely to be the principal place of
residence. The definition for SA Land Tax charge is noted. 1
 A declaration that the property is the principal place of
residence is deemed sufficient verification. Note there is no
benefit to the ratepayer, or impost on Council due to a false
declaration.
 Confirm receipt of application and approval or otherwise in
writing individually to all owners or the property, and the
applicant if not an owner.
Advise of approval
or otherwise
Signing the form
 Request that the applicant and owner sign the application form
(if practical) Ask a third party to sign as witness on the
application form.
Principal place of residence” is defined for SA Land Tax charges as:
Land that is owned by a natural person (that is, not a company or other organisation) and is used
as their principal place of residence and:
 not used to conduct a business, trade or boarding house from the property; or
 part of the property is not let to any person other than a parent, grandparent, child or grandchild
(Note: The owner must reside on the land with the family member).
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ECM 590515 1/08/2017
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ASSESSMENT OF POSTPONEMENT APPLICATION
Rate Assessment No:
Applicant’s Name:
Owner/s Names:
State Seniors Card sighted
Copy of Title provided
Does mortgage exist prior to 26 January 2007?
 Yes - If yes, statement from financial institution provider
 No
Applicant eligible for Postponement of Rates
Postponement applied to rates account
 Rates Account notation (or flagged for issue of annual declaration form if relevant)
Letters issued to all owners individually
Assessing Officer’s Name:
Assessing Officer’s Signature:
Date Processed:
ECM 590515 1/08/2017
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