Differential Rating 

In accordance with the Memorandum of Understanding (MOU) between the former Town and Shire of Narrogin, differential rating has been introduced to allow ratepayers of the former Shire of Narrogin to gradually increase their rates over a period of 10 years to ensure that all GRV properties will have the same rate in the dollar. In order to achieve this, it was agreed to phase in an increase to allow the Rural Ward GRV ratepayers gradually to achieve “parity” with the Urban Ward GRV ratepayers. The Rural UV ratepayers have been benchmarked to the Shire of Wagin’s UV rated properties.

If you have questions regarding differential rating and the parity factor, please read this link.

To see the Council’s Notice of Intention to Levy Differential Rates for current year, please see the public notice.

The Rates Calculation

Here is a simple example of how to calculate your total Rates bill.

• Multiply the Unimproved Value or the Gross Rental Value of your property (as determined by the Valuer General and shown on your Rates Notice) by the rate in the dollar (determined by the Council).
  If a property has a Gross Rental Value of $15,000, multiply this value by the rate in the dollar of 12.2275 cents. The Rates charged, based on rental values, would therefore be $1,834.12.

Below is the adopted rate in the dollar values and minimum rates for 2025/26:

Rate Category	Rate in the $	Minimum Rate	Lesser Minimum
- GRV Urban	12.2275 cents	$1,340	-
- GRV Rural	10.8330 cents	$1,265	$980
- Unimproved Value	0.3389 cents	$1,230	-

Emergency Services Levy (ESL) Calculation

The Emergency Services Levy is a State Government charge applicable to all properties in WA, which is invoiced and collected by local governments on behalf of the Department of Fire and Emergency Services (DFES). The ESL provides the majority of funding required for Career and Volunteer Fire and Emergency Service Brigades, DFES Multi-Function Brigades/Units, Bush Fire Brigades and State Emergency Service Units. The amount of ESL to be collected, and the applicable rates and charging parameters, are declared annually by the Minister for Emergency Services. For more information, please refer to www.dfes.gov.au or free-call 1300 136 099.

There are five ESL rate categories that apply, depending on the type and level of fire and emergency services available to a property.

The Shire of Narrogin is in ESL categories 4 and 5.

ESL Category	Typical Location	Emergency Response	2025/26 ESL Rates
1	Perth Metropolitan Fire District	The Perth metropolitan network of Career Fire and Rescue Service stations and the State Emergency Service	$0.015216
2	Regional Cities	A Career Fire and Rescue Service station plus a Volunteer Fire and Rescue Service and the State Emergency Service	$0.011412
3	Perth Metropolitan Fringe	A Volunteer Fire and Rescue Service unit and/or Volunteer Bush Fire Brigade supported by the Perth metropolitan network of Career Fire and Rescue Service stations and the State Emergency Service	$0.007608
4	Country Towns	A volunteer service with structural firefighting capability and the State Emergency Service	$0.005325
5	Pastoral / Rural Areas	The State Emergency Service network and volunteer fire services in the vicinity	$108 Fixed charge per rates notices

• GRVs are re-assessed every three to six years and are also updated when changes are made to a property. This could affect the valuation of your property from 1 July 2025; and
• The calculated ESL charge may be an under-estimation if the property is a multi-unit residential building. This is because higher ESL charge thresholds apply for these properties depending on the number of units/tenancies.