The following information is taken from the City of Johannesburg website – www.joburg.org.za
All property owners – both those who own freehold properties and Sectional Title holders – must pay property rates. Property rates are a City tax based on the market value of properties, which are recorded in the General Valuation Roll. This is supported by the City’s Rates Policy. Both are informed by the Municipal Property Rates Act (MPRA).
The Rates Policy guides the City in all aspects of levying rates on property owners. It also defines the different categories of property, as well as specifies the categories of property ownership that may qualify for rates rebates and exemptions under the MPRA.