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The Shire of Christmas Island has set rates under the WA Local Government (WA) (CI) Act 1995. Rates are part of the Council’s revenue that was used to finance works and services to the community. The Shire of Christmas Island prepares its budget each year based on expenditure and income, excluding rates. It then determines the general rate required to provide sufficient funds to operate for the year.

As income from rates and charges increase, the Shire are well aware of the need to keep ratepayers informed and again staff and Councillors welcome comment from residents on any budget or rating matter.

Frequently Asked Questions

How are my Rates Calculated?

Your rates are determined by multiplying the rate in the dollar adopted in the Shire’s Budget by the Gross Rental Value of your property.

Rates on properties are calculated using the Gross Rental Value method.


  1. A fair weekly rental value is determined for the property. This is attained by the Valuer General through analysing the current market rental values in the area or from an inspection. 

  2. The weekly rental value is multiplied by 52 to determine the annual Gross Rental Value*.

  3. Council sets a Rate in the dollar value.

  4. The annual Gross Rental Value is multiplied by the Rate in the dollar value to decide the Annual Rates amount.

*Gross Rental Values are reassessed every three years. 


  1. Fair weekly rental value = $300

  2. Gross Rental Value = $300 x 52 weeks in the year = $15,600

  3. Rate in the dollar = 7.5121 cents

  4. Annual Rates amount = $15,600 x 7.5121 cents = $1,171.88


What is Gross Rental Value (GRV)?

All properties on Christmas Island, except for mining leases, are rated on the basis of their Gross Rental Value, which is the gross rent that the property would be expected to receive if let on a tenancy in any year. The Gross Rental Value of your property are determined by the Valuer General (Landgate) in Perth.

When can the Shire take action to collect outstanding rates?

Rates are due and payable within 35 days of the issue of the original rate notice. After this time, the Shire may commence legal action for recovery. If rates are allowed to fall into arrears for a period of 3 years or more, the Shire may:

  • take the land and let it on lease; 

  • sell the land; 

  • have the land vested in the municipality; or 

  • have the land vested in the Crown.


Note: All legal costs incurred by the Shire in the process of recovery are payable by the Ratepayer.


What if I can’t afford to pay by the due date?

The general rates and service charges are due and payable in full within 35 days from the date of issue. The due date is indicated on the rate notice. You may choose to pay by 4 instalments payment option. An administrative charge of $30.00 will apply. The due dates are indicated on the rate notice.

If you cannot make payment for either of the above options, it is your responsibility to contact the Shire Office to discuss the matter. Our Shire will listen to anyone who may have difficulty paying their rates and in special circumstances arrangements can be made for alternative payment methods. Any request for an alternative payment method must be in writing.


Is there a penalty for non payment of rates?

Yes, there is. Any amounts outstanding (this does not apply to pensioner properties), after 35 days of the issue date and regardless of whether arrangements for payments have been made will incur a 10% penalty.


What concessions are available to Pensioners?

Entitled pensioners’ are eligible for concessions under the Rates and Charges (Rebates and Deferments) Act. To be eligible to register with the Shire for entitled pensioner status, a person must hold a Pensioner Concession Card issued by Centrelink or Department of Veteran’s Affairs, Senior Card and also occupy the property at the commencement of the current rating year (1 July).

Registration must be received by Council within 35 DAYS OF THE ISSUE OF THE RATE NOTICE. For further details, contact the Shire’s Rates Department.

For more information, please visit the State Revenue website.


What happens if I sell my property?

It is the responsibility of the person who sells or otherwise disposes of rateable land to give the Shire WRITTEN NOTICE, within 21 days of such sale or disposal including a description of the land and the full names and addresses of the owners.

Rates & Property

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