The City of Johannesburg is undertaking an annual audit process with regards to aligning a church to the official residence occupied by the primary office bearer of that religious community.
The property must be registered in the name of that religious community. In terms of Municipal Property Rates Act 6 of 2004 as amended Section 17 provides that properties which are official residence for the primary office bearer of that religious community who officiate at that church are exempted from paying rates. In terms of the Act, only one official residence of the office bearer of that religious community qualifies for the exemption on the rates.
As per the Municipal Property Rates Act 6 of 2004 as amended, the following is prescribed:
Officer bearer in relation to the place of public worship means the primary person who officiates at services of that place of public worship. Official residence in relation to place of public worship, means
(1) a portion of the property used for residential purpose; or
(2) one residential property, if the residential property is not located on the same place of public worship, registered in the name of a religious community, or registered in the name of a trust established for the sole benefit of a religious community and used as a place of residence for the office bearer.
The City of Johannesburg is therefore requesting all religious communities to align each official residence to the church where the office bearer officiates.
Religious communities are requested to send requested information to the City’s Property Branch once requested information is compiled.
Religious communities who have more than one office bearer and official residence registered in the name of the church must indicate which residence need to be classified as the primary residence of the official office bearer for the purpose of rates exemption.
Failure to provide such information the City will unilateral decides which residence is the official residence of the official office bearer for that particular religious community.
This information must reach the City’s Property Branch before close of business on 31st of August 2021 and could be submitted via:
• E-mail to ratescomments@joburg.org.za or velih@joburg.org.za or pumzaj@joburg.org.za or lloydl@joburg.org.za or
• Hand delivered at Jorissen Place, 66 Jorissen Street, 11th floor, Rates and Taxes Department. In line with National Disaster Regulation, any religious community who wants to hand deliver their information should kindly confirm by email (mentioned above) a day before the actual date of delivery.
The non-compliance to the City’s request will result in the property being billed as per the category reflected in the current Valuation Roll effective from the 1st of July 2021.
For more information, please contact the Property Branch via abovementioned email.
Issued by:
Selma Lloyd
Acting Director: Communications and Stakeholder Engagement
Group Finance
Email: selmal@joburg.org.za
Cell: 082 467 9226
21/07/2021
