Council Tax Proposals
If you are the owner of the property or the person liable to pay Council Tax for it, you can lodge a proposal to alter the Council Tax band:
- within six months of becoming the owner or the liable person
- within six months of the Assessor altering the band
- within six months of an appeal decision, which is a relevant decision, in respect of a dwelling comparable to yours which gives you reasonable grounds to contend that the band applicable to your dwelling should be changed
- at any time if there has been a “material reduction” (see below) in the value of the dwelling
- at any time if there has been a “material increase” (see below) in the value of the dwelling and it, or any part of it, has subsequently been sold
- at any time if the balance between domestic and business use changes (for example, in hotels or boarding houses).
- at any time to add from a particular date a dwelling not shown on the list
- at any time to delete from a particular date a dwelling shown on the list.
To lodge a proposal online use the Council Tax Bands search on the Home Page (or your local Assessor’s Page) to identify the individual property concerned. Click on the address in the “Select Property” column and click on the “Make a proposal” button at the right hand corner of the page to bring up the Online Council Tax Proposals page where the proposal form and further detailed guidance to help you through the process can be found.
You will receive an e-mailed acknowledgement (if you provide an e- mail address) that the relevant Assessor has received your submission. The assessor will subsequently write to you to confirm if your proposal is valid or if further information is required (eg evidence to confirm that a new occupier complies with the six month rule).
Alternatively, you can obtain, from your local Assessor, a Proposal Form which can be completed and posted.
When a valid proposal has been made the Assessor or a member of staff will discuss your proposal with you and if it cannot be resolved (within six months), it will be referred to the Valuation Appeal Panel as a formal “Appeal” to be heard by the Committee. The Committee will hear your appeal within its normal cycle of hearings and you will be sent formal notification of the date and time of the hearing and details of the Appeal procedure.
Where the proposal is considered invalid due to it being, out of time, lack of title or lack of information the Assessor may (within six weeks) serve notice on the proposer. If the proposer disagrees with the opinion of the Assessor they can appeal against this notice, to the Assessor, no later than four weeks after the Assessors service of notice. Unless the Assessor withdraws the notice against which the appeal is being made, the Assessor shall (within four weeks) refer the appeal to the Valuation Appeal Panel as a formal appeal to be heard by the Committee.
Material Reduction in Value
A material reduction in value may result from the demolition of any part of the dwelling, any change in the physical state of its locality or any adaptation of the dwelling to suit a person who is physically disabled. A reduction in value caused, for example, by a downturn in the housing market, does not count for this purpose.
Material Increase in Value and Subsequent Sale
A material increase in value may result from building, engineering or other works carried out on the dwelling. Any change in the Council Tax band following on a material increase in value will only take effect after the property is next sold.
