Budget
Information on the City’s budget, spending priorities, and financial planning.
This image highlights where to find information on your rates notice.
For a full breakdown of costs and how they are calculated please see how are my rates calculated.
If you are unable to view the image please phone us on 9550 3777.

Understanding your rates can be tricky. Let’s break it down...

Every four years, Landgate revalues all properties in Western Australia for rating and taxing purposes under the Valuation Land Act 1978. Landgate collect and analyse property details to determine the Gross Rental Value (GRV).
GRV is an estimate of how much your property might earn each year if it was rented out, regardless of whether it actually is or not. Details such as location, size, age, construction and additional features, like a pool or shed, are considered. This may mean that larger, more modern properties in the same location are likely to have a higher GRV than smaller, older properties.
Vacant land GRV is calculated as 3% of the land value for residential and 5% of the land value for Business and Urban Development.
To help with understanding how GRV is calculated, Landgate have some useful videos that simply explain GRV.
Each property’s GRV is multiplied by the Rate in the Dollar (set each year by the City of Mandurah). By using this calculation, it provides a fair and consistent way to calculate the money required by property owners to pay in rates.
For example:
GRV of $250 per week x 52 weeks = $13,000
$13,000 x rate-in-the-dollar, plus relevant fees and charges = your property's rates total
The City of Mandurah’s rate-in-the-dollar is determined each year at budget time.
Should you have any questions or queries regarding your Gross Rental Value, please go to the Landgate website or phone 9273 7373 and quote your VE number as indicated on your rates notice.
Each year, the City sets a rate in the dollar and a minimum payment to ensure all properties contribute fairly to local services and infrastructure.
The Minimum Rates and Rate in the Dollar for 2025/26 are set at:
Rate category | Rate in the Dollar | Minimum rate |
Residential Improved | $0.093329 | $1,338 |
Residential Vacant | $0.178945 | $966 |
Business Improved | $0.101842 | $1,338 |
Business Vacant | $0.186657 | $1,338 |
Urban Development | $0.166382 | $1,338 |
The Emergency Services Levy (ESL) supports WA’s career and volunteer emergency services.
Although it appears on your rates notice, it is a State Government charge collected by local governments.
If you have any enquiries relating to the levy, please contact the Department of Fire and Emergency Services on 1300 136 099 or visit the DFES website.
An annual fee is charged for waste and recycling collection services. This includes two green waste verge collections and one junk collections per year.
State Government legislation requires the City to physically inspect all private swimming pools to ensure compliance with safety standards. The fees charged are reflective of the cost of this program.
The inspection is held once every four years. If you have a pool, the fee is spread out over the four years so is charged annually on the rates as it is 25% of the total cost.
Section 6.37 of the Local Government Act 1995 (Act) allows for a local government to apply Specified Area Rates (SAR) on rateable land within a portion of its district for the purpose of meeting the cost of the provision for a specific service.
The local government requirements of a SAR are that:
Please refer to the below Specified Area Rate Information document for more detail.
Every four years, Landgate revalues all properties in Western Australia for rating and taxing purposes under the Valuation Land Act 1978.
In 2023, the City of Mandurah received the latest property revaluation information from Landgate for all properties in Mandurah and the new value will apply to how your rates are calculated.
A property’s Gross Rental Value (GRV) provides a basis to determine property rates, service charges and levies. In this situation, the GRV directly impacts the money you pay in rates.
The GRV information is provided to your local government, water provider and other rating authorities to calculate your charges.
If you have any questions about the GRV valuation or to lodge a revaluation objection, please contact Landgate.
Information on the City’s budget, spending priorities, and financial planning.
Find out if you can get a rates rebate or defer your payment.