Draft Report - Review of the Local Government Rating System - August 2016

IPART is undertaking a review at the request of the NSW Government on the local government rating system. The purpose of our review is to develop recommendations to improve the equity and efficiency of the rating system, in order to enhance councils’ ability to implement sustainable fiscal policies over the long term. In conducting the review, we have consulted stakeholders, analysed the current rating system, and assessed its performance against the key taxation principles of efficiency, equity, simplicity, sustainability and competitive neutrality. We have also compared the NSW rating system to best-practice policies in other jurisdictions. We have developed our draft recommendations and we are seeking comments from all interested parties.