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We have a differential general rating scheme that recognises the diverse demographics of the Region. This approach recognises land used for the following purposes:
The category that your land has been placed in appears on the back of your rate notice.
If you don't have your rates notice handy, you can find your location and corresponding area in the maps below. Then use this to find which category applies in the supplied tables. Alternatively, you can print our Rating category statement (PDF).
Category: City Urban Residential A - Category number 1.1Description: Land located within the city identified as area A on map no. 1 having access to sewerage infrastructure, used, or capable of being used, for urban residential purposesIdentification: Land identified as area A on map no. 1 having a land use code of 00,01,02,02A,03,04,05,06A,07,08,50 or 72A
Category: City Urban Residential B - Category number 1.2Description:Land located within the city identified as area A on map no. 1 not having access to sewerage infrastructure, used, or capable of being used, for urban residential purposes Identification: Land identified as area A on map no. 1 having a land use code of 00,01,02,02A,03,04,05,06A,07,08,50 or 72A
Category: Outer Urban Residential A - Category number 1.3Description:Land located within the localities identified as area B on map no. 1 having access to sewerage infrastructure, used, or capable of being used, for urban residential purposes Identification: Land identified as area B on map no. 1 having a land use code of 00,01,02,02A,03,04,05,06A,07,08,50 or 72A
Category: Outer Urban Residential B - Category number 1.4Description:Land located within the localities identified as area B on map no. 1 not having access to sewerage infrastructure, used, or capable of being used, for urban residential purposesIdentification: Land identified as area B on map no. 1 having a land use code of 00,01,02,02A,03,04,05,06A,07,08,50 or 72A
Category: Main Town Urban Residential - Category number 1.5Description:Land located within the towns identified on map no. 2, map no. 3 or map no. 4 used, or capable of being used, for urban residential purposesIdentification: Land identified on map no. 2, map no. 3 or map no. 4 having a land use code of 00,01,02,02A,03,04,05,06A,07,08,50 or 72A
Category: Other Urban Residential - Category number 1.6Description: Land that is not in category 1.1, 1.2, 1.3, 1.4 or 1.5, used, or capable of being used, for urban residential purposesIdentification: Land having a land use code of 00,01,02,02A,03,06A,07,08,50 or 72A
Category: City Rural - Category number 2.1Description: Land located within the city identified as area A on map no. 1, used, or capable of being used for rural purposesIdentification: Land identified as area A on map no. 1 having a land use code of 60,61,64,65,66,67,69,70,71,72B,73,74,75,76,77,78,79, 80,81,82,83,84,85,86,87,88,89,93,94A or 94B
Category: Low Intensity Rural - Category number 2.2Description: Land that is not in category 2.1, that is vacant rural land or rural land used, or capable of being used, for low intensity rural uses such as, for example, grazing of stockIdentification: Land having a land use code of 04,05,06B,60,61,64,65,67,72B,89,94A or 94B
Category: Medium Intensity Rural - Category number 2.3Description: Land that is not in category 2.1, used, or capable of being used, for medium intensity rural uses such as, for example, horse studs, dairy farming, poultry farming (other than the highly intensive rural poultry purposes of category 2.13 or 2.14 land) and the growing and harvesting of cropsIdentification: Land having a land use code of 69,70,71,73,74,75,76,77,78,79,80,81,82,83,84,86,87 or 93
Category: High Intensity Rural - Category number 2.4Description: Land that is not in category 2.1, used, or capable of being used, for highly intensive rural purposes, other than the highly intensive rural purposes of category 2.5, 2.6, 2.7, 2.8, 2.9, 2.10,2.11, 2.12, 2.13 or 2.14 landIdentification: Land having a land use code of 66,85 or 88
Category: Cattle Feedlotting (499 - 1000 SCU) - Category number 2.5Description: Land that is not in category 2.1, used, or capable of being used, for lot feeding between 499 and 1,000 cattle (inclusive)Identification: Land having the land use code of 66
Category: Cattle Feedlotting (1001 - 5000 SCU) - Category number 2.6Description: Land that is not in category 2.1, used, or capable of being used, for lot feeding between 1,001 and 5,000 cattle (inclusive)Identification: Land having the land use code of 66
Category: Cattle Feedlotting (5001 - 12000 SCU) - Category number 2.7Description: Land that is not in category 2.1, used, or capable of being used, for lot feeding between 5,001 and 12,000 cattle (inclusive)Identification: Land having the land use code of 66
Category: Cattle Feedlotting (12001 - 30000 SCU) - Category number 2.8Description: Land that is not in category 2.1, used, or capable of being used, for lot feeding between 12,001 and 30,000 cattle (inclusive)Identification: Land having the land use code of 66
Category: Cattle Feedlotting (greater than 30000 SCU) - Category number 2.9Description: Land that is not in category 2.1, used, or capable of being used, for lot feeding greater than 30,000 cattleIdentification: Land having the land use code of 66
Category: Piggery (500 - 5000 SPU) - Category number 2.10Description: Land that is not in category 2.1, used, or capable of being used, for a piggery housing between 500 and 5,000 swine (inclusive)Identification: Land having the land use code of 85
Category: Piggery (5001 - 15000 SPU) - Category number 2.11Description: Land that is not in category 2.1, used, or capable of being used, for a piggery housing between 5,001 and 15,000 swine (inclusive)Identification: Land having the land use code of 85
Category: Piggery (greater than 15000 SPU) - Category number 2.12Description: Land that is not in category 2.1, used, or capable of being used, for a piggery housing greater than 15,000 swineIdentification: Land having the land use code of 85
Category: Poultry (40,000 - 200,000 Birds) - Category number 2.13Description: Land that is not in category 2.1, used, or capable of being used, for poultry farming between 40,000 and 200,000 birds (inclusive)Identification: Land having the land use code of 87
Category: Poultry (greater than 200,000 Birds) - Category number 2.14Description: Land that is not in category 2.1, used, or capable of being used, for poultry farming greater than 200,000 birdsIdentification: Land having the land use code of 87
Category: City Commercial - Category number 3.1Description: Land located within the city identified as area A on map no. 1, used, or capable of being used, for commercial purposesIdentification: Land identified as area A on map no. 1 having a land use code of 10,11,12,13,14,15,17,18,19,20,21,22,23,24,25,26,27,32,33,34,36A,38,41,42,43,44,45,46,47,48,49,51,52,55,56,57,58,91,92,95,96,97 or 99
Category: Outer Urban Commercial - Category number 3.2Description: Land located within the localities identified as area B on map no. 1, used, or capable of being used, for commercial purposesIdentification: Land identified as area B on map no. 1 having a land use code of 10,11,12,13,14,15,17,18,19,20,21,22,23,24,25,26,27,32,33,34,36A,38,41,42,43,44,45,46,47,48,49, 51,52,55,56,57,58,91,92,95,96,97 or 99
Category: Toowoomba Trade Gateway Commercial - Category number 3.3Description: Land located within the localities identified on map no. 5, used, or capable of being used, for commercial purposesIdentification: Land identified on map no. 5 having a land use code of 10,11,12,13,14,15,17,18,19,20,21,22,23,24,25,26,27,32,33,34,36A,38,41,42,43,44,45,46,47,48,49,51,52,55,56,57,58,91,92,95,96,97 or 99
Category: Main Town Commercial - Category number 3.4Description: Land located within the towns identified on map no. 2, map no. 3 or map no. 4, used, or capable of being used, for commercial purposesIdentification: Land identified on map no. 2, map no. 3 or map no. 4 having a land use code of 10,11,12,13,14,15,17,18,19,20,21,22,23,24,25,26,27,32,33,34,36A,38,41,42,43,44,45,46,47,48,49,51,52,55,56,57,58,91,92,95,96,97 or 99
Category: Other Commercial - Category number 3.5Description: Land that is not in category 3.1, 3.2, 3.3 or 3.4 used, or capable of being used, for commercial purposesIdentification: Land having a land use code of 10,11,12,13,14,15,17,18,19,20,21,22,23,24,25,26,27,32,33,34,36A,38,41,42,43,44,45,46,47,48,49, 51,52,55,56,57,58,91,92,95,96,97 or 99
Category: City General Industrial - Category number 4.1Description: Land located within the city identified as area A on map no. 1, used, or capable of being used, for general industrial purposes such as, for example, warehousing, transport terminal for freight or passengers, manufacturing, airportIdentification: Land identified as area A on map no. 1 having a land use code of 28,29,30,31,35,36B,39,53 or 54
Category: Outer Urban General Industrial - Category number 4.2Description: Land located within the localities identified as area B on map no. 1, used, or capable of being used, for general industrial purposes such as, for example, warehousing, transport terminal for freight or passengers, manufacturing, airportIdentification: Land identified as area B on map no. 1 having a land use code of 28,29,30,31,35,36B,39,53 or 54
Category: Toowoomba Trade Gateway General Industrial - Category Number 4.3Description: Land located within the localities identified on map no. 5, used, or capable of being used, for general industrial purposes such as, for example, warehousing, transport terminal for freight or passengers, manufacturing, airportIdentification: Land identified on map no. 5 having a land use code of 28,29,30,31,35,36B,39,53 or 54
Category: Main Town General Industrial - Category number 4.4Description: Land located within the towns identified on map no. 2, map no. 3 or map no. 4, used, or capable of being used, for general industrial purposes such as, for example, warehousing, transport terminal for freight or passengers, manufacturing, airport Identification: Land identified on map no. 2, map no. 3 or map no. 4 having a land use code of 28,29,30,31,35,36B,39,53 or 54
Category: Other General Industrial - Category number 4.5Description: Land that is not in category 4.1, 4.2, 4.3 or 4.4, used, or capable of being used, for general industrial purposes such as, for example, warehousing, transport terminal for freight or passengers, manufacturing, airportIdentification: Land having a land use code of 28,29,30,31,35,36B,39,53 or 54
Category: Extractive - Category number 5.1Description: Land used, or capable of being used, for extractive industry purposes, other than category 5.2, 5.3, 5.4, 5.5 or 5.6 landIdentification: Land having the land use code of 40A
Category: Extractive (less than 5,000 tonnes) - Category number 5.2Description: Land used, or capable of being used, for licensed extractive industry purposes, where the quantity of material capable of being extracted is less than 5,000 tonnes per annumIdentification: Land having the land use code of 40A
Category: Extractive (5,000 tonnes to 100,000 tonnes) - Category number 5.3Description: Land used, or capable of being used, for licensed extractive industry purposes, where the quantity of material capable of being extracted is between 5,000 and 100,000 tonnes per annum (inclusive)Identification: Land having the land use code of 40A
Category: City Extractive (greater than 100,000 tonnes) - Category number 5.4Description: Land located within the city identified as area A on map no. 1, used, or capable of being used, for licensed extractive industry purposes, where the quantity of material capable of being extracted is greater than 100,000 tonnes per annumIdentification: Land identified as area A on map no. 1 having the land use code of 40A
Category: Outer Urban Extractive (greater than 100,000 tonnes) - Category number 5.5Description: Land located within the localities identified as area B on map no. 1, used, or capable of being used, for licensed extractive industry purposes, where the quantity of material capable of being extracted is greater than 100,000 tonnes per annumIdentification: Land identified as area B on map no. 1 having the land use code of 40A
Category: Toowoomba Trade Gateway Extractive (greater than 100,000 tonnes) - Category number 5.6Description: Land located within the localities identified on map no. 5, used, or capable of being used, for licensed extractive industry purposes, where the quantity of material capable of being extracted is greater than 100,000 tonnes per annumIdentification: Land identified on map no. 5 having the land use code of 40A
Category: City Noxious Industrial - Category number 6.1Description: Land located within the city identified as area A on map no. 1, used, or capable of being used, for noxious industrial purposesIdentification: Land identified as area A on map no. 1 having the land use code of 37A
Category: Toowoomba Trade Gateway Noxious Industrial - Category Number 6.2Description: Land located within the localities identified on map no. 5, used, or capable of being used, for noxious industrial purposesIdentification: Land identified on map no. 5 having the land use code of 37A
Category: Other Noxious Industrial - Category number 6.3Description: Land that is not in category 6.1 or 6.2, used, or capable of being used, for noxious industrial purposesIdentification: Land having the land use code of 37A
Category: Abattoir (less than 100,000 Animal Kill) - Category number 6.4Description: Land used, or capable of being used, as an abattoir which carries out 100,000 or less animal kills annuallyIdentification: Land having the land use code of 37B
Category: Abattoir (greater than 100,000 Animal Kill) - Category number 6.5Description: Land used, or capable of being used, as an abattoir which carries out greater than 100,000 animal kills annuallyIdentification: Land having the land use code of 37B
Category: Drive In Shopping Centre (less than 10,000 square metres) - Category number 7.1Description: Land used, or capable of being used, for a drive in shopping centre that has a total centre area of less than 10,000 square metresIdentification: Land having the land use code of 16
Category: Drive In Shopping Centre (between 10,000 square metres and 20,000 square metres) - Category number 7.2Description: Land used, or capable of being used, for a drive in shopping centre that has a total centre area of between 10,000 square metres and 20,000 square metres (inclusive)Identification: Land having the land use code of 16
Category: Drive In Shopping Centre (between 20,001 square metres and 40,000 square metres) - Category number 7.3Description: Land used, or capable of being used, for a drive in shopping centre that has a total centre area of between 20,001 square metres and 40,000 square metres (inclusive)Identification: Land having the land use code of 16
Category: Drive In Shopping Centre (greater than 40,000 square metres) - Category number 7.4Description: Land used, or capable of being used, for a drive in shopping centre that has a total centre area of greater than 40,000 square metresIdentification: Land having the land use code of 16
Category: Mining A - Category number 8.1 Description: Land used, or capable of being used, for mining producing coal for an adjoining power station Identification: Land having the land use code of 40B
Category: Mining B - Category number 8.2 Description: Land used, or capable of being used, for mining producing coal for domestic or export markets Identification: Land having the land use code of 40B
Category: Gas or Oil Extraction - Category number 8.3Description: Land used, or capable of being used, for gas or oil extraction pursuant to a petroleum lease (issued pursuant to the Petroleum Act)Identification: Land having the land use code of 40C
Category: Mining Special - Category number 8.4Description: Land used, or capable of being used, for mining coal under the authority of a mining lease granted during the 2020/21 financial year or the 2021/22 financial yearIdentification: Land having the land use code of 40D
Category: Power Generation (less than 200 megawatts) - Category number 9.1Description: Land used, or capable of being used, for power generation/storage purposes which produces less than 200 megawattsIdentification: Land having the land use code of 90
Category: Power Generation (between 200 megawatts and 400 megawatts) - Category number 9.2Description: Land used, or capable of being used, for power generation/storage purposes which produces between 200 megawatts and 400 megawattsIdentification: Land having the land use code of 90
Category: Power Generation (greater than 400 megawatts) - Category number 9.3
Description: Land used, or capable of being used, for power generation/storage purposes which produces greater than 400 megawatts Identification: Land having the land use code of 90
Code Description
00 Unspecified01 Vacant Urban Land02 Single Unit Dwelling02A Single Unit Dwelling / Home Occupation03 Multi Dwellings or Flats04 Large Home Site Vacant05 Large Home Site Dwelling06A Outbuildings Urban06B Outbuildings Rural07 Guest House / Private Hotel/Hospice08 Building Format Plan Primary Use Only09 Body Corporate in any strata titled scheme10 Combined Dwelling and Shops11 Shop Single12 Shopping Group (7 - 9 Shops)13 Shopping Group (2 - 6 Shops)14 Shops – Main Retail (Central Business District)15 Shops – Secondary Retail (Fringe Central Business)16 Drive-In Shopping Centre17 Restaurant / Function Centre18 Special Tourist Attraction19 Walkway20 Commercial / Industrial Property Under Construction21 Residential Institution (Non-Medical Care)22 Car Park23 Retail Warehouse24 Sales Area Outdoors (Dealers, Boats, Cars etc)25 Professional Offices26 Funeral Parlour27 Hospitals, Convalescent Home (Medical Care) (Private)28 Warehouse and Bulk Stores29 Transport Terminal30 Service Station31 Oil Depot and Refinery32 Data Centre33 Outdoor Storage Area / Contractors Yard34 Cold Stores / Ice works35 General Industry or Medium Industry36A Light Industry A36B Light Industry B37A Heavy Industry37B Abattoir38 Advertising / Hoarding39 Roadway40A Extractive (Quarry)40B Extractive (Mining)40C Gas or Oil Extraction40D Mining Special41 Child Care excluding Kindergarten42 Hotel/Tavern43 Motel44 Nursery (Plants)45 Theatre Cinema46 Drive-in Theatre47 Licensed Club48 Sports Club / Dance Facility49 Caravan Park50 Other Club Non Business51 Church/Facilities52 Cemetery (Include Crematoria)53 Commercial Airport54 Commercial Airport Under Construction55 Library56 Show Ground, Race Course, Airfield57 Parks, Gardens58 Educational include Kindergarten60 Sheep Grazing Dry61 Sheep Breeding64 Cattle Grazing Breeding65 Cattle Grazing Breeding and Fattening66 Cattle Grazing Fattening67 Goats69 Dairy Cattle Milk70 Dairy Cattle Cream71 Oil Seed72A Section 49 Valuation Vacant Urban Land72B Section 49 Valuation Vacant Other Land73 Grains74 Turf Farm75 Sugar Cane76 Tobacco77 Cotton78 Rice79 Orchard80 Tropical Fruits81 Pineapples82 Vineyard83 Small Crops and Fodder Irrigation84 Small Crops and Fodder Non Irrigation85 Pigs86 Horses87 Poultry88 Forestry and Logs89 Animals Special90 Power Generation91 Transformer92 Defence Force Establishment93 Peanuts94A Rural Land Vacant94B Rural Land Dwelling95 Reservoir, Dam, Bore, Pipeline, Pump Station96 Public Hospital97 Welfare Home / Institution99 Community Protection Centre
Ratepayers have the right to object against the differential rate category their land is included in. Our differential general rate is determined by using the unimproved value provided by the Department of Environment and Resource Management, in conjunction with land use codes determined by the us.
A ratepayer may exercise their right of objection by completing and lodging our 'Rates - Objection to rate category' form (see related documents) within 30 days of the date of issue of the rate notice (ie. by the due date of the rate notice). This form is available below via an online option or PDF and also available in Customer Service offices.
We consider objections within 5 working days of receipt of notice of the objection. The ratepayer will be advised in writing of our decision and the necessary adjustments will be made to the property if approved. In assessing any objection, we will consider information held in its land records and where necessary, undertake a property inspection to establish actual land use.
Rates - Objection to rate category form (online) - form also known as the Notice of objection against categorisation for differential rating.
Rates - Objection to rate category form (PDF for print) - form also known as the Notice of objection against categorisation for differential rating.
Understanding rates & charges
