Local Government Rates and Charges Remissions Act 1991 Tasmania

Every pensioner rates remission in Tasmania traces back to one piece of legislation: the Local Government (Rates and Charges Remissions) Act 1991. It is the statute that requires councils to give eligible concession cardholders a discount on their rates bill, and it sets the boundaries of what that discount covers.

What the Act Does

The 1991 Act creates a mandatory, state-funded concession. It requires every Tasmanian municipal council to reduce an eligible ratepayer's general rates by 30%, up to a statutory maximum cap that the Department of Treasury and Finance indexes each year.

For the 2026/27 rating year, that cap is $591 for property owners who are not TasWater customers and $401 for those who are. The lower cap for TasWater customers reflects the separate water and sewerage concession available through TasWater itself — the Act avoids overlap between the two state-funded schemes.

The charges covered by the 30% remission include general rates, waste management charges, and stormwater removal levies. Late payment penalties, legal recovery costs, and interest charges under section 128 of the Local Government Act 1993 are explicitly excluded.

The State Revenue Office's Role

The SRO sits between the legislation and the ratepayer. While you lodge your application with your local council, it is the State Revenue Office that reimburses councils for every remission they grant. The SRO also manages the bulk electronic data matching with Services Australia and the Department of Veterans' Affairs that drives automatic annual renewals.

Here is how the chain works: you submit your form and concession card details to your council. The council (or the SRO on its behalf) verifies your card status through Centrelink Confirmation eServices. If the match confirms you hold a valid PCC, HCC, or endorsed DVA Gold Card, the remission is credited to your rate account. The state government then reimburses the council.

The Commissioner of State Revenue is also the enforcement authority. Under section 42 of the Act, making false or misleading statements about your eligibility can lead to revocation of the remission, recovery of back-dated rates, and administrative fines.

How This Differs from Council Discretionary Powers

The 1991 Act creates a mandatory entitlement — councils cannot refuse a qualified applicant. This is separate from the discretionary relief powers in Part 9 of the Local Government Act 1993, where sections 125 through 129 give councils latitude to vary payment schedules, defer rates, or write off debts. Those discretionary mechanisms are funded by the council, not the state, and they involve judgment calls by council officers or elected councillors.

The practical difference matters: a pensioner rates remission under the 1991 Act is a statutory entitlement once eligibility is verified, and existing recipients whose circumstances do not change are renewed automatically. A hardship remission under section 129 of the 1993 Act requires a separate application, financial documentation, and typically a formal council resolution.

What This Means for Your Claim

Understanding the legislative framework helps in three specific situations:

If your council rejects your application, the statutory appeal path runs from the council to the Commissioner of State Revenue (a formal written objection) and then to the Magistrates Court (Administrative Appeals Division). The SRO, not your council, makes the final administrative call on eligibility disputes.

If you need prior-year backdating, the SRO's guidelines allow retrospective claims for exactly one previous financial year. For the 2025/26 year, the caps were $566 (non-TasWater) and $385 (TasWater), and the absolute deadline to claim is 31 March 2027.

If you suspect maladministration — unreasonable delays, lost paperwork, procedural unfairness — Ombudsman Tasmania has statutory jurisdiction over councils and state-owned corporations under the Ombudsman Act 1978.

For a step-by-step walkthrough of the entire claim process, from checking your card dates to lodging with both your council and TasWater, see the Tasmania Pensioner Rates Remission Claim Guide.

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