Emergency Services Levy Determination for 2026-27

🟡 Low UrgencySafety · Basis of Rates

Determines the emergency services levy rates for the 2026-27 levy year based on gross rental value and fixed charges.

Details

Act References

Fire and Emergency Services Act 1998 s.36G(1)Fire and Emergency Services Act 1998 s.36I

Amounts

$0.011 - rate in the dollar of GRV for category 1

$0.008 - rate in the dollar of GRV for category 2

$0.006 - rate in the dollar of GRV for category 3

$0.004 - rate in the dollar of GRV for category 4

$113 - fixed charge for category 5

$113 - minimum levy

$560 - maximum levy for category 1 (vacant/farming/residential)

$320,000 - maximum levy for category 1 (commercial/industrial)

$420 - maximum levy for category 2 (vacant/farming/residential)

$240,000 - maximum levy for category 2 (commercial/industrial)

$280 - maximum levy for category 3 (vacant/farming/residential)

$161,000 - maximum levy for category 3 (commercial/industrial)

$196 - maximum levy for category 4 (vacant/farming/residential)

$112,000 - maximum levy for category 4 (commercial/industrial)

Notice Date

22 May 2026

Notice Text

The emergency services levy (esl) that is payable for the 2026-27 levy year on land in esl categories 1, 2, 3 and 4 is determined as a rate in the dollar of the gross rental value (grv) of the land. The emergency services levy that is payable for the 2026-27 levy year on land in esl category 5 is determined as a fixed charge of $113. The minimum and maximum amounts of levy payable for the 2026-27 levy year on land in esl categories 1, 2, 3 and 4 are also determined.

WA Government Gazette No. 54/2026 · 22 May 2026 · Page 7

View Gazette PDF - Page 7

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