3.2.1 Valuation and Rating

3.2.1.1 State and Federal Government departments and instrumentalities should not be exempt from payment of rates and charges on income producing property owned by them and for services received on all their land.

3.2.1.2 The responsibility for valuation should remain with the State Government.

3.2.1.3 Site valuation is the preferred valuation methodology for urban properties.

3.2.1.4 All Government owned land used for residential accommodation should be fully rateable.  The Government Department and not the tenant should be responsible for the payment of rates and charges to the Local Government.

3.2.1.5 The provisions of Section 25 of the Valuation of Land Act regarding the discounting of rateable valuation of undeveloped "balance area" of subdivisions held by the developer should be repealed.

3.2.2 Taxation Benefits

3.2.2.1 All Local Government rates and charges on a person's domestic residence should be fully tax deductible.

3.2.2.2 All gifts and endowments to Local Governments should be fully tax deductible.