• දෙහිවල ගල්කිස්ස මහ නගර සභාව
  • தெஹிவளை கல்கிசை மாநகர சபை
  • Dehiwala Mount Lavinia Municipal Council

Rates


What are Rates?

The tax that each resident of the municipality should pay to the Municipal Council based on the annual assessment of his/ her residence is named as “Rate”.
When levying rates, the municipal council decides the rate ratio that should be paid by the residents annually. At present,a. 30% of the annual valuation of properties used for commercial purpose

b. 06% of the annual valuation of properties that are not used for commercial purpose

c. 06% of the annual valuation of bare and barren lands

is charged as rates.


Payment of rates when the properties are not in use

When a commercial property is not used for commercial purpose, you could request to pay the rates on non- commercial basis. You could get this concession by filling up the application kept for the purpose and handing it over to the Assessment Section of the Municipal Council. It is your responsibility to prove that you did not use the property for commercial purpose by providing water bills, electricity bills, rent agreements or any other acceptable evidence.

Payment of Rates:

Rates should be paid at the office of the municipal council. The payment slip should be filled accurately. The contents of it are as follows.

  • Rates Number
  • Street
  • Property Number
  • Name of the Property Holder
  • Amount paid
  • Mode of payment
  • Signature of the payee
  • Date

Rates could be paid by cash or by cheque.
Cheques dated for the future are not accepted.
When payments are done by cheque, it should be addressed to the Municipal Commissioner, Dehiwala – Mount Lavinia Municipal Council.

Properties that are exempted from Rates

Following properties are exempted from paying rates

  • Places of worship approved by the government (temples, churches, mosques)
  • Government schools and educational institutions
  • Properties used for the supply of services of the municipal council
  • Public places (common wells, wayside resting places, etc.)


Points to be noted when paying rates

  • A 10% discount will be offered to those who settle their rates for each year before 31st January.
  • A 5% discount will be offered to those who settle their rates in the first month of each quarter.
  • Failure to settle rates on the due date will carry a surcharge of 15% for residential properties and 20% for commercial properties
  • The properties for which the rates have not been paid for a long period of time could be banned according to the Municipal Council Ordinance


Issuance of Notice of Assessment:

Issuance of assessment notices are done each year. Issuance of Notices of Assessments start from November and December of the preceding year


Importance of Notice of Assessment:

A copy of this notice should be produced when obtaining water, electricity and admitting children to schools

Issuance of Non-vesting certificate

Non vesting certificate means, a certificate issued indicating that the properties will not be vested to the municipal council because of not paying assessment tax related to a certain property
In order to obtain the Non – vesting Certificate, its application should be obtained from the municipal council


Facts included in that

  • Rate Number
  • Street
  • Owner’s name
  • A copy of NIC of the owner
  • Name of the authorized person
  • A copy of NIC of the person to whom the authority is granted

Should produce an affidavit if there is any change in the owner’s name
The application can be completed by a lawyer, if the owner is abroad
Should produce a copy of marriage certificate or any acceptable certificate if the name in the NIC has been changed after the marriage