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.
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.