DFES - Department of Fire and Emergency Services
000 for fire or life threatening emergencies
132 500 for SES emergency assistance
13 DFES (13 3337) for emergency information
General enquiries | Hearing or speech impaired contacts
SHARE: Refer this page to a friend

Categories, Rates and Boundaries

How much ESL a property is charged depends on four things:

  1. Its ESL Category, which is determined by the emergency services available in the location;
  2. The ESL rate for that ESL Category;
  3. Where applicable, the Gross Rental Value (GRV) of the property; and
  4. The use of the property, to determine minimum and maximum ESL charges (which vary for each ESL category).

ESL Categories Boundaries

ESL rates and charging parameters for all years prior to the current financial year are shown in a table that can be accessed from the Publications page.

Categories, Rates and Boundaries

There are five ESL rate categories that apply, depending on the type and level of fire and emergency services available to a property. Properties with more services available to them will contribute more.

The ESL category boundaries in broad terms are:

ESL category
Emergency services available
Properties located in
ESL category 1     
A network of metropolitan career Fire and Rescue Service stations and the SES.
Perth metropolitan area.
ESL category 2
A career station plus volunteer Fire and Rescue Service brigade and the SES.
City centres of Albany, Bunbury, Geraldton, Kalgoorlie-Boulder and Mandurah.
ESL category 3
Volunteer Fire and Rescue Service brigade with the availability of a network of career fire stations
OR bush fire brigade with the availability of a network of career fire stations
AND the statewide SES network.
The periphery of the metropolitan area.
ESL category 4
Volunteer Fire and Rescue Service brigade
OR a Volunteer Fire and Emergency Services unit with breathing apparatus
OR a bush fire brigade with breathing apparatus
AND the statewide SES network.
96 regional town sites.
ESL category 5     
The statewide SES network and generally a bush fire brigade. 
All other areas of the State.

Back to top

ESL Rates 2017-18

The ESL charge for properties located in ESL Categories 1 to 4 is calculated using Gross Rental Value (GRV). The GRV is multiplied by the applicable ESL rate.

Properties classified ESL Category 5 and leviable mining tenements receive a fixed charge.

ESL category
ESL rates 2017-18
1
$0.013259 per dollar GRV
2
$0.009944 per dollar GRV
3
$0.006629 per dollar GRV
4
$0.004641 per dollar GRV
5
Fixed charge
$75 per rate notice 
Mining tenement
Fixed charge
$75 per rate notice  

GST and stamp duty are not charged on the ESL.

Back to top

Minimum and Maximum Charges / Property Use Classifications

To ensure all property owners make a fair contribution, minimum and maximum charges have been set for each ESL category based on what a property is used for.

The ESL property classifications are used for the levy only, and therefore may be different from property or zoning classifications used for local governments rates.

Minimum and Maximum Charges 2017-18

ESL Property Use
Min(All ESL Cat
Maximum for the following categories
 
1
 
2
 
3
 
4
 
5
Vacant land
$75
$395
$296
$197
$138
$75
Farming (hobby) properties
$75
$395
$296
$197
$138
$75
Residential properties
$75
$395
$296
$197
$138
$75
Commercial properties
$75
$225,000
$168,000
$112,000
$78,000
$75
Industrial properties
$75
$225,000
$168.000
$112,000
$78,000
$75
Miscellaneous properties
(i.e. churches,  schools)
$75
$225,000
$168,000
$112,000
$78,000
$75
Mining leases**
$75
$75
$75
$75
$75
$75

* Special conditions apply regarding the maximum charge applied to multiple residential dwellings on a single rates notice. Additional information can be obtained here.

** The ESL does not apply to mining exploration and prospecting licences, a full list of mining related exemptions is available from here   

*** Information on how to appeal an ESL Property Use classification is available here.

Back to top

Pensioner and Senior Concessions

Pensioners and seniors who receive a rebate on their council rates will receive the same level of rebate on their levy charge.  The two rebates are combined and printed on the rates notice as one amount. More detailed information is available here.

Pensioners who are eligible to defer their council rates may also defer their ESL charge.

Back to top

 

 Your feedback on this content is appreciated

 
Was this information useful?