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Rates definition at Dictionary.com, a free online dictionary with pronunciation, synonyms and translation.
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Rates are one of Hong Kong's indirect taxes levied on properties. The revenue collected forms part of Government's general revenue.
Rates are charged at a percentage of the rateable value which is the estimated annual rental value of a property at a designated valuation reference date, assuming that the property was then vacant and to let.
For the Financial Year 2020-2021, the rates percentage charge is 5%. The designated valuation reference date is 1 October 2019 and the rateable values take effect from 1 April 2020.

Liability for Assessment

Generally, properties in all parts of Hong Kong are liable to be assessed to rates under the Rating Ordinance (Cap. 116). Altogether the 2020-2021 Valuation List includes about 2.56 million assessments comprising about 3.35 million units.

Who is Responsible for Payment

Both the owner and the occupier are liable for rates. In practice, this will depend on the terms of the agreement between the owner and occupier of the premises. In the absence of any agreement to the contrary, liability for rates rests with the occupier.

Basis of Assessment

Rateable value is an estimated annual rental value of a property at a designated valuation reference date, assuming that the property was then vacant and to let from year to year, on the basis that the tenant undertakes to pay all usual tenant’s rates and taxes, whilst the landlord undertakes to pay the Government rent, the costs of repairs and insurance and any other expenses necessary to maintain the tenement to a state to command that rent. The landlord’s obligation to bear “the costs of repairs and other expenses necessary to maintain the tenement in a state to command that rent” implies that ordinary disrepair is disregarded in ascertaining the rateable value. However, serious disrepair which cannot be remedied or can only be remedied at an uneconomic cost should be taken into account.
In assessing the rateable value, reference is made to other open market rents agreed at or around the date of valuation, for similar properties in the locality, with due adjustments to reflect any differences in size, location, facilities, standards of finish and management. Restrictions on sale or letting, such as those that apply to Home Ownership Scheme flats, and the financial status of the ratepayer, will not be taken into account.
The rateable values of all types of properties, including private and public housing, are assessed on the same basis. This provides a fair and uniform base on which to charge rates in accordance with the open market rental values of properties.

Revaluation

The rateable values will be reviewed annually in the general revaluation so as to reflect more precisely changes in market rental values of properties. Rental levels for different types of properties and for properties in different locations change over time by varying amounts due to many factors, including economic, social and demographic changes. The purpose of a general revaluation of all properties is to redistribute the total rates liability fairly amongst ratepayers according to the prevailing rental levels of the properties they occupy. It is not intended to increase rates revenue.
For general reference, 2020-2021 rateable values for domestic units of different size ranges in selected residential developments are shown in the table.

Objections to Rateable Value

Under the Rating Ordinance

Under the Rating Ordinance, any aggrieved person can serve on the Commissioner of Rating and Valuation a 'proposal' to alter an entry in a new Valuation List or an 'objection' against a correction, deletion or addition to an existing Valuation List.

Proposal
Following a general revaluation, a new Valuation List is declared by the Commissioner in the month of March and is made available for public inspection up to 31 May of the year the list comes into force. Any person who is aggrieved by an entry in the Valuation List may object to the new rateable value by submitting a 'Proposal' in the specified form (Form R20A) on or before 31 May of the year. The person making the proposal must be aggrieved on one of the following grounds :
1. that a tenement for which he is liable to pay rates has been valued above its proper rateable value;
2. that a tenement included in a Valuation List ought to be omitted therefrom;
3. that a tenement which ought to be included in a Valuation List has been omitted therefrom; or
4. that a tenement included in a Valuation List has been valued below its proper rateable value.
Objection
Whenever the Commissioner issues a notice of alteration to a Valuation List by way of a correction, a deletion or an interim valuation, an aggrieved owner or occupier may, within 28 days, serve on the Commissioner a notice of objection in the specified form (Form R23A/B/C) stating fully the grounds of objection, i.e.:
1. the proposed correction is wrong; or
2. the tenement to be deleted ought not to be deleted; or
3. the tenement which is subject to an interim valuation is valued above its proper rateable value or is not liable for assessment to rates.
Such an objection must be lodged with the Commissioner within 28 days after the service of the notice by the Commissioner. The Commissioner does not have the discretion to accept late objections.

Upon receiving a valid proposal, the Commissioner will review the assessment and may confirm or alter the entry in the Valuation List. The decision must be issued before 1 December of the year in which a new List comes into force. In the case of an objection, the Commissioner may confirm, vary or set aside the interim valuation, the deletion or the correction to the Valuation List after review. The Commissioner is required to issue decisions on the objections within 6 months after the expiration of the 28-day objection period.

Under the Government Rent (Assessment and Collection) Ordinance

The provisions in the Government Rent (Assessment and Collection) Ordinance ('Rent Ordinance') regarding proposals to alter the Government Rent Roll, objections to correction, deletion or interim valuation against the decision of the Commissioner are similar to those provided under the Rating Ordinance, particularly with respect to those for a tenement which is not an 'identical tenement'.
If the tenement is an identical tenement (a tenement the entry for which in the Government Rent Roll is identical to an entry in the Valuation List for rates), a person may object to, or make a proposal on the rateable value of the tenement recorded in the Government Rent Roll only under the Rating Ordinance. The Commissioner is required to make the same alteration in the Government Rent Roll if he makes an alteration in the rateable value of an identical tenement included in the Valuation List.
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