Assessors Report
Public Performance Report 2003-2004
The Assessor is responsible for keeping the Valuation List and the Valuation Roll up to date. The Valuation List gives the address and Council Tax band of all the houses in the area. Your Council Tax Bill is based on this band. The Valuation Roll contains an entry and a value for every non-domestic property in the area. Rates bills are based on the value shown against each property. The valuation area is the Council areas of Clackmannanshire, Falkirk & Stirling.
Council Tax Valation List
The Valuation List first came into effect on 1 April 1993 and contains an entry for every dwelling house in each Council area. One important aspect of maintenance of this list is the addition of new houses, and the performance measure here is the speed at which new properties are added to the list. Taxpayers are keen to avoid having a Council Tax Bill backdated for a long time, and Councils are interested in minimising delay and improving cashflow.
New Entries in List as % of all New Entries
Number of New Houses: 1807
Period |
2002/03 |
2003/04 |
||
Target |
Achieved |
Target |
Achieved |
|
Less than 3 months |
80% |
89% |
85% |
92% |
3 months – 6 months |
15% |
10% |
11% |
7% |
Over 6 months |
5% |
1% |
4% |
1% |
The targets have been increased and once again performance is comfortably in front. This is a very satisfactory and positive achievement although this rate of improvement will not be sustained.
Valuation Roll
The Valuation Roll is first published at a revaluation and is in force for 5 years. The current Valuation Roll came into force on 1 April 2000. It contains 11,536 entries with a total rateable value of £250 million.
Two separate indicators have been established for non-domestic rating work.
The first measures how quickly we respond to changes in properties by amending the Valuation Roll. Ratepayers have a keen interest in having changes made as soon after the event as possible, either to reduce their rates liability or, more often, to avoid having a large backdated rates bill. Local Authorities are also interested in minimising delay in altering the Valuation Roll to avoid having to issue backdated bills and to improve cashflow. Non-Domestic rates are, of course, pooled nationally but administered locally.
The second indicator measures the amount of rateable value lost from the Valuation Roll as a result of appeal settlements. The loss is measured against the total rateable value for the Council areas.
Amendments to Valuation Roll as a % of all Changes
Number of Amendments 910
Period |
2002/03 |
2003/04 |
||
Target |
Achieved |
Target |
Achieved |
|
Less than 3 months |
55% |
68% |
60% |
72% |
3 months – 6 months |
25% |
22% |
22% |
18% |
Over 6 months |
20% |
10% |
18% |
10% |
Loss on Appeal as a % of Total Rateable Value
2002/03 |
2003/04 |
|
Target/estimate |
3.5% |
2.0% |
Achieved |
1.79% |
1.75% |
In relation to amendments to the Valuation Roll we have not only exceeded the targets set for 2002/03 and 2003/04 of 55% then 60% amended within 3 months of the change taking place, we have continued to improve on our performance. Once again this is very positive and demonstrates that the department has been very responsive to the changes in non-domestic properties. It is hoped that this level of response can be maintained.
The loss on appeal has also been kept at a figure below that estimated for the past two years and it is hoped that trend will be continued.
So we have again exceeded our targets over the year. Next year’s targets have again increased, but we have every expectation of maintaining this very satisfactory performance.
If you have any comments on this report please write to:
Assessor for Central Scotland
Hillside House
Laurelhill
Stirling
FK7 9JQ
Email Assessor for Central Scotland
Website Assessor for Central Scotland
Tel 01786-892200, Fax 01786-892255
