Fire services property levy
Property owners pay an annual levy via council rates to support emergency services.
The fire services property levy is collected by local councils and usually appears on your rate notice. The levy is collected from non-rateable properties via a separate notice.
We monitor the performance of councils as they collect the levy on behalf of the Victorian Government.
Emergency Services and Volunteers Fund
On Friday 13 December 2024, the Victorian Government announced the Fire Services Property Levy (FSPL) will be replaced with the new Emergency Services and Volunteers Fund (ESVF) from 1 July 2025.
Aimed to bolster protection for Victorians facing fires and other disasters, the key changes of the new ESVF include:
- expansion of funding to include other emergency services in addition to the existing Fire Rescue Victoria and Country Fire Authority (CFA)
- CFA and Victoria State Emergency Service (VICSES) volunteers will be exempt from ESVF on their principal place of residence (PPR)
- the vacant land category will be abolished, with vacant land being allocated to its corresponding land use sector.
From 1 July 2026, a new category will be created for residential PPR, and non-PPR residential properties will incur the non-residential fixed charge.
Like the FSPL, the ESVF will be calculated based on a fixed charge that varies by property type, and a variable charge based on property value. The ESVF will be collected by councils and appear on rates notices, replacing FSPL.
More information will be available on our website following Royal Assent.
How is the levy calculated?
The levy is calculated using the following formula:
- Levy = fixed charge + variable charge – concession (if eligible)
Fixed charge
The fixed charge is different for residential and non-residential classified properties and increases annually based on the consumer price index.
Variable charge
The variable charge depends on the property’s classification and capital improved value (variable charge = variable rate × capital improved value).
Location
Prior to 1 July 2020, different variable rates applied depending on whether your property was in an area serviced by the Metropolitan Fire Brigade (MFB) or the Country Fire Authority (CFA).
From 1 July 2020, it does not matter where your property is located. The same rate applies to properties in the same property classification, wherever they are in Victoria.
Property classification
This describes the primary use of your land and each classification has its own rate. There are 6 property classifications:
- residential (including residential vacant land)
- commercial
- industrial (also includes infrastructure and extractive properties)
- primary production
- public benefit
- vacant (excluding vacant residential land).
The land use classification for your property is on your rate notice or the levy assessment notice issued to non-rateable property owners.
Capital improved value
The capital improved value is the value of your land, buildings and any other capital improvements made to the property. It is determined by the general valuation process and displayed on your council rate notice.
Paying the levy
Your council, which collects the levy through rate notices, must allow you to pay the levy in four instalments.
Refer to your council rate notice for payment details.
Concessions
Holders of pensioner concession cards and Department of Veterans’ Affairs Gold Cards (Totally and Permanently Incapacitated and War Widows) receive a $50 concession on their home (principal place of residence). Only one concession applies per property per year.
If you believe you are entitled to a concession and have not received it, you need to contact your local council.
Exemption
You can apply for an exemption if you own or occupy multiple parcels of farmland which are used for a single farm enterprise.
Eligible single farm enterprises may only need to pay the fixed charge once for the farm property. If you think you are eligible, contact the local council in which your farm land is located and request a single farm exemption application form.
Objections
You cannot object to the levy, but you can object to the valuation, and the Australian Valuation Property Classification Code (AVPCC), of your property. Contact your local council for more information.
Answers to frequently asked questions
News and updates
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20 November 2024
State Revenue Office 2023–24 Annual Review is now available
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21 October 2024
A new temporary off-the-plan duty concession
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30 September 2024
More property tax seminars added this October