4-Way Match Report (Surveyor General, Deeds, Valuations, Financial for Local / District Municipalities)

The purpose of this analysis is to identify missing information which, if resolved, may result in increased revenue. (Sometimes called 5-way Match Report when using District info).

Rates are charged to registered owners by Local authorities in accordance with the property rates act.  It is therefore imperative that the local authority is aware of all registered properties within its boundaries.  For this process we start out by identifying all Survey-approved properties (required before registration) and establish whether such approved properties should be registered, and if not, why not.


Rates are levied as a percentage of market value, based on the applicable tariff code, determined by the land use.  If a property does not appear in the valuation roll, then despite the fact that it is registered, rates cannot be levied as the valuation is required to determine the rates charge. 

 

All properties, registered and valued, which do not appear in the municipal financial system, are properties on which rates could be levied, but as they are not in the financial system, the municipality cannot quantify and collect the rates owed to them.

The 5-Way Match Report provides a tally of all possible data permutations using the SG 21key and the Sectional Scheme unit number as the common key when matching. All the data sources (SG map, Deeds, Valuation Roll, Municipal financial system, District municipal system) contain a list of properties.   This assists us to focus on possible problem areas. 

In many instances, a property may be registered, but as it is used as PSI (Public service infrastructure ie. streets) it is owned by the local authority and is not a source of rates revenue.  The challenge is therefore to differentiate between rateable and non-rateable properties in the deeds register and missing in the financial system.  These hold the potential for increased rates revenue.

The significance of each tally follows:

01) NOT IN ANY

Will always be 0.

02) ONLY IN SG 

Survey approved and not yet registered.  If inspection of aerial photography indicates that development has taken place, this should be investigated.  

03) ONLY IN DISTRICT  

The district provides services to the property (e.g. water in KZN).  If the district is providing services to a property, chances are that the local authority is also providing services as well, and the property should therefore be in the municipal financial system. Investigate whether this is the case.

04) ONLY IN MUN 

The municipality provides services, yet it appears that the property is not registered.  This is often the case with fast-track RDP developments.  The downside is that although the municipality may be paid for services, they cannot charge rates.  Once the properties are registered in the names of the new beneficiaries, rates may be charged. In KZN, you need to follow up, and make sure you at least have a Valuation entry for these properties, so a rate can be determined.

05) ONLY IN DEEDS 

If in deeds, in theory, the property must also be on the valuation roll.  If not, there is either a problem in the deeds records (perhaps a replaced deed which should be removed as an active deeds record) or the municipal valuation dept failed to identify a newly registered property.

06) ONLY IN VAL 

During valuation, the valuer may identify properties which do not appear in the deeds register.  Such properties must be investigated, especially if there is a value attached, as this could represent lost revenue.

07) IN SG AND DISTRICT ONLY 

On the map and serviced by the District municipality.  

08) IN SG AND MUN ONLY 

On the map and serviced by the municipality.  As it’s not in the Deeds register or Valuation roll, the municipality cannot levy rates.

09) IN SG AND DEEDS ONLY 

In deeds, implies that it should be in the valuation roll.  Once added to the valuation roll, depending on land use, the municipality could potentially charge rates.

10) IN SG AND VAL ONLY 

As the property appears in the Valuation roll, the municipality could charge rates, but the Deeds record is proof of ownership, which is required to confirm that the correct owner is being billed.

11) IN DISTRICT AND MUN ONLY  

Both the District and Municipality render services, yet there is no record of ownership or market value required for rates calculation.  This scenario could be possible especially in regions where there is trust land.

12) IN DISTRICT AND DEEDS ONLY 

Registered property receiving services from the district, yet missing in valuation, not being billed for rates and no municipal services.

13) IN DISTRICT AND VAL ONLY  

Being on the valuation roll suggests that it should be on the deeds register, and possibly be billed for rates and possibly services as well.

14) IN MUN AND DEEDS ONLY 

If missing in Valuation, we’re missing the Market value required to calculate rates.

15) IN MUN AND VAL ONLY 

If missing in Deeds, we cannot confirm legal ownership. 

16) IN DEEDS AND VAL ONLY 

If missing in Municipal, a registered property with a market value is not being billed for rates.

17) IN SG, DISTRICT AND MUN ONLY 

Possibly registered, or should be registered in order to be liable for rates.

18) IN SG, DISTRICT AND DEEDS ONLY  

If registered and being serviced by the District, then chances are that the municipality are also rendering services for which they aren't being billed.

19) IN SG, DISTRICT AND VAL ONLY  

If included in Valuation, unless specifically identified as unregistered, we need to identify the deeds record in order to confirm ownership.

20) IN SG, MUN AND DEEDS ONLY 

Missing in Valuation, being the source of market value required to calculate the rates.

21) IN SG, MUN AND VAL ONLY 

Missing in deeds, required for market value.

 22) IN SG, DEEDS AND VAL ONLY 

Registered property, valued and missing in the municipal system.  If not owned by the municipality and with a market value, this may be revenue which is not being realised.

23) IN DISTRICT, MUN AND DEEDS ONLY  

Missing in Valuation roll and therefore not possible to determine rate charge.

24) IN DISTRICT, MUN AND VAL ONLY 

Missing in Deeds therefore not possible to confirm ownership.

25) IN DISTRICT, DEEDS AND VAL ONLY 

Receiving services from the District, registered and in the valuation roll.  Could possibly be billed for rates and municipal services.

26) IN MUN, DEEDS AND VAL ONLY 

Almost as good as (30) below.  The key information is available, the only disadvantage is that we’re unable to represent the property spatially.

27) IN SG, DISTRICT, MUN AND DEEDS ONLY 

Missing in Valuation and therefore not able to calculate rates if rateable.

28) IN SG, DISTRICT, MUN AND VAL ONLY 

Missing in deeds and therefore not possible to confirm ownership.

29) IN SG, DISTRICT, DEEDS AND VAL ONLY 

Receiving services from the District, registered and in the valuation roll.  Could possibly be billed for rates and municipal services.

30) IN SG, MUN, DEEDS AND VAL ONLY 

For most municipalities the majority of properties should fall in this group.  Perfect, the property is included in all four of the key datasets.

31) IN DISTRICT, MUN, DEEDS AND VAL ONLY

All essential data available.  The SG data is however missing and therefore the property cannot be displayed spatially.

32) IN ALL

Perfect scenario