The City of Windhoek has rejected calls by Brakwater residents for reduced property rates, ruling that all rateable properties within the municipality will continue to pay the same tax regardless of the level of municipal services received.
The decision forms part of a newly approved property rates framework that applies uniform property tax rates across Windhoek, including Brakwater and other areas incorporated through municipal boundary extensions.
The Council said the decision followed extensive consultations with Brakwater residents, who argued that they should not be charged the same property rates as residents in other parts of the city because they receive fewer municipal services.
However, after reviewing existing legislation and previous Council decisions, the municipality concluded that property rates are a municipal tax intended to fund city-wide infrastructure and services rather than charges linked to services provided to individual properties.
“After reviewing prior Council decisions and relevant legislation, the Council determined that property rates should not be directly tied to the specific services provided to individual property owners. Instead, property rates are a municipal tax used to fund services and infrastructure that benefit the city as a whole, including roads, parks, street lighting, stormwater systems, and other public facilities,” the Council said.
While maintaining a uniform property rates system, the Council approved a 75% rebate on property tax and solid waste management tariffs for farms and smallholdings primarily used for agricultural purposes.
Under the rebate, qualifying property owners will pay only 25% of the standard property tax and refuse charges. Properties zoned for agriculture but predominantly used for non-agricultural purposes will not qualify.
Smallholdings have been defined as farming properties measuring between one and 50 hectares.
The municipality said the revised framework aims to provide clarity on the application of property rates, address concerns raised by residents in Brakwater and other expanded municipal areas, and ensure compliance with the Local Authorities Act.
The interim tariff structure will remain in force until the new tariffs have been gazetted and formally implemented.
“This newly approved framework aims to clarify the application of property rates and taxes, tackle the concerns raised by residents of Brakwater and other extended boundary areas, and align with the stipulations outlined in the Local Authorities Act. The interim tariff arrangement currently in place will remain in effect until the newly approved tariffs have been gazetted and implemented,” the Council said.
