Police, fire and emergency services levy
The Police, Fire and Emergency Services Levy is imposed to cover costs associated with these services for the ACT, the levy is charged on all rateable properties in the ACT.
The amount payable for the Levy is detailed in your Rates Assessment Notice.
On or after 1 July 2026, the calculations are as follows:
Residential and Rural properties: Fixed Charge of $458
Commercial properties: AUV x Marginal Rates see table below
| Average Unimproved Value (AUV) of your property | Rating factor (%) valuation charge |
|---|---|
| Less than or equal to $300,000 | 0.8043% of the AUV of the property |
| $300,001 - $2,000,000 | $2,412.90 plus 0.9475% of the part of the AUV that is more than $300,000 |
| More than $2,000,000 | $18,520.40 plus 0.9846% of the part of the AUV that is more than $2,000,000 |
Calculate your police, fire and emergency services levy
Find out how much your police, fire and emergency services levy could be, including rates and land tax, based on your property’s average unimproved value (AUV).
Calculate your rates and land tax
Reference Material
Further information on the Police, Fire and Emergency Services Levy is available at Taxation Administration (Amounts Payable—Rates) Determination 2026 DI2026-150.
Payment
Pensioners eligible for a rates rebate will receive a rebate on the levy capped at $133.