Budget 2026-2027

General rates are calculated using land valuations provided by Queensland’s Valuer-General and differential rating categories set by council.  

Council applies a Rate in the Dollar (RID) to the land value for each category to determine the general rate payable.  

Rateable land values ultimately determine how rates are distributed within each category, meaning higher value properties pay more than lower value properties.  

The RID is set based on the revenue required to fund council services, after allowing for other income sources such as grants, fees and utility charges.  

A Minimum General Rate (MGR) applies to ensure all properties make a minimum contribution, particularly where land values are low.  

Land valuations are provided by the Valuer-General, with the most recent issued on 30 June 2024, and the next expected on 30 June 2027.  

When valuations change, council may adjust the RID and apply measures such as capping to manage the impact on ratepayers.  

Utility charges will increase by similar levels to last financial year, with sewerage rising by 6% and waste by 5.5%. The increase in water charges has eased to 8.5%, down from the 10% last year. 

In setting these charges, council must comply with relevant legislation and regulatory requirements, while balancing affordability and recognising that these services operate on a user-pays basis and should not be subsidised by general rates.  

For vacant landowners, both water infrastructure and sewerage charges have been reduced in 2026–27. Water infrastructure charges for vacant land will be reduced to 50% of the full connected land charge, while sewerage charges for vacant land will be reduced by 42%.  

Council commenced a review of its utility charges in 2025-26 to ensure the charges for these services reflect the true cost of delivering high-quality services to the community, both now and into the future. We will continue this review during 2026-27. 

For fees and charges, such as licences, permits and use of council services, there is an average increase of 3.7%. Council has kept this increase as modest as possible, while still recovering the cost of providing these services, rather than relying on general rates to subsidise them.  

It is difficult to make meaningful comparisons between rates and charges across different councils. 

While most councils provide similar core services, the cost, level and type of service delivery can vary significantly, which directly impacts the rates and charges levied. 

Councils operate across different geographic areas, population bases and industries, with some servicing small or remote communities that require the same essential services as larger centres, often at a higher cost. 

Labour and contractor costs can also vary. Resource-based regions, including this council and Isaac Regional Council, face increased competition from the resources sector, leading to higher costs to deliver services. 

 Councils also have different: 

• financial strategies and long-term plans 
• levels of debt 
• service standards and community expectations 

 The mix of revenue sources differs between councils as well, including: 

• general rates and special rates 
• user fees and charges 
• commercial activities 
• government grants 

Council provides several concessions which include:  

• A 50% concession to all eligible pensioners on all residential rates and charges (except for water consumption and QLD State Fire Levy) which is in addition to the 20% State pensioner rebate (capped at $200 per annum).  
• Up to a 100% rebate on general rates for eligible not-for-profit organisations.  
• Deferred payment arrangements.  
• Suspension of interest when a ratepayer is in a deferred payment arrangement.  
• Periodic prepayment of rates and water charges.  

Resources Community Infrastructure Fund  

The delivery of projects funded by the Queensland Government Resources Community Infrastructure Fund will continue in 2026-27.   

Capital project highlights 
(*includes external funding)  

• Anakie Bore Water Tank Replacement — $150,000   
• *Bauhinia Water Treatment Plant Chlorination System — $721,651   
• Blackwater Median Strips – Stage 2 — $900,000  
• Blackwater Animal Management Centre Upgrade – $60,000  
• *Bluff Bus Shelter Upgrade — $145,000   
• Renew 5km of Tieri Capella Pipeline — $1.28 M   
• Design of New Dingo Transfer Station — $50,000   
• Duaringa Golf Course Toilets Refurbishment — $120,000   
• *Emerald Botanic Gardens Master Plan — $3.03 M   
• Maranda Heights Playground (Devenport Park) – $298,513  
• *Emerald Animal Management Centre Renewal – $375,864  
• *Wyntoon-Springton Road Pave and Seal – $2.5 M  
• *Rolleston Water Treatment Plant Upgrade — $1.74 M   
• *Capella Rubyvale Road Pave and Seal — $2 M   
• Upgrades to Sapphire Pool Facilities and Equipment — $360,490   
• *Glenlee Road Pave and Seal — $1.97 M   
• Construct Pathways at Carbeen Street and Malvern Ave, Tieri — $290,154  
• Regional Grandstand Renewal – $119,406  
• *Regional Resheeting Program – $6.5 M  
• Regional Rural Addressing Project – $300,000  
• Regional Stormwater Renewal Program – $1.4 M  
• *Regional Town Hall Renewal – $149,967  
• *Regional Major Entertainment Venues Upgrade – $3 M  

  Operational project highlights  

• Improved community amenity plan – $1 M   
• Roads strategy – $1 M   
• Review Lochlees Landfill capacity and future infrastructure needs – $250,000   
• Biosecurity weed management – $145,000    
• Regional entry signage – $150,000   
• Springsure Hospital Museum options report – $120,000   
• Cemetery strategy – $100,000   
• Liveability survey of the Central Highlands community – $100,000   
• Customer experience strategy – $70,000   
• Library services strategy 2027-2032 – $60,000    
• Communications strategy – $50,000   
• Priority waste reduction and recycling initiatives – $30,000 

Council is committed to the principle of the development of competitive local business and industry, and encourages the use of suppliers from across the region. All other things being equal, it is council’s preference to purchase locally.  

If overall differences are not substantial, and, it is clear that the selected local supplier can meet council’s requirements at an acceptably high standard which is generally comparable to that of other offers, the local offer may be selected. This is achieved by the application of local preference adjustments during the evaluation process.