How much ESL a property is charged depends on four things:
- Its ESL Category, which is determined by the emergency services available in the location;
- The ESL rate for that ESL Category;
- Where applicable, the properties Gross Rental Value (GRV); and
- The use of the property, to determine minimum and maximum ESL charges (which vary for each ESL category).
ESL Categories Boundaries
Categories, Rates and Boundaries
There are five ESL rate categories that apply, depending on the type and level of fire and emergency services available to a property. Properties with more services available to them will contribute more.
The ESL category boundaries in broad terms are:
ESL category |
Emergency services available |
Properties located in |
ESL category 1 |
A network of metropolitan career Fire and Rescue Service stations and the SES. |
Perth metropolitan area. |
ESL category 2 |
A career station plus volunteer Fire and Rescue Service brigade and the SES. |
City centres of Albany, Bunbury, Geraldton, Kalgoorlie-Boulder and Mandurah. |
ESL category 3 |
Volunteer Fire and Rescue Service brigade with the availability of a network of career fire stations
OR bush fire brigade with the availability of a network of career fire stations
AND the statewide SES network. |
The periphery of the metropolitan area. |
ESL category 4 |
Volunteer Fire and Rescue Service brigade
OR a Volunteer Emergency Service unit with breathing apparatus
OR a bush fire brigade with breathing apparatus
AND the statewide SES network. |
90 regional townsites. |
ESL category 5 |
The statewide SES network and generally a bush fire brigade. |
All other areas of the State. |
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ESL Rates 2011-12
The ESL charge for properties located in ESL Categories 1 to 4 is calculated using Gross Rental Value (GRV). The GRV is multiplied by the applicable ESL rate.
Properties local in ESL Category 5 and mining tenements receive a fixed charge.
ESL category |
ESL rates 2011-12 |
1 |
$0.0114 per dollar GRV |
2 |
$0.0086 per dollar GRV |
3 |
$0.0057 per dollar GRV |
4 |
$0.0040 per dollar GRV |
5 |
Fixed charge
$55 per rate notice |
Mining tenement |
Fixed charge
$55 per rate notice |
GST and stamp duty are not charged on the ESL.
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Minimum and Maximum Charges / Property Use Classifications
To ensure all property owners make a fair contribution, minimum and maximum charges have been set for each ESL category based on what a property is used for.
The ESL property classifications are used for the levy only, and therefore may be different from property or zoning classifications used for local governments rates.
Minimum and Maximum Charges 2011-12
ESL Property Use |
Min(All ESL Cat |
Maximum for the following categories |
1 |
2 |
3 |
4 |
5 |
Vacant land |
$55 |
$280 |
$210 |
$140 |
$100 |
$55 |
Farming (hobby) properties |
$55 |
$280 |
$210 |
$140 |
$100 |
$55 |
Residential properties |
$55 |
$280 |
$210 |
$140 |
$100 |
$55 |
Commercial properties |
$55 |
$160,000 |
$120,000 |
$80,000 |
$56,000 |
$55 |
Industrial properties |
$55 |
$160,000 |
$120,000 |
$80,000 |
$56,000 |
$55 |
Miscellaneous properties
(i.e. churches, private schools) |
$55 |
$160,000 |
$120,000 |
$80,000 |
$56,000 |
$55 |
Mining leases** |
$55 |
$55 |
$55 |
$55 |
$55 |
$55 |
* Special conditions apply regarding the maximum charge applied to multiple residential dwellings on a single rates notice. Additional information can be obtained here.
** The ESL does not apply to mining exploration and prospecting licences, a full list of mining related exemptions is available from here
*** Information on how to appeal an ESL Property Use classification is available here.
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Pensioner and Senior Concessions
Pensioners and seniors who receive a rebate on their council rates will receive the same level of rebate on their levy charge. The two rebates are combined and printed on the rates notice as one amount. More detailed information is available here.
Pensioners who are eligible to defer their council rates may also defer their ESL charge.
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