Appeals - Property Bandings:

Property bandings are based on property values as at 1 April 1991. Where a dwelling has been built or converted after this date, its value for banding purposes has been determined by reference to comparable dwellings in the area. The price paid for a property after 1 April 1991 may not necessarily reflect its value at that date. This applies throughout the Valuation List. Accordingly, recent purchase prices may not be the best evidence if you feel that the banding for your property is incorrect.

The grounds for appeal are limited to

where there has been a material increase or material reduction (this is explained below) in the dwelling's value;

where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes;

where the Listing Officer has altered a list without a proposal having been made by a taxpayer;

where you become the taxpayer in respect of a dwelling for the first time. (Your appeal must be made within six months, but if the same appeal has already been considered and determined by a Valuation Tribunal, it cannot be made again)

A material increase in value may result from building, engineering or other work carried out on the dwelling. In these cases revaluation does not take place until after a sale - so the person appealing will usually be the new owner or resident.

A material reduction in value may result from the demolition of any part of the dwelling, any change in the physical state of the local area or an adaptation to make the dwelling suitable for use by someone with a physical disability. In these cases revaluation should take place as soon as possible.

Such appeals should be made to: The Listing Officer, Valuation Office Agency, West Block, Westbrook Mill, Borough Road, Godalming, Surrey GU7 9SG. (Tel 01483 702900). They should not be made to the Council.

Appeals - Other Reasons:

You may also appeal if you consider that you are not liable to pay Council Tax, for example, because you are not the resident or owner, or because the property is exempt; or because the council has made a mistake in calculating your bill.

If you wish to appeal on these grounds you must first notify the Council Tax Section, in writing, so that it may have the opportunity to reconsider the case.

Payment Pending Appeal:

Making an appeal does not allow you to withhold payment of Council Tax in the meantime. If your appeal is successful you will be entitled to a refund of any overpaid tax.

Further details of the appeal procedures may be obtained from the Council Tax Section.