Each property is allocated a valuation band based on the capital value of the property. The bands are as follows:
Up to £27,000 - Band A
Over £27,000 and up to £35,000 - Band B
Over £35,000 and up to £45,000 - Band C
Over £45,000 and up to £58,000 - Band D
Over £58,000 and up to £80,000 - Band E
Over £80,000 and up to £106,000 - Band F
Over £106,000 and up to £212,000 - Band G
Over £212,000 - Band H
The band reflects the Assessor's opinion of the property's open market value as at 1 April 1991, but taking account of its physical state and its locality as at 1 April 1993 (or, for new dwellings, the date of valuation) and subject to a number of important statutory assumptions.
The Council Tax Valuation List is a public document and contains the addresses and Council Tax bands of all domestic properties in the valuation area. It can be inspected during normal opening hours at the Assessor's office or any library.
The Council Tax Valuation List covering all of Scotland, including Dumfries & Galloway, can be inspected on the Scottish Assessors Association.
If you are the owner of the property or the person liable to pay Council Tax for it, you can lodge an appeal (known as a "proposal") to alter the Council Tax band:
Most appeals are settled amicably between the Assessor and the Council Tax payer. However, if a settlement cannot be achieved the appeal is heard by an independent Valuation Appeal Committee (VAC). The VAC hearing your case will have no prior information about your property, the grounds of your appeal or of the Assessor's response. They will deal with the appeal on the basis of the evidence that they hear on the day.
At least 35 days before the VAC is to consider your appeal, the secretary will send you a notice giving details of the date, time and place of the hearing.
If you are unable to attend on the appointed date you should contact the secretary as soon as you receive the notice. The VAC will only agree to change the date if it considers that you have a good reason. The VAC can postpone or adjourn a hearing at any time but it will give you as much notice as possible.
Any kind of house or flat will count as a dwelling if it is used as such, including second homes that are not let out commercially.
Caravans count as dwellings if they are someone's main home.
Certain properties in multiple occupation where facilities are shared may also count as one dwelling.
A material increase in value may result from building, engineering or other works carried out on the dwelling.
Any change in the Council Tax band following on a material increase in value will only take effect after the property is next sold.
A material reduction in value may result from:
A reduction in value caused, for an example, by a downturn in the housing market, does not count for Council Tax purposes.
The Assessor must make a number of statutory assumptions in determining the Council Tax band. These are:
There are also special provisions applicable to the Council Tax banding of properties used in connection with agriculture, crofting or fish farming, and properties adapted for people with physical disabilities.