Up to £27,000
£27,001 - £35,000
£35,001 - £45,000
£45,001 - £58,000
£58,001 - £80,000
£80,001 - £106,000
£106,001 - £212,000
£212,001 and over
The valuation band of a property reflects its market value on 1st April 1991, not what the property is worth today. Valuations also take account of a properties physical state and its locality on 1st April 1993 and are subject to a number of important statutory assumptions:
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.
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.
Increase in Value
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.
Reduction in Value
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 Council Tax Valuation List is a list of all domestic properties, their addresses and council tax bands which is maintained by the Assessor for Dumfries and Galloway.
You can see the Council Tax Valuation List on the Scottish Assessors Association website or by visiting the Assessor's office or any library during normal opening hours.
The owner of the property or the person liable to pay council tax can request an appeal (also known as lodging a proposal) to alter the council tax band in the following circumstances:
If appeals cannot be resolved by negotiation, the matter will be heard by the Valuation Appeal Committee (VAC). The VAC will deal with appeals based on any evidence presented to them at a hearing.
Download a list of valuation appeals heard in Dumfries and Galloway: