The Assessor is responsible for the Valuation of all domestic property for Council Tax purposes.

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.

Appeals

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:

• within 6 months of becoming the owner or the liable person,
• within 6 months of the Assessor altering the band,
• within 6 months of an appeal decision in respect of a dwelling comparable to you which gives you reasonable grounds to contend that the band applicable to your dwelling should be changed,
• at any time if there has been a material reduction in the value of the dwelling,
• at any time if there has been a material increase in the value of the dwelling and it, or any part of it, has subsequently been sold,
• at any time if the balance between domestic and non- domestic use changes (for example, in hotels or boarding houses).

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.

Definition of Dwelling

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.

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:

• the demolition of any part of the dwelling
• any change in the physical state of its locality
• any adaptation of the dwelling to suit a person who is physically disabled

A reduction in value caused, for an example, by a downturn in the housing market, does not count for Council Tax purposes.

Statutory Assumptions

The Assessor must make a number of statutory assumptions in determining the Council Tax band. These are:

• the sale was with vacant possession
• the dwelling was in a state of reasonable repair (regardless of its actual condition)
• the size and layout of the dwelling and the physical state of the locality were the same as at the time when the valuation of the dwelling was made
• the dwelling was sold free from any heritable security (i.e. any mortgage is assumed to be paid off)
• common parts were in a state of reasonable repair (regardless of their actual condition) and the purchaser would be liable to contribute towards the cost of keeping them in such a state
• use of the dwelling would be permanently restricted to use as a private dwelling
• the dwelling had no development value other than that attributable to 'permitted development'

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.