The Freedom Front Plus (VF Plus) notes with concern the Tshwane Metro’s reclassification of smallholdings as residential properties in the 2025 property valuation roll, resulting in significantly higher property tax rates. Although the valuation roll was open for public inspection, communication with property owners fell short.
The ANC/ActionSA/EFF government’s conduct is unfair and potentially violates the Municipal Property Rates Act, particularly with regard to bona fide agricultural holdings.
The Constitutional Court confirmed, in its ruling on 24 March 2025 in the case of Ekapa Minerals v Sol Plaatje Local Municipality, that municipalities may not unreasonably discriminate between property categories.
Agricultural smallholdings used for bona fide agricultural purposes qualify for a mandatory tax rebate of at least 75%. If the Metro denies this rebate and reclassifies agricultural land as residential without sufficient evidence of primary residential use, it is unlawful.
Furthermore, the Metro failed to ensure thorough and direct consultation with landowners as required by the Local Government: Municipal Systems Act. This lack of effective public participation renders the process procedurally unfair and legally challengeable.
The Freedom Front Plus insists that the Tshwane Metro immediately re-institute the legally mandated 75% tax rebate for all bona fide agricultural smallholdings.
The party also demands that the Metro publish clear guidelines on what constitutes bona fide agricultural purposes in addition to following a fair, inclusive consultation process before making any further tariff or classification changes.
Farmers should not have to bear the brunt of poor administration. Justice must prevail, and it must prevail for all.
