{"id":"nsw:sl-2017-0160","name":"Fire and Emergency Services Levy (Ad Valorem Rates) Order 2017","slug":"fire-and-emergency-services-levy-ad-valorem-rates-order-2017","collection":"regulation","jurisdiction":"nsw","status":"in_force","isInForce":true,"actNumber":"160 of 2017","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":176786,"registerId":"nsw-nsw:sl-2017-0160-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"# Part 1 Preliminary\n\nPart 1 Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name of Order","content":"#### 1 Name of Order\n\n1 Name of Order\n\n> This Order is the [Fire and Emergency Services Levy (Ad Valorem Rates) Order 2017](/view/html/inforce/current/sl-2017-0160).","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n2 Commencement\n\n> This Order commences on the day on which it is published on the NSW legislation website.","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Definition","content":"#### 3 Definition\n\n3 Definition\n\n> > (1) In this Order:\n> > \n> > the Act means the [Fire and Emergency Services Levy Act 2017](/view/html/inforce/current/act-2017-009).\n> > \n> > Note—\n> > \n> > The Act and the [Interpretation Act 1987](/view/html/inforce/current/act-1987-015) contain definitions and other provisions that affect the interpretation and application of this Order.\n> \n> > (2) Notes included in this Order do not form part of this Order.","sortOrder":3},{"sectionNumber":"Part 2","sectionType":"part","heading":"Ad valorem rates","content":"# Part 2 Ad valorem rates\n\nPart 2 Ad valorem rates","sortOrder":4},{"sectionNumber":"4","sectionType":"section","heading":"Ad valorem rates for 2017/2018 financial year","content":"#### 4 Ad valorem rates for 2017/2018 financial year\n\n4 Ad valorem rates for 2017/2018 financial year\n\n> The ad valorem rate of the levy for the 2017/2018 financial year for each property sector is as follows:\n> \n> > (a) for public benefit land—0.000219,\n> \n> > (b) for farmland—0.000235,\n> \n> > (c) for residential land—0.000219,\n> \n> > (d) for industrial land—0.002687,\n> \n> > (e) for commercial land—0.001791.","sortOrder":5}],"analysis":{"summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"Based on available information, this order appears to serve its stated and narrow purpose: prescribing the ad valorem (value-based) rates for the Fire and Emergency Services Levy in NSW. There is no indication of scope creep beyond setting those rates. It has remained unchanged since its commencement in April 2017."},"complexity_factors":["Use of Latin legal terminology ('ad valorem') requiring interpretation","Rates orders typically involve tiered tables of percentages across multiple property categories, which can be technical","The order operates within a broader legislative framework (the Fire and Emergency Services Levy Act), requiring cross-referencing to fully understand","Property valuation mechanisms underpinning the levy calculation add a layer of complexity","The actual substantive content (rate tables) is not visible in the provided text, limiting full assessment"],"plain_english_summary":"The Fire and Emergency Services Levy (Ad Valorem Rates) Order 2017 sets the percentage-based rates used to calculate the levy on property values in New South Wales, determining how much property owners (and potentially insurers/businesses) contribute to fund fire and emergency services. \n\nThe provided document lacks the substantive rate tables, so the specific percentages cannot be stated here."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This legislation performs exactly its intended function: setting specific ad valorem rates for a single financial year. It has not expanded beyond its original purpose as a annual rate-fixing instrument."},"complexity_factors":["Extremely short document—only 4 operative sections","Single defined term ('the Act') in interpretation section","No cross-references to other legislation beyond standard interpretation acts","No conditional logic, exceptions, or nested provisions","Straightforward tabular rate structure with five fixed categories","No temporal variations or transitional provisions within the operative text"],"plain_english_summary":"This is a New South Wales regulation that sets the **property tax rates** for funding fire and emergency services for the 2017/2018 financial year.\n\n**What it does:**\nInstead of charging insurance companies a fee (the old system), this law applies a levy directly to property owners based on their land value. The rate varies depending on what type of property you own.\n\n**Who it affects:**\n- **Public benefit land** (charities, community organisations): 0.0219% of land value\n- **Farmland**: 0.0235% of land value  \n- **Residential land** (homes): 0.0219% of land value\n- **Industrial land** (factories, warehouses): 0.2687% of land value\n- **Commercial land** (shops, offices): 0.1791% of land value\n\n**Why it matters:**\nThis was part of a major reform to make funding fairer. Previously, only people with insurance paid (through higher premiums). Now all property owners contribute based on land value. Notice how industrial and commercial properties pay **much higher rates** than homes or farms—roughly 10-12 times more. This reflects the higher fire risk and emergency service demands of businesses compared to residential properties."},"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order does not change who is within the levy’s scope or alter property classifications. It simply prescribes the ad valorem rates to apply for the 2017/2018 financial year and commences on publication (s2; s4). Any substantive scope or definitional matters remain governed by the Act (s3(1))."},"complexity_factors":["Single-purpose instrument: prescribes numeric ad valorem rates for one financial year (s4)","Very short statutory structure: preliminary provisions and a rates schedule (s1–s4)","Depends on external legislation for key definitions and levy mechanics (Fire and Emergency Services Levy Act 2017; s3(1))","Time-limited application increases administrative need to update rates annually (s4)","Numerical precision creates potential for minor implementation issues (rounding, valuation basis), though not addressed in this Order","No new regulatory discretion or exemptions provided in the Order — minimal legal complexity"],"plain_english_summary":"This Order sets the ad valorem rates used to calculate the Fire and Emergency Services Levy for the 2017–2018 financial year, separately for public benefit land, farmland, residential, industrial and commercial property. It affects owners of land classified in those sectors by changing the per‑sector rate applied to their levy. The Order operates under the Fire and Emergency Services Levy Act 2017 and depends on that Act’s definitions and levy mechanics (s3(1); s4)."}},"importantCases":[],"_links":{"self":"/api/acts/fire-and-emergency-services-levy-ad-valorem-rates-order-2017","history":"/api/acts/fire-and-emergency-services-levy-ad-valorem-rates-order-2017/history","analysis":"/api/acts/fire-and-emergency-services-levy-ad-valorem-rates-order-2017/analysis","conflicts":"/api/acts/fire-and-emergency-services-levy-ad-valorem-rates-order-2017/conflicts","importantCases":"/api/acts/fire-and-emergency-services-levy-ad-valorem-rates-order-2017/important-cases","documents":"/api/acts/fire-and-emergency-services-levy-ad-valorem-rates-order-2017/documents"}}