From 1 July 2025, the emergency services and volunteers fund (ESVF) replaced the fire services property levy (FSPL) to include funding for broader emergency and disaster response services.
As part of this change, the vacant land category has been abolished, with vacant land allocated to its broader property classification.
For more information about these changes, visit our frequently asked questions.
This page specifies the levy rates for the 2025-26 financial year. Previous years’ rates are available on the FSPL historical rates page.
| Property type | Fixed charge |
|---|---|
| Residential (including vacant residential) | $136 |
| Non-residential | $275 |
| Land use classification | Variable rate (cents per $1,000 CIV) | Variable rate (multiply by CIV) |
|---|---|---|
| Residential | 17.3 | 0.000173 |
| Commercial | 133 | 0.001330 |
| Industrial | 133 | 0.001330 |
| Primary production | *28.7 | 0.000287 |
| Public benefit | 5.7 | 0.000057 |
*Note: The ESVF variable rate on primary production properties will remain at 28.7 – the same as it was in 2024-25 – for the duration of the 2025-26 financial year in response to drought conditions.
