Emergency services and volunteers fund (current rates)
Current rates for emergency services and volunteers fund.
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 2026-27 financial year. Previous years’ rates are available on the ESVF and FSPL historical rates page.
Fixed charges for 2026-27
| Property type | Fixed charge* |
|---|---|
| Residential (including vacant residential) | $139 |
| Non-residential | $282 |
*As announced by the Government and pending legislative amendment.
Variable rates for 2026-27 (cents per $1,000 of capital improved value)
| 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 |