- What is the emergency services and volunteers fund (ESVF)?
- When will the ESVF take effect?
- How will the ESVF work?
- I’m a pensioner or veteran – do I still get a concession?
- What rebates, exemptions and concessions are available?
- I am a farmer with multiple land parcels: do I pay the levy on each one?
- What new entities are being funded?
- What are the new rates?
- How is the ESVF calculated?
- How do I pay it?
- How much will the fixed charge be under the ESVF?
- How much will the variable rates be under the ESVF?
- How will the rates be determined for future years?
- What if I own non-rateable land?
- Will the fixed charge increase?
- How do I object to the levy amount?
Abolishing vacant land category from 1 July 2025
PPR changes from 1 July 2026
- What is changing?
- How much will the fixed charges be in 2026–27?
- What is a principal place of residence?
What is the emergency services and volunteers fund (ESVF)?
The ESVF will replace the fire services property levy (FSPL) from 1 July 2025 to support emergency and disaster response services.
When will the ESVF take effect?
The ESVF will take effect on 1 July 2025 and will appear on ratepayers’ 2025 –26 rates notices.
How will the ESVF work?
The ESVF will work like the existing FSPL. It will be collected by councils and appear on rates notices.
Like the FSPL, the ESVF will be calculated based on a fixed charge that varies by property type, and a variable charge based on property type and value.
The $50 pensioner and veteran concession and the single farm enterprise exemption from the FSPL will continue to apply under the ESVF.
In addition, certain emergency services volunteers will be eligible for a rebate on their principal place of residence (PPR), farmland or single farming enterprise.
I’m a pensioner or veteran – do I still get a concession?
Yes. The existing $50 concession for pensioners and veterans will not change under the ESVF.
You are eligible for the $50 concession on your home if you hold a pensioner concession card or an eligible Department of Veterans’ Affairs Gold Card.
This will not change under the ESVF.
What rebates, exemptions and concessions are available?
Existing FSPL concessions continue to apply.
A $50 concession applies if you hold a Pensioner Concession Card or an eligible Department of Veterans’ Affairs Gold Card.
Some farmers may be eligible for a single farm enterprise exemption from multiple fixed charges.
Eligible volunteers and life members from the CFA and VICSES will be able to claim a rebate for the ESVF payable on their PPR or against a farm which they own, even if the farm isn’t their PPR.
The Treasurer has also declared that volunteers with Shepparton Search and Rescue Squad are eligible for the volunteer rebate.
If you believe you are entitled to the eligible volunteer offset, please contact the Department of Government Services.
I am a farmer with multiple land parcels - do I pay the levy on each one?
Primary production properties comprising multiple land parcels may be eligible for a single farm enterprise exemption, which means you only pay the fixed charge on one property within the enterprise.
Contact your council for the single farm enterprise exemption application form.
What new entities are being funded?
The ESVF will be used to fund up to 95% of the following annual budgets:
- Triple Zero Victoria
- Emergency Management Victoria and responsibilities for emergency management within the Department of Justice and Community Safety
- Forest Fire Management Victoria and its support functions within the Department of Energy, Environment and Climate Change
- The State Control Centre
- The state’s recovery agency (Emergency Recovery Victoria).
In addition, the ESVF will fund 90% of Fire Rescue Victoria (FRV)’s budget, and 95% of the Victoria State Emergency Service (VICSES) and Country Fire Authority (CFA)’s budget.
What are the new rates?
Variable rates will increase to raise additional revenue to fund the services being covered by the ESVF. Visit the ESVF current rates page for the new rates.
How is the ESVF calculated?
The ESVF will work like the existing FSPL.
The ESVF will be the sum of a fixed charge that varies by property type, and a variable rate based on property type (such as residential or commercial) and value.
The variable rate is a proportion of capital improved value (CIV). CIV refers to the value of your land, buildings and any other capital improvements made to your property as determined through the annual valuation process. Your property’s CIV is displayed on your rates notice.
How do I pay it?
The ESVF will appear on your local council rates notice, just like the FSPL.
You can pay the ESVF in the same manner as you pay your rates, including by instalments.
How much will the fixed charge be under the ESVF?
Visit the ESVF current rates page for the new rates.
How much will the variable rates be under the ESVF?
Visit the ESVF current rates page for the new rates.
How will the rates be determined for future years?
The rates announced will be the rates that will apply in 2025–26.
For future years the rate setting and announcement will both occur in May in the same way the current FSPL rates are set.
The fixed charge will continue to be indexed annually in line with Consumer Price Index.
What if I own non-rateable land?
Non-rateable land is still liable for the ESVF, like the FSPL.
If you own a non-rateable property, the ESVF will be collected through a separate notice.
Will the fixed charge increase?
The fixed charge will continue to increase every year in line with the Consumer Price Index.
From 1 July 2026, the residential fixed charge will also increase to the level of the non-residential fixed charge, for properties that aren’t your PPR.
How do I object to the levy amount?
You cannot object to the ESVF, but you can object to the valuation, and the Australian Valuation Property Classification Code (AVPCC), of your property.
Contact your local council for more information.
Abolishing vacant land category from 1 July 2025
What is changing?
The vacant land (non-residential) rate setting category for the FSPL will be abolished from the introduction of the ESVF on 1 July 2025.
Existing land in this category, according to its AVPCC, will be absorbed within the remaining rate setting categories based on intended use.
For example, vacant industrial land, which is subject to the vacant land variable rates for the FSPL, will be treated as industrial land under the ESVF and subject to higher variable rates.
How is my land use classification (land type) determined?
The ESVF divides land into different categories based on the Australian Valuation Property Classification Code (AVPCC) allocated to the land.
AVPCCs are allocated to all property in Victoria through the valuation process, and this determines what category you fall into for the purposes of calculating the ESVF, just like the FSPL.
PPR changes from 1 July 2026
What is changing?
From 1 July 2026 the ESVF fixed charge on residential land will increase to the same amount as non-residential land.
However, a new land classification will be introduced for PPRs, that is, residential land owned and occupied as an owner’s PPR.
PPR land will be eligible for a 50% concession on the fixed charge. So, owner-occupiers will continue to pay a lower fixed charge for the ESVF.
How much will the fixed charges be in 2026–27?
The exact fixed charges will not be known until towards the end of 2025–26 when the relevant Consumer Price Index (CPI) is released. Fixed charges are indexed annually by CPI.
What is a principal place of residence?
A PPR is intended to have its ordinary meaning: the sole or main place of residence you actively occupy as your home.
The legislation provides that land is only regarded as your PPR if there is a suitable residential building affixed to the land, which you reside in. If this is not the case, you would pay the higher fixed charge.
In determining whether land is a PPR, account must be taken of every place of residence you have either in Victoria or elsewhere.
