What is the emergency services and volunteers fund (ESVF)?
The ESVF is a State Government charge that will appear on your Council rates notice. It replaces the previous Fire Services Property Levy and will fund a wider range of essential emergency services across Victoria.
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 previous 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, farmland or single farming enterprise.
Further Information: The Department of Government Services has now set up an ESVF support line to assist with enquiries:
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 sro.vic.gov.au/esvf for more information
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, (such as residential or commercial) and a variable rate based on the capital improved value (CIV) of your property. 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?
The ESVF will appear on your local council rates, just like the FSPL. You can pay the ESVF in the same manner as you pay your rates, including by instalments.
How much will my ESVF charge be for the 2025-26 year?
Visit sro.vic.gov.au/esvf for more information, including a calculator.
How will the rates be determined for future years?
The State Government will announce the new ESVF rates in May of each year. In the same way as the previous FSPL rates were set.
Will the charge increase each year?
The charge will continue to increase every year in line with the CPI.
From 1 July 2026, owners of residential properties other than their principal place of residence will see the fixed charge increase. Visit sro.vic.gov.au/esvf for more information.
I’m a renter – do I have pay the levy?
Generally, no – most renters don’t pay the ESVF.
Just like rates and the current FSPL, the liability for the ESVF is on property owners, who pay these amounts to the local council.
Some renters, such as for commercially leased properties, do pay the ESVF if they contribute towards the outgoings of the property – in accordance with the terms of their rental agreement and legislative frameworks such as the Retail Leases Act 2003.
I run a business – do I have to pay the levy?
Businesses that own property will pay the ESVF when they pay their council rates, just like all other property owners.
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.
What is the basis for determining the rate?
The Treasurer determines the ESVF rate based on a number of factors, including the funding requirements of the fire and emergency services and the administrative costs of collection.
How do I object to the levy amount?
Like the FSPL, you have the right to object to your property’s valuation (of capital improved value) if you think the valuation is incorrect, which affects the amount of ESVF you pay.
If an objection is allowed or partially allowed and your property’s value is reduced as a result, councils will make the appropriate adjustments to your levy bill.
You can also object to the AVPCC of your property which affects the classification of your land, such as residential or commercial, and thus affects the amount of the ESVF you pay.
The ESVF rates will be set by the Treasurer, and like the existing FSPL rates, they are not reviewable.
What happens if I cannot pay the levy?
As they do with rates, councils are able to waive or defer the whole or part of the levy. However, a council can only waive or defer payment of the levy if it also waives or defers payment of rates for that property.
If a property owner does not pay the levy, councils are expected to take steps to recover outstanding amounts, which may include charging interest or initiating court action.
State Government funded rebates & concessions
I’m a pensioner or veteran – do I still get a concession?
Yes. The existing State Government funded $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.
Volunteer rebate
What is the rebate for emergency volunteers?
Eligible CFA and VICSES volunteers will be entitled to a rebate in relation to the ESVF.
Volunteers may nominate whether the rebate relates to the levy for either their PPR, or eligible farmland.
Farmland will qualify for the rebate where the volunteer has some ownership interest in land with a farming-related use: for example, where the volunteer is a beneficiary of a trust that owns the land.
The maximum rebate for farmland will be capped based on the capital improved value of the land.
The Treasurer has set this cap at $5 million of the capital improved value of farmland.
The Treasurer has also declared that volunteers with Shepperton Search and Rescue Squad are eligible for the volunteer rebate.
How much is the rebate?
The rebate will be available for volunteers’ PPR without any limit.
However, in the case of farmland or parcels of land in a single farming enterprise, the maximum rebate payable will be capped based on a certain land value, as declared by the Treasurer in a notice published in the Government Gazette. The Treasurer has set this cap at $5 million of the capital improved value of farmland.
What happens if the farmland is worth more than $5 million?
The rebate will still be available, up to a ‘maximum amount’ which is equivalent to the ESVF on a $5 million farm. In 2025–26 the maximum rebate will be about $1,710.
Which properties are eligible for the rebate?
The rebate may be applied to any of the following, as nominated by the volunteer seeking the rebate:
• the volunteer’s PPR
• farmland in which the volunteer has a direct or indirect ownership interest (for example, as a shareholder of a company, or a beneficiary of a trust that owns the land)
• 2 or more parcels of land in a single farming enterprise and in which the volunteer has a direct or indirect ownership interest.
Who is eligible for the rebate?
The eligibility criteria for volunteers was declared by the Treasurer following passage of the Bill, in consultation with the Minister for Emergency Services, and published in the Government Gazette on 30 May 2025.
What if I’m a non-CFA or VICSES emergency volunteer?
The Treasurer will have the power to declare additional emergency services entities whose volunteers will be eligible for the rebate, in consultation with the Minister for Emergency Services.
The Treasurer has declared that volunteers with Shepperton Search and Rescue Squad are eligible for the volunteer rebate.
How do I claim my rebate?
The rebate will be administered by the Department of Government Services.
Volunteers will have the option to apply for the rebate if they choose.
Can I choose which property my rebate applies to?
Yes. You can nominate any property you own for a rebate that is either:
• your PPR
• farmland in which you hold a direct or indirect ownership interest (for example, as a shareholder of a company, or a beneficiary of a trust that owns the land)
• two or more parcels of land in a single farming enterprise in which you hold a direct or indirect ownership interest.
What if multiple volunteers have an indirect or direct ownership interest in the same property?
The rebate cannot be claimed twice on any parcel of land. For example, if a trust holds several land parcels and has multiple beneficiaries who are each volunteers, each volunteer could claim a rebate, provided it is not applied to the same property as another rebate application.
Who will administer the rebate?
The rebate will be administered by the Department of Government Services.
Does the rebate cover the whole ESVF or just the increase?
The rebate will provide a full exemption on a volunteer’s principal place of residence for the total ESVF liability, not just the increase.
I’m an emergency volunteer but I don’t own my PPR/farm – will I still get a rebate?
The ESVF is an annual charge payable by the owner of the land.
Therefore, as only owners are liable to pay the ESVF, the rebate will only be available to volunteers who own eligible land.
For farmland, volunteers can nominate farmland in which they have an indirect ownership interest (for example, as a shareholder of a company, or a beneficiary of a trust that owns the land).
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 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.
Principal place of residence 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 PPR: 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.
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