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We must assume that any dwelling that we are valuing for council
tax is in a 'state of reasonable repair'. This does not mean that
we will assume that all properties are in 'good' state of repair.
Instead, we must decide what state it would be reasonable to expect
for a dwelling having regard to its age, character and locality.
Whilst we must
consider all of these three factors, the word 'character' is particularly
important.
For example,
one house in a terrace of ten otherwise identical properties has
not been maintained but allowed to deteriorate. However, its basic
character is likely to remain the same as that of its neighbours.
In such instances, we must assume a 'state of reasonable repair'
which is the same as actually exists for most of the nearby properties.
Therefore, the property's disrepair is not reflected in its banding.
Modernisation
and improvements are not 'repairs'. Therefore, when considering
the 'state of reasonable repair' of a property, we will not assume
that a house has been modernised when in fact it has not. In such
instances, we will assume a reasonable state of repair, but will
value the property having regard to its lack of modernisation.
Very occasionally a dwelling, whilst being of the same age and
design as other property in the neighbourhood, may be wholly different
in character (for example: due to a specific structural defect).
Here the state of repair that we assume is not that of the majority
of its neighbours but other dwellings which have similar defects.
In such instances we will reflect the structural defect in the value
of the property and we may band it differently to neighbouring properties
which have no such defect.
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