Evaluates council tax (5)
I believe the answer is:
rates
I believe this clue is a double definition.
'evaluates' is the first definition.
(rating is a kind of evaluating)
'council tax' is the second definition.
(I've seen this before)
(Other definitions for rates that I've seen before include "classes" , "Fixed prices" , "Esteems, values" , "(Old) property taxes" , "Evaluates the importance (of something)" .)