Rate remissions

Council has some policies which, in specific cases, may reduce or remit all or part of your rates.  Applications for remission must be made on the correct form.

For the criteria and conditions of the following remissions - see rating remission, postponement and penalty policies

Community, sporting and other organisations

This policy applies to land occupied by a Not-for-Profit organisation, which is used mainly used for sporting, recreation or community purposes.  The policy does not apply to organisations operated for private profit, or which charge fees of any kind (membership subscriptions are not regarded as fees).

Building consent refusal

This remission applies if we don't allow you to build on your property.

Very low value properties

If you own multiple properties you may apply for remission of all or part of the Uniform Annual General Charge (UAGC) on properties with a capital value (CV) of less than $6,001.

High capital value industrial properties

Properties with a land use classification "Industrial" with a capital value/land value ratio greater than 8.88.  A 50% remission on the General Rate and Roading Rate component will apply.

Natural heritage

We will grant rating remissions for identified natural heritage values.

Permanent crops

All horticultural blocks no matter where they are located in the district are automatically eligible for a partial rates remission if the value of the permanent crops is included in the valuation of the rating unit.

General land in exceptional circumstances

Where land has become unusable because of severe erosion, land formation changes such as slips or where ownership has become indeterminent (such as when a club becomes defunct).

Penalties

Remission of the penalties will be considered where payment has been late due to significant family disruption.

Penalties suppression

Council will allow penalties not to be charged if there is an agreement to pay the full amount of rates owing by regular weekly / fortnightly / monthly payments, by the end of the current rating year and the agreement terms are kept-to by the ratepayer.

Uniform Annual General Charges (UAGC) Contiguity

In certain circumstances we will consider the remission of Uniform Charges on nearby properties used for a common purpose.
For application form

Multiple residential properties

In the case where a rating unit contains several residential dwelling units, flats, apartments or self-contained sleeping accommodation, we may apply a discretionary remission of one or more UAGC charges and/or Pan Charges, Water Rates or Refuse Collection Rates.

The remission will apply where:

• there are multiple dwellings recorded but they are not used as dwellings
• where multiple dwellings are used by direct family members or caregivers
• in certain instances accommodation on the same rating unit as a business where the dwelling is essential to the running of the business, such as motels.

For application form

Remission on Maori land

Applies to Maori land which is not eligible for the Whenua Rahui Policy and Schedule 11 (of the Local Government Act 2002) procedures must have been undertaken, but are not able to be progressed for a range of technical or economic reasons.

Fragmented or uneconomic rural land

Where:

• rural land has a valuation in excess of its economic use such as where the land is valued based on its coastal value, but is used for grazing purposes; or

• multiple rating assessments which can each support a housing site are used for grazing purposes, application can be made to have all subject assessments valued as if they were one contiguous farm property.

Extreme financial circumstances / hardship

We will consider remitting or postponing rates where severe hardship can be proven.  Even is rates are postponed, as a general rule you will be required to pay the first $500 of the rate account.

Optional rates postponement

This policy gives ratepayers 65 years or older a choice between paying rates now, or later, subject to the full cost of postponement being met by the ratepayer and provided certain criteria is met.

Whenua Rahui - remission and postponement of rates 

The criteria to determine eligibility for applications to the Whenua Rahui Register are:

• The land listed on the application must be Maori land or Maori freehold land as defined in the Te Ture Whenua Maori Land Act 1993.
• The land must be unoccupied by any persons - no dwellings or any other use made of the land.
• The land must be of historical, ancestral or cultural significance.  If the land has been purchased instead of being inherited then it must be purchased for its ancestral or cultural significance and not as a saleable asset.

Burden of proof for eligibility is on the owner(s) of the property.
For application form

Rate remission forms 

Download the application form, fill it in and return it to customer services.
If you would like to apply for a remission, but not sure which form to fill in, contact customer services

Whenua Rahui Register application form
Use this form to apply for rate remission on Maori land

Reduction or Cancellation of Uniform Annual General Charge (UAGC) application form
Use this form if the properties are not contiguous (next to each other)

Reduction in Uniform Annual General Charge (UAGC) application form
Use this form if the properties are contiguous (next to each other)