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 prescribed 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 principally for sporting, recreation or community purposes.  The policy does not apply to organisations operated for private pecuniary profit, or which charge fees of any kind (membership subscriptions are not regarded as fees).

Building consent refusal

This remission applies if council would not allow you to build on your property.

Very low value properties

A ratepayer who owns multiple properties 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

Council 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 and it being inadvisable to leave the rates as a charge on the title).

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.

Residential uniform annual general charges and certain targeted rates on multiple residential properties

In the case where a rating unit contains several residential dwelling units, flats, apartments or self-contained sleeping accommodation, council may apply a discretionary remission of one or more UAGC charges and/or pan charges, water rates or refuse collection rates.

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

General remission of rates and penalties 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 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

Where 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

Council will consider remitting or postponing rates to a subsequent period in certain conditions of severe hardship.  Even if rates are postponed, as a general rule the ratepayer 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 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.