This section contains the Council's policy on remission of rates. This policy is effective from 1 July 2024.
The rates remission policy covers several situations where rates remissions (discounts) may be possible. Each has specific criteria and the application process may vary slightly.
Rates Remission Policy (pdf 999 KB)
Rates Activities and Policies Brochure (pdf 82 KB)
The objective of the Remission of Penalties is to enable the Council to act fairly and reasonably in its consideration of rates which have not been received by the Council by the penalty date, primarily due to circumstances outside the ratepayer’s control.
Rates Remission Policy - Remission of Penalties.pdf (pdf 546 KB)
This policy aims to provide relief from uniform charges for rural land which is non-contiguous, farmed as a single entity, and owned by the same owner.
The objective of the remission of rates for community, sporting and other organisations is to facilitate the ongoing provision of non-commercial community services and non-commercial recreational opportunities by:
Policy on remission of Rates for Sporting, Recreation or Community Organisations.pdf (pdf 736 KB)
Application Form - Rates Remission Sport, Recreation or Community Organisation (pdf 44 KB)
The aim of this Policy is to allow the Council discretion to consider remitting rates for those ratepayers most adversely affected by an increase in rates when the land value of their rating unit increases as a result of a Council initiated zone change.
The Council’s preference is to allow a transition period before affected ratepayers are required to pay the increased rates in full. It is accepted that the rates remitted will be paid by other ratepayers
Rates remission for land subject to Council initiated zone changes policy (pdf 561 KB)
Application Form - Rates Remission for Land Subject to Council Initiated Zone Changes (pdf 57 KB)
The objective of the policy is to facilitate the ongoing provision of not-for-profit community housing and Papakāinga.
Policy on remission of rates on community housing and Papakāinga (pdf 484 KB)
Application Form - Community Housing and Papakāinga (pdf 41 KB)
The objective of the policy on remission of rates on low-valued properties is to minimise administrative costs in the collection of rates on properties that are low-valued. The Local Government (Rating) Act 2002 requires each separate property title to have a separate valuation/rating assessment. This has resulted in some low land valued assessments being created, particularly where subdivisions of assessments have not covered the full area.
Rates Remission Policy - Low Value Properties (pdf 482 KB)
Application Form - Rates Remission for Low-Valued Properties.pdf (pdf 40 KB)
This policy is to allow the Council, at its discretion, to remit rates charged on any rating unit used for residential purposes if the land has been detrimentally affected by natural disaster (erosion, falling debris, subsidence, slippage, inundation, or earthquake) rendering dwellings or buildings uninhabitable and requiring activities carried out on the land to cease.
The aim of the Policy is to allow the Council to consider remitting rates for those ratepayers most adversely affected.
Rates Remission Policy - Land Occupied by a Dwelling Affected by Natural Disaster.pdf (pdf 497 KB)
Application Form - Rates Remission for Dwelling Affected by a Natural Disaster.pdf (pdf 39 KB)
To ensure the efficient use of water by ratepayers, and provide an incentive to ratepayers to promptly repair any leaks to their reticulation, and to moderate financial consequences for significant or severe leaks.
Note: Residential and non-residential ratepayers have some different eligibility for remission as detailed in this Policy.
Rates remission policy - Excess metered water (pdf 554 KB)
Excess metered water application form (pdf 439 KB)
To provide relief and assistance to educational establishments in paying wastewater charges.
Remission Policy - School Wastewater Charges (pdf 546 KB)
Application Form - Rates Remission for School Wastewater Charges.pdf (pdf 38 KB)
The purpose of the policy is to minimise administration costs where it is unlikely that rates assessed on an abandoned rating unit will ever be collected.
The policy will apply to rating units that meet the definition of abandoned land as per Section 77(1) of the Local Government (Rating) Act 2002 and that land has either failed to be sold using the authority provided in sections 77-83 or is unlikely to sell.
The policy will apply to rating units that meet the definition of abandoned land as prescribed in Section 77(1) of the Local Government (Rating) Act 2002 and that land has either failed to be sold using the authority provided in sections 77 – 83 of the Local Government (Rating) Act 2002, or is unlikely to sell under that authority.
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