Rates and valuations - financial assistance

Rates postponements

Rates postponements provide ratepayers an option for all or part of their rates to be postponed for an agreed period of time.

The council inherited a number of rates postponement policies from the former councils. Some of these have already been streamlined and others are proposed for change.

The major change is that postponement of rates for farmland will no longer be offered.

Once you have read and understood the criteria below, contact us to discuss whether to apply.

This scheme assists residential ratepayers who want to postpone the payment of rates by using the equity in their property. This scheme also applies to those who may have financial difficulties or unusual circumstances, as long as they have the required equity in their property.

Criteria

The ratepayer must meet the following criteria to be considered for rates postponement:

  • The ratepayer must be the current owner of the rating unit and owned the property for at least two years
  • The rating unit must be used solely by the ratepayer as his or her residence
  • The postponed rates will not exceed 80 per cent of the available equity in the property. The available equity is the difference between the council's valuation of the property (the capital value at the most recent revaluation) and the value of any encumbrances against the property, including mortgages or loans, if the ratepayer has insured the property for its full value. Otherwise, the available equity will be the 80 per cent of council's valuation of the land less any encumbrances against the property
  • The ratepayer or the ratepayer's authorised agent must apply to the council on the prescribed form.

Conditions

  1. The council recommends that ratepayers considering postponing their rates seek advice from a financial adviser on the financial impacts and appropriateness of postponing their rates.
  2. The council will postpone payment of the residual rates (what is left after any optional payment) if the ratepayer meets the above criteria.
  3. The council may add a postponement fee each year to the postponed rates. The fee will cover the period from when the rates were originally due to when they are paid. The fee will not exceed the council's administrative and financial costs of the postponement.
  4. The postponement will apply from the beginning of the rating year in which the application for postponement is made, although the council may backdate the postponement application, depending on the circumstances.
  5. Once the postponed rates are equal to, or greater than, 80 per cent of the available equity in the property, no further rates will be postponed. Any postponement will apply until one of the situations listed below occurs, at which time the postponed rates (and any postponement fee) will be immediately payable:

    a. On the ratepayer's death
    b. the ratepayer no longer owns the rating unit
    c. the ratepayer stops using the property as his or her residence
    d. a date set by the council in a particular case
  6. All or part of the postponed rates may be paid at any time.
  7. The applicant can choose to postpone the payment of a lesser amount of rates than the full amount that they would be entitled to postpone under this policy.
  8. Postponed rates will be registered as a statutory land charge on the rating unit's title.
  9. For the rates to be postponed, the council will require evidence each year, by way of statutory declaration, of the ratepayer's property insurance and the value of encumbrances against the property, including mortgages and loans.

How to apply

Contact us to discuss or fill out the form below and mail it to us at:

Auckland Council
(Attn: Accounting Services)
Private Bag 92300
Victoria Street
Auckland 1142


Postponement of rates for residential properties (PDF 256KB)


To provide relief to sports clubs, where the rateable value of land that is owned and used by a recognised sports club for sports, is significantly attributable to potential residential development or subdivision.

Conditions and criteria

  1. For the purposes of this sub-scheme:

    a. "sports" means any organised outdoor sport but excludes horse or dog racing of any kind and "sporting" has a corresponding meaning
    b. "land" means land comprising not less than 5 hectares and zoned main residential, residential settlement serviced, residential settlement unserviced, residential heritage 1, residential heritage 2, residential heritage 3, residential heritage 4, residential heritage 5, residential heritage 6, residential heritage 7, residential heritage 8 in terms of the Manukau City operative District Plan 2002 as at 1 January 2003
  2. To be eligible under this sub-scheme, the land must:
    a. have been developed for sporting purposes prior to 1 January 2003
    b. continues to be used solely for sporting purposes since 1 January 2003
  3. Upon written application from the ratepayer of the rating unit meeting the criteria set out in clause 2, and upon payment of a fee, the council will cause a rates postponement value to be determined
  4. The rates postponement value is to be determined:

    a. so as to exclude any potential value that, at the date of valuation, the rating unit may have for non-sporting uses
    b. so as to preserve the uniformity and equitable relativity with comparable parcels of land within the district of the previous Manukau City Council and used for sporting purposes, the values of which do not contain any such potential value
  5. There will be no right of objection to the rates postponement value determined under clause 3(a) and (b), except to the extent that it is proved that the rates postponement value does not preserve uniformity with existing District Valuation roll values for comparable rating units (used for sporting purposes) within the district of the previous Manukau City Council having no potential value for non-sporting development
  6. Where a rates postponement value has been determined, the payment of rates will be deemed to have been postponed to the extent specified in clause 7 of this policy
  7. The portion so postponed of the rates for any rating period shall be an amount equal to the difference between the amount of the rates for that period calculated according to the rateable value of the rating unit and the amount of the rates that would be payable for that period if the rates postponement value of the rating unit were its rateable value
  8. All rates whose payment has been postponed under this policy will become due and payable immediately:

    a. on the rating unit ceasing to be used for sporting purposes
    b. where the ratepayer parts with possession of the rating unit or assigns or attempts to assign the rating unit in any way or for any purpose other than the giving of security for funds intended to be used for the further development of the rating unit for sporting purposes
    c. where the rating unit or part of the rating unit is developed for any purpose other than sports
  9. However, the council may in its sole discretion, decide to remit part or all of the rates postponed in any particular case where it considers that it would be just and equitable to do so
  10. The postponement will generally apply from the beginning of the rating period in which the rate postponement value is determined but may, at the council’s sole discretion, be backdated to 1 July 2006
  11. Postponed rates will be registered as a statutory land charge on the title of the rating unit.
  12. The council will add a postponement fee to the postponed rates for the period between the due date and the date they are paid. This fee will not exceed an amount which covers the council's administration and financial costs
  13. The financial consideration of the postponement fee to be added under clause 12 will be an annual interest rate to be set by the council.

How to apply

Contact us to discuss or write to us at:

Auckland Council
Private Bag 92300
Victoria Street
Auckland 1142

This policy aims to encourage and support owners of commercial properties on Great Barrier Island to continue to use their properties for this purpose, rather than pursuing non-commercial developments. It provides relief when the rateable value of a rating unit, that is used for commercial purposes on Great Barrier Island, is significantly attributable to the potential land use for residential or other non-commercial use.

Criteria

The rates will be postponed, to the extent specified below, where a rating unit comes within the Great Barrier Island non-residential differential rating group of the previous Auckland City Council and is used principally for commercial purposes. If only part of the rating unit is used for commercial purposes, the rates postponement will apply only to that part of the rating unit.

Conditions

  1. The ratepayer must apply to Auckland Council on the prescribed form.
  2. If the application is approved, the council will postpone a portion of the rates on the rating unit (or part of the rating unit) for the relevant year or years. The amount of rates that are postponed for any rating period will be equal to the difference between:

    a. the rates calculated using the rateable value of the rating unit (or part of the rating unit), and
    b. the rates calculated using 80 per cent of the rating unit’s (or part of the rating unit’s) capital value as the rateable value.
  3. Unless the postponed rates become payable in accordance with condition 4 of this policy, the council will write off the postponed rates, including the postponement fee, after five years.
  4. 4. The rates that are postponed under this policy, and that have not been written off under condition 3, become due and are to be paid immediately if the rating unit ceases to qualify for rates postponement under this policy.
  5. Where the ratepayer’s interest in the land becomes vested in another person, the rates postponement will continue to have effect for the land if it continues to qualify for rates postponement under this policy.
  6. The postponement will apply from the beginning of the rating period in which the application is determined and will not be backdated to prior years.
  7. Postponed rates will be registered as a statutory land charge on the title of the rating unit.
  8. The council will add a postponement fee to the postponed rates, for the period between the date when they are due and the date that they are paid. This fee will not exceed the council’s administrative and financial costs.
  9. For the rates to be postponed, the council will require evidence each year, by way of statutory declaration, to confirm that the rating unit still complies with the conditions and criteria of the policy.

How to apply

Contact us to discuss or fill out the form below and mail it to us at:

Auckland Council
(Attn: Accounting Services)
Private Bag 92300
Victoria Street
Auckland 1142

Postponement of rates on Great Barrier Island commercial properties (PDF 136KB)

Your feedback helps us to improve our website. If you have feedback about our services (not the website), please contact us.