Rates and valuations - rates remissions

 

Rates remissions

Under the Local Government (Rating) Act 2002, Auckland Council may grant a remission of part or all of a ratepayer’s rates, subject to certain criteria being met.

Auckland Council inherited a number of rates remission and postponement policies from the former councils. We have already standardised some of these and we propose to change others.

The major change to the former remissions is that we have standardised schemes for the remission of uniform charges.

We may remit some or all uniform annual general charges for uninhabitable islands and for farms and carparks in separate titles.

We have removed all other remission schemes for uniform annual general charges that were offered in some districts, including remissions for minor dwellings (granny flats) and rating units in separate ownership used for a single business.

Click on the remission heading for more information, including the conditions and criteria and how to apply.


Remission of rates to top-up the rates rebate

This remission scheme allows us to remit the difference between our rates rebate top-up calculation and the government’s rates rebate scheme to include Watercare Services Limited or Veolia Water New Zealand Limited’s water and wastewater charges in the calculation.


Remission for residents of licence to occupy retirement villages and/or Papakāinga housing

This remission scheme allows us to remit the uniform annual general charge and Transport levy targeted rate for residents of retirement villages and/or Papakāinga housing residents who would otherwise qualify for central government’s rate rebate scheme, except they occupy their property under a licence to occupy agreement.

The remission will be applied to the rates of the retirement village in which the applicant resides, where an agreement exists between the village operator and Auckland Council (see more below). The benefit of the rates remission will be passed to the resident.


Remission of rates penalties

This scheme enables us to act fairly and reasonably in relation to penalties applied when rates have not been received by the due date.


Remission of rates for miscellaneous purposes

This policy enables us remit rates in circumstances that are not specifically covered by other policies, but where the council considers it appropriate to do so.


Remission of uniform annual general charges and targeted rates levied as uniform annual charges on rating units

This scheme is to promote fairness in the application of uniform annual charges.


Māori freehold land rates remissions

Māori Freehold Land (MFL) is land that has had its beneficial ownership determined by the Maori Land Court by freehold order.

The policy aims to support Māori to:

  • retain ownership of land in accordance with tikanga Māori values
  • use the land in a manner that aligns with their spiritual and cultural values
  • provide equity in rating by recognising limitations on the use, development, and sale of Māori freehold land compared to other land.


Remission of rates for community, sporting and other organisations providing community services in the district of the former Auckland Regional Council

The purpose of this policy is to:

  • Facilitate the ongoing provision of non-commercial community services and recreational opportunities that meet the needs of residents of the Auckland region
  • Encourage the sustainability of community-based organisations and the benefit they provide to community good
  • Make membership of the organisation more accessible to the general public, particularly disadvantaged groups. These include children, youth, young families, aged people, and economically disadvantaged people.


Remission of rates for community, sporting and other organisations providing community services in the district of the former Franklin District Council

The purpose of this policy is to:

  • Facilitate the ongoing provision of non-business community services that meet the needs of Franklin district residents
  • Facilitate the ongoing provision of non-business recreational opportunities for Franklin district residents
  • Assist the survival of sporting, recreation and other community organisations
  • Make membership of sporting, recreational and community organisations more accessible to the general public, particularly disadvantaged groups. These include children, youth, young families, aged people, and economically disadvantaged people.


Remission of rates for community, sporting and other organisations providing community services in the district of the former North Shore City Council

The purpose of this policy is to:

  • Facilitate the ongoing provision of non-commercial (non-business) community services that meet the needs of North Shore residents
  • Facilitate the ongoing provision of non-commercial (non-business) recreational opportunities for North Shore residents
  • Assist the organisation's survival
  • Make membership of the organisation more accessible to the general public, particularly disadvantaged groups. These include children, youth, young families, aged people and economically disadvantaged people


Remission of rates where organisations, by their existence in the district, directly benefit the residents of the district of the former Rodney District Council

This policy aims to support certain sport, recreation and welfare organisations in the district which directly benefit the residents of the district.


Remission of rates for private covenanted land in the district of the former Auckland City Council

This policy aims to encourage landowners to covenant their land for conservation purposes.


Remission of rates for rating units in the district of the former Auckland Regional Council protected for natural or historic or cultural conservation purposes

This policy aims to encourage the preservation and enhancement of open space in Auckland.


Remission of rates for natural areas protected in the district of the former Franklin district

This policy aims to promote the protection of land comprising natural areas (stands of native bush, wetlands, wildlife habitats and landforms) that have, voluntarily, been appropriately physically and legally protected or classified.


Remission of rates on land in the district of the former Papakura District Council protected for natural conservation purposes

This  policy encourages owners to take measures to protect areas of land for natural conservation purposes for the benefit of future generations.


Remission for land in the district of the former Rodney District Council voluntarily protected for natural or historic or cultural conservation purposes

This policy provides a measure of relief, by way of rates remission, for property owners who have voluntarily protected their land for natural or historic or cultural conservation purposes. Schedule 1 of the Local Government (Rating) Act 2002 lists land that is non-rateable in terms of the Act. This policy does not apply to any land that is non-rateable in terms of the Local Government (Rating) Act 2002.

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