The purpose of the scheme is to provide relief for three years to the two rating units that had property rates postponed under a former Auckland Council policy. Postponement of property rates will not be available to any other land under this scheme.
Conditions and criteria
- For the purposes of this scheme
- 'sports' means any organised outdoor sport but excludes horse or dog racing of any kind and 'sporting' has a corresponding meaning
- to be eligible the land used for sports must not be less than 5ha and must be part of the land described as Lot 2 DP 476554 or Lot 2 DP 510763.
- The rates postponement value is to be determined:
- so as to exclude any potential value that, at the date of valuation, the rating unit may have for non-sporting uses
- so as to preserve the uniformity and equitable relativity with comparable parcels of land within the district of the former Manukau City Council and used for sporting purposes, the values of which do not contain any such potential value.
- There will be no right of objection to the rates postponement value determined under clause 2(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 former Manukau City Council having no potential value for non-sporting development.
- Where a rates postponement value has been determined, the payment of property rates will be deemed to have been postponed for the portion of the property rates for any rating period of 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.
- All property rates with postponed payment under this scheme will become due and payable immediately:
- on the rating unit ceasing to be used for sporting purposes
- 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
- where the rating unit or part of the rating unit is developed for any purpose other than sports.
- The postponement will generally apply from the beginning of the rating period in which the rate postponement value is determined.
- Postponed property rates will be registered as a statutory land charge on the title of the rating unit.
- The council will add a postponement fee to the postponed property 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 (an annual interest rate to be set by the council).
No further property rates may be postponed under this scheme after 30 June 2021.