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Auckland Council

Great Barrier Island postponement of rates payments for commercial properties

Te whakatārewa reiti i te Moutere o Aotea mā ngā wāhi tauhokohoko

The purpose of this policy

​The remission 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 assistance when the rateable value of a rating unit, that is used for commercial purposes on Great Barrier Island, is significantly attributable to the potential use that the land may be put to for residential or other non-commercial use.

Criteria

The rates will be postponed, to the extent specified below, where a rating unit on Great Barrier Island is classed as rural business and is used primarily 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. You must use the application form to apply.
  2. If we approve the application, we will postpone a portion of the rates on the rating unit (or part of the rating unit) for the relevant period. The amount of rates that are postponed for any rating period will be equal to the difference between:
    • the rates calculated using the rateable value of the rating unit (or part of the rating unit), and
    • 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 the policy, we will write off the postponed rates, including the postponement fee, after five years.
  4. The rates that are postponed under the 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 the policy.
  5. Where your interest in the land transfers to another person, the rates postponement will continue to have effect if it continues to qualify for rates postponement under the 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. We 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 covers administrative and financial costs.
  9. For the rates to be postponed, we 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

Call us on 09 301 0101 if you have any questions, or download the application form:

Fill out the application form and post it, along with supporting documents​, to:

Auckland Council Accounting Services
Private Bag 92300
Victoria Street
Auckland 1142

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