Rates rebates, rating relief and remissions
Rates rebates
The Rates Rebate Scheme was established in 1973 to provide a subsidy to low-income homeowners on the cost of their rates. The Government has increased the rates rebate thresholds – more people than ever before are eligible for the rebate.
Visit the Department of Internal Affairs website http://www.ratesrebates.govt.nz/ to calculate your eligibility or to download an application form and find out more about the scheme.
A Rates Rebate can be applied for after the first rates invoice has been posted out each new rating year. For further assistance please contact us
Remission of Rates
Council has introduced a rates remission policy that provides for the remission of all or some rates in a number of circumstances.
Policy Statements have been developed to meet the following requirements:
- Remissions of Penalties (Policy # R04/01)
- Remissions of Additional Penalties (Policy # R04/02)
- Remission of Rates on Land Owned or Used by Charitable or Community Organisations (Policy # R04/04)
- Remission of Charges on Properties only partly within District (Policy # R04/05)
- Remission of Charges on Contiguous Properties (Policy # 04/06)
- Remission of School Sewerage Charges (Policy R04/07)
- Remission of Excess Water Charges (Policy R04/08)
- Remission of Postponed Rates (Policy R04/09)
- Remission of Rates on Land that has made Lump Sum Contributions (Policy R04/10)
- Remission of Rates on Land Subject to Protection for Natural, Historic or Cultural Conservation Purposes (Policy # R04/11)
Policies are available for viewing in the Far North Future Plan 2006/2016 Vol.4
Applications should be made in writing using our normal contact us contact details
Penalty remissions
A penalty remission can be applied for if the request meets the one or more of the following criteria:
- A good record of payment which means that over the past two years all installments of rates have been paid on time. A reasonable explanation has been provided for the remission, and an honest attempt has been made to have payment delivered on time; or
- As a new owner insufficient notice of installment due has been given; or
- Because the penalty was incurred as a result of a cash receipting error; or
- Council accepts that there are extraordinary or compassionate grounds for the remission of the penalties; or
- Where a “Rates Easy Pay” arrangement has been entered into with Council.
- In all instances, the remission of penalty must results in the immediate full payment of arrears or the entering in to an arrangement to pay the arrears over an agreed period of time
For more information on penalty remissions please contact us
Postponement of Rates
Council has introduced a rates postponement policy that provides for the postponement of all or some rates in a of particular circumstances.
The policy covers the following types of postponements.
Policy Statements have been developed to meet the following requirements:
- Postponement of Rates on Land Subject to Protection for Natural, Cultural or Conservation Purposes, (Policy # P04/01) Policy link here
- Postponement of Rates on Unusable Land (Policy # P04/02) Policy link here
- Postponement of rates on landlocked General Title Land (Policy # P04/03) Policy link here
- Transitional Policy for the Postponement of rates on Farmland (Policy # P06/04) Policy link here
- Postponement of Rates on Residential Land (Policy # P04/05) Policy link here
Please refer to Council’s Rates Postponement Policy and information brochure (144kb) and booklet (546kb) for further information.
Rating Relief on Maori Freehold Land
The Far North District contains large tracts of Maori Freehold Land which is unoccupied and unimproved. This land creates a significant rating burden on the Maori owners who often do not have the means nor, in some cases, the desire to make economic use of the land. Often this is due to the nature of the ownership or, because the land has some special significance which will make it undesirable to develop or reside on, or is isolated and marginal in quality.
In addition, it is recognised that significant rate arrears can act as a disincentive to any new occupation of multiple owned Maori freehold land, where a new occupier could become responsible for the payment of any arrears of rates on the land.
Section 108 of the Local Government Act 2002 (the Act) requires all Councils to introduce policies for the remission and postponement of rates on Maori freehold land. In compliance with the Act and in recognition that the nature of Maori freehold land is different to General land, the Far North District Council has formulated this policy to deal with these issues.
Click here to download:
- Explanatory Booklet: Policy ML04 Remission and Postponement of rates on Maori freehold land
- Policy MLO4/01: Application form for Remission of Rates on Maori freehold land
- Policy ML04/02: Application form for Remission of Rates on Maori freehold land used for the purposes of Papakainga or other housing purposes subject to occupation licenses or other informal arrangements
- Policy ML04/03: Application form for Postponement of Rates on Maori freehold land For further queries please contact us
Page created/updated: 26 August 2009 at 8:51 am
