Rates remissions

The Council may help ratepayers with their rates payments in cases of extreme financial hardship.

Houses.

Apply for a rates remission

 

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Rates Remission Application Form (57KB PDF)

 

Download

Rates Remission Application Form (2MB RTF)

You can apply for a remission on your rates. Check out the types of remissions and the criteria involved. Use the Rates Remission Application Form to apply.

Types of rates remissions

Rural open space remission

Remission statement

The Council may grant a 50% remission on land classified as ‘rural’ under the District Plan where the rating unit is rated under the base differential and used principally for farming or conservation purposes.

Policy objective

To provide rates relief for rural, farmland and open spaces.

Conditions and criteria

A rates remission of 50% of the base general rate be granted to rating units that are classified as ‘rural’ under the District Plan and used principally for farming or conservation purposes. Under this policy, “principally for farming or conservation purposes” is defined as where:

  • the rating unit (or property) exceeds 30ha in area, and
  • 50% or more of the rateable capital value of the property is made up of the land value, and
  • the principal use of the land is for conservation, agriculture, horticulture, pastoral or silviculture purposes, or for the keeping of bees, poultry or other livestock excluding commercial dog kennels or catteries

Remission of downtown levy targeted rate on property under development

Policy objective

To provide rates relief for downtown commercial property temporarily not fit for purpose due to the property undergoing development and therefore not receiving the benefits derived by contributing to the Downtown Levy targeted rate.

Conditions and criteria

A remission of the Downtown Levy targeted rate may be granted to rating units that are classified under the Council's commercial, business and industrial differential and located in the Central City Area under the Council's operative District Plan where the property is temporarily not fit for purpose.

Under this policy 'not fit for purpose' is defined as where:

  • the property (rating unit) will not hold sufficient consents to permit occupation, and
  • the property (rating unit) will not be used for any purpose, apart from the construction of buildings, premises or associated works, and
  • the property (rating unit) will not generate any revenue stream.

The above criteria will apply to and must be met by an entire rating unit, as identified in the Council's rating information database.

Remission on land used principally for games or sport

Remission statement

Where the Council considers a rating unit is used principally for games or sport, it will apply a 50% remission of general rates where the rating unit:

  • has a club licence under the Sale of Liquor Act 1989
  • would otherwise qualify as 50% non-rateable under Part 2, (Schedule 1) of the Local Government (Rating) Act
  • is rated at the base differential

Policy objective

To reduce the adverse financial impact of the Local Government (Rating) Act 2002 on land used principally for games or sports, occupied by clubs that hold a club liquor licence and no longer qualify as 50% non-rateable.

Special circumstances remission policy

Remission statement

It is recognised that not all situations in which it may be appropriate for the Council to remit rates will necessarily be known in advance and/or provided for in specific rating policies. In circumstances where the rating policy is deemed by the Council to unfairly disadvantage an individual ratepayer, the Council may grant a one-off remission of part or all of the general rate on condition that the remission does not set a precedent that unfairly disadvantages other ratepayers.

Policy objective

To provide for the possibility of a rates remission in circumstances that have not been specifically addressed in other parts of the Council’s rating policy.

Conditions and criteria

The Council may remit all or part of the general rate assessed in relation to a particular rating unit where:

  • the rates on that rating unit are disproportionate to those levied in respect of comparable rating units, or
  • the rating policy is deemed by the Council to unfairly disadvantage an individual ratepayer.

The approval of the remission must not set a precedent that unfairly disadvantages other ratepayers.

A remission under this policy will apply for one year only. Applicants must reapply annually.

All applications must be received in writing using the Wellington City Council ‘Application for Remission’ form.

The application for a rates remission must be made before the beginning of the rating year (1 July). Successful applications received during the year will apply from the beginning of the following year. No applications will be backdated.

Decisions relating to the remission of rates special circumstances are delegated to officers as set out in the Council’s delegations manual.

Rates penalty remission policy

Policy objective

To enable the Council to act fairly and reasonably when rates have not been received by the due date.

Conditions and criteria

On receipt of an application from the ratepayer, or if identified by the Council, the Council may remit all or part of a penalty where it considers that it is fair and equitable to do so.

Matters that will be taken into consideration by the Council include the following:

  • the ratepayers payment history, and
  • the impact on the ratepayer of an extraordinary event, and
  • the payment of the full amount of rates due, or
  • the ratepayer entering into an agreement with the Council for the payment of rates within a reasonable timeframe.

The Council reserves the right to impose conditions on the remission of penalties.

Delegation

Decisions relating to the remission of penalties on rates are delegated to the Chief Financial Officer and Manager, Financial Transactions, as set out in the Council's delegations manual.

Remission of rates on Māori freehold land

The Council does not have separate policies that apply to Māori Freehold Land. The rates remission policies applicable to Māori Freehold Land are identical to those that apply to non-Māori Freehold Land.