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Rates are calculated using a differential rating system that is based on land use.
The system first classifies a property as either a base differential (includes residential properties) or commercial, industrial and business differential.
The property is further classified by a billing category to indicate whether it receives targeted rates, a rates remission or is fully or partially non-rateable.
Base Differential
Properties falling within the base differential include:
- Residential - separately rateable property used solely for one or more households. Excludes properties that charge a tariff for short-stay commercial accommodation.
- Vacant land - zoned for residential
purposes.
- Rural land (including farmland and lifestyle blocks) - administered by Council under the District Plan. Excludes properties zoned for rural industrial purposes.
- Charitable - separately rateable property occupied by a charitable organisation for the principal use of sport, recreation or other community purposes that do not generate any private pecuniary profit.
Commercial, Industrial & Business Differential
Properties falling within this differential include:
- Commercial / industrial - separately rateable property used for a commercial or industrial purpose.
- Vacant land - zoned for commercial, industrial or rural industrial purposes administered by the Council under the District Plan.
- Offices - administrative and associated functions.
- Commercial accommodation - for which a tariff is charged, where the principle purpose is the provision of short stay accommodation (28 days or less).
- Business related premises - used principally for private pecuniary benefit.
- Utility networks.
50% Non-rateable
Includes land referred to in Part 2, Schedule 1 of the Local Government (Rating) Act 2002. This land is 50% non-rateable for all rates except sewerage and water rates for which this land is fully rateable.
Non-rateable
Includes land referred to in Part 1, Schedule 1 of the Local Government (Rating) Act 2002. This land is non-rateable for all rates except sewerage and water rates for which this land is fully rateable.
Department Details:
Rates & Billing Services (Financial Transactions Bureau)
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