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Your rates for 2008/2009
What's new? | Assessment of 2008/2009 rates
| General rate
differential | Rateable value | Mainstreet
targeted rate
| Targeted rates | Uniform charges |
Separately used or inhabited parts of a rating unit (SUIPs) |
Rates calculation examples | Examples of rates impacts
| Rates postponement
and remission policies
What's new?
The council will introduce an average citywide rate increase of 5.1 per cent for
2008 / 2009. The increase is lower than the 10.2 per cent increase
projected in the amended long-term plan, which means that some projects will be
completed at a more affordable pace.
The rates changes for 2008/2009 consist of the following:
- increasing the uniform annual
general charge (UAGC) from $95 to $162 (including GST) per separately used
or inhabited part of a rating unit (SUIP)
- increasing the targeted rate
for refuse collection from $199 to $210 (including GST) to help fund the new
recycling projects
- targeted rate for CBD
residential properties increasing from $52 to $55 (including GST) per
residential unit in the CBD.
- targeted rate for CBD
non-residential properties increasing in line with the reduction in their
general rate (as outlined under the council's long-term differential strategy)
- transferring funding for the activities funded by
the five city wide value-based targeted rates (transport, open space and
volcanic cones, heritage and urban design, community development and housing
and city development) to the value-based general rate
- increasing the value-based general rate in line with the proposed 5.1 per
cent rate increase after taking into account the other impacts noted above
- adjusting the general rate
differentials for ratepayers to achieve the next step of the long-term
differential strategy. Applying that next step in 2008/2009 will transfer about
$2.7 million of general rate value from the non-residential groups to residential
ratepayers.
The council
will increase the rates discount to 3.20 per cent for customers who pay
their rates in full by the first instalment date.
Assessment of 2008/2009 rates
You can also find out how your rates may be calculated using the
rates estimator for 2008/2009.
Rates for 2008/2009 are made up of the following rates types:
| Rate type |
Components used in calculation |
Calculation
Rates calculation examples |
| General rate |
|
Rateable value x (differential x rateability) |
| Targeted rate for refuse collection |
|
Targeted rate of $210.00 per rating unit plus any additional services
received before 1 July 2008 |
Uniform Annual General Charge
(UAGC) |
|
(Uniform charge of $162.00 x rateability) x number of SUIPs |
CBD targeted rate
(residential) |
|
(CBD targeted rate of $55.00 x rateability) x number of SUIPs |
CBD targeted rate
(non-residential) |
|
Rateable value x (rate in the dollar of $0.107893 x rateability) |
Mainstreet targeted rate
(if applicable) |
|
Rateable value x (differential x rateability) |
General rate differential
The general rate is applied differentially to different categories of
land. Different groups in Auckland city contribute different amounts. For
example, businesses pay a
different amount from residential customers.
These groups are known as differential groups. Generally properties used for residential
purposes are charged a lower rate than properties used for other purposes.
The level of contribution set for each group results in a specific rate in the
dollar or
differential being charged as per the table below:
| Rating category description |
Rate in $
2008/2009 |
| Residential |
0.044328 |
| Non-residential |
0.095932 |
| CBD non-residential |
0.107893 |
| Great Barrier non-residential |
0.083588 |
| Rural 1 |
0.039384 |
| Rural 2 |
0.010900 |
| Rural 3 |
0.000000 |
Ratepayer groups or categories in Auckland City are based on land use as follows:
| Group/category |
Description |
Details |
| Group A |
Residential |
Includes all land that is used exclusively or almost exclusively for residential purposes including
tenanted residential properties, rest homes and geriatric hospitals, but excludes hotels, motels, serviced
apartments, boarding houses and hostels.
Auckland City Council will include in this category the following:
- care homes
(psychiatric rehabilitation homes and convalescence homes)
- convents
- monasteries
- retirement villages
- student accommodation, and boarding houses
that are recognised in the Residential Tenancies Act and the operator has
residential tenancy agreements in place as at 30 June 2008.
|
| Group B |
Rural 1 |
Includes all land on Waiheke Island, Great Barrier Island and Rakino Island, which is used exclusively
or almost exclusively for agricultural, horticultural, or pastoral purposes, or for the keeping of bees or
poultry or other livestock, but excludes any such land in Group C. |
| Group C |
Rural 2 |
Includes all coastal land on Waiheke Island, Great Barrier Island and Rakino Island for which direct
or indirect access by road is not provided or available and all land situated on the islands of Kaikoura,
Karamuramu, Little Barrier, Mokohinau, Motahaku, Mototapu, Motuihe, Pakatoa, Pakihi,
Ponui, Rakitu, Rangiahua,
Rotoroa and The Noises.
|
| Group D |
Rural 3 |
Includes land on all Hauraki Gulf islands other than the islands named in the definition of Group B or Group C |
| Group E |
CBD
non-residential |
Includes all land within the central area that is not in Group A.
The central area means that part of the inner-city bounded
by:
- the Waitemata Harbour from the east side of St Marys Bay to the east side of
Fergusson Wharf
- the existing motorways
- the west side of Stanley Street and The
Strand
- the north side of Tamaki Drive from The Strand to Solent Street
- the
west side of Solent Street to the east side of Fergusson Wharf.
See map showing the central area
Map of the central area (162kb) PDF
 To
view PDFs download Acrobat Reader from the
Adobe
website. Further
help on how
to view PDFs.
|
| Group F |
Great Barrier Island
non-residential |
Includes all land situated on Great Barrier Island that is not in Group A, Group B, or Group C |
| Group G |
Non-residential |
Includes all land that is not in any of the other Groups. |
Rateability
Rateability describes whether the property is
- fully rateable
- 50 per cent non-rateable
- non-rateable.
Rateability affects rates in the following way:
| Rate types |
Rateability |
How the charge is applied |
- general rates
- uniform annual general charge
- mainstreet rates
- CBD targeted rate (residential)
- CBD targeted rate (non-residential)
|
Fully rateable |
These rate types are rated at 100% of the rate charge. |
| 50% non-rateable |
These rate types are rated at 50% of the rate charge. |
| Non-rateable |
These rate types are rated at 0% of the rate charge. Non-rateable properties include Crown owned, eg government owned
schools and hospitals, and non-Crown owned land such as non-profit
child-care centres, cemeteries, universities, etc.
|
| Targeted rate for refuse collection |
All |
Rateability does not affect the refuse collection charge.
All properties that are eligible for the refuse collection charge, will
be charged the full refuse collection rate according to the number of
separately used inhabited parts, including non-rateable and 50%
non-rateable properties.
However,
large residential blocks (such as apartments and retirement villages) that
have an approved alternative rubbish collection service as at 1 July 2008
are eligible for a remission of $128 for their private refuse collection
and a further $71 for their private recycling collection towards the cost of Auckland City
Council's rubbish collection service they have opted out of. |
Rateable value
The rateable value (the general rating factor) of your property, calculated by Auckland City
Council, is the higher of:
- the market rental value of your property, based on the latest valuation
(2008/2009 rate will be
based on the July 2005 valuation), less 20 per cent to cover normal expenses or
10 percent for vacant land
or
- 5 per cent of the capital value
Example calculation
Here is an example (the figures are rounded)
First calculation:
| Potential rent @ $385 per week |
$20,000 |
| Less 20% for expenses |
$4,000 |
|
|
| Gives net annual rent |
$16,000 |
|
Second calculation:
| Capital value |
$500,000 |
|
|
| 5% of capital value |
15,000 |
|
The rateable value is the higher amount, ie $16,000
Mainstreet targeted rate
Non-residential ratepayers in the defined mainstreet areas pay mainstreet
rates. They fund central design, heritage conservation, business development and
promotional projects to encourage new businesses, customers and revitalise
their town centres. Maps defining each of the 17
mainstreet areas are available.
Only properties in the rating categories, non-residential and CBD
non-residential which are located
in a mainstreet area may be liable for the mainstreet targeted rate.
The rate in the dollar for each of the mainstreet groups for 2008/2009 is set out in the following table:
| Mainstreet rate description |
Rate in $
2008/2009 |
| Avondale |
$0.022990 |
| Blockhouse Bay |
$0.028946 |
| Eden Valley |
$0.016524 |
| Ellerslie |
$0.031083 |
| Glen Innes |
$0.027330 |
| Heart of the City |
$0.007959 |
| Karangahape Rd |
$0.007860 |
| Mt Eden Village |
$0.020506 |
| Newmarket |
$0.014603 |
| Onehunga |
$0.029174 |
| Otahuhu |
$0.033778 |
| Panmure |
$0.027252 |
| Parnell |
$0.015458 |
| Ponsonby |
$0.009504 |
| Remuera |
$0.032512 |
| Rosebank |
$0.004905 |
| St Heliers |
$0.030120 |
Targeted rates
CBD targeted rate
CBD targeted rate for CBD non-residential properties
This targeted rate will be assessed based on the annual
value and the rate in the dollar that applies to CBD non-residential
properties.
The rate in the dollar for 2008/2009, which will
apply for CBD non-residential land is $0.107893.
CBD targeted rate for CBD residential properties
For the first time since the CBD targeted rate's introduction in 2004/2005,
the council will increase the targeted rate for residential units in
the CBD from $52 to $55 per unit for 2008/2009. This increase helps fund
the higher costs caused by inflation.
The CBD targeted rate for CBD residential properties is
charged for every 'separately used and inhabited part' (SUIP) of a rating
unit, eg where there are three flats in one rating unit, the uniform charge
is multiplied by three.
Uniform charges
Targeted rate for refuse collection
The targeted rate for refuse collection will increase from $199 to $210 as
set in the annual plan.
A minimum of one refuse collection charge is applied to each rating unit, but not necessarily to each separately
used or inhabited part (SUIP).
The refuse collection service is charged according to the service
received before 1 July 2008. For example, if a property has six units on it, and
as of 1 July 2008 they only received three refuse collection services, then they
will only be charged for three refuse collections.
If an extra refuse collection service is needed it can be applied for and an
extra $210 for each additional service will be collected. A maximum of one
service per household/business is available.
The targeted rate for refuse collection is applied to each rating unit
(ie property) in Auckland city, with the following exceptions:
- land used exclusively or principally
- as vacant land
- for forestry or mineral extraction
- for transport, including car parks
- as a cemetery or crematorium
- for passive outdoor activities, eg parks
- for utility services
- churches or places of worship
- school or university (this does not include day care centres, child care
centres or creches)
- as a billboard or billboards
- licensed hospital or by a district health board to provide health services
(not including medical centres)
- coastal land (irrespective of actual use) on Waiheke Island, Great Barrier
Island and Rakino Island that does not have direct or
indirect road access
The council's refuse rates remission policy may provide rates relief for
large residential blocks with an approved alternative collection service.
Uniform annual general charge
The uniform annual general charge (UAGC) will increase from $95 to $162 for
2008/2009 as set in the
annual plan.
In general, the UAGC is charged for every 'separately used or inhabited part'
(SUIP) of a rating unit, eg where there are three flats in one rating unit,
the uniform charge is multiplied by three.
The UAGC is not charged on:
- properties that are non-rateable
- the non-rateable 'part' (SUIP) of a rating unit.
Separately used or inhabited parts of a rating unit (SUIPs)
The Local Government (Rating) Act 2002 enables us to rate
fixed dollar charges or uniform charges on the basis of the number of separately
used or inhabited parts of a rating unit.
A rating unit is generally all the land defined in a certificate of title and a
separately used or inhabited part
is defined as "any part of a rating unit used or inhabited by the ratepayer, or by any other person having a right to use or
inhabit that part by virtue of a tenancy, lease, licence, or other agreement".
Examples include
- a rating unit that contains one house is liable for one set of uniform charges
- a rating unit that contains a flat and a shop is liable for two sets of uniform charges.
Rates calculation examples
Example 1
The property used in this example is a fully rateable, single residential dwelling with a rateable value of the property of $16,000.
Example 2
A retail shop located within the Avondale mainstreet area with a rateable value of $19,000 and is fully
rateable.
Examples of rates impacts
The council will introduce an average citywide rate increase of 5.1 per cent
for 2008/2009. Below are examples outlining the impact of the
proposed rates increase on a range of property types, values, and locations.
Residential properties
Residential includes all land that is used exclusively, or
almost exclusively, for residential purposes, and includes tenanted residential
properties, rest homes and geriatric hospitals. It excludes hotels, motels,
serviced apartments, boarding houses and hostels.
|
Capital value |
Total rates
for 2007/2008 |
Total rates
for 2008/2009 |
Total dollar change
from 2007/2008 |
Percentage increase |
|
Low value
$292,000 |
$981 |
$1,059 |
$78 |
8.0% |
|
Median value
$406,000 |
$1,247 |
$1,325 |
$78 |
6.3% |
|
High value
$585,000 |
$1,668 |
$1,746 |
$78 |
4.7% |
|
Very high value
$1,108,000 |
$2,898 |
$2,976 |
$78 |
2.7% |
Residential properties located in the Central Business
District
The central area means that part of the inner-city bounded
by:
- the Waitemata Harbour from the east side of St Marys Bay to the east side of
Fergusson Wharf
- the existing motorways
- the west side of Stanley Street and The
Strand
- the north side of Tamaki Drive from The Strand to Solent Street
- the
west side of Solent Street to the east side of Fergusson Wharf.
See map showing the central area
Map of the central area (162kb) PDF
To
view PDFs download Acrobat Reader from the
Adobe
website. Further
help on how
to view PDFs.
|
Capital value |
Total rates for
2007/2008 |
Total rates
for 2008/2009 |
Total dollar change
from 2007/2008 |
Percentage increase |
Low value
$200,000 |
$816 |
$897 |
$81 |
9.9% |
Median value
$245,000 |
$922 |
$1,003 |
$81 |
8.8% |
High value
$314,000 |
$1,084 |
$1,165 |
$81 |
7.5% |
Very high value
$519,000 |
$1,565 |
$1,646 |
$81 |
5.2% |
CBD Non-residential properties
CBD non-residential includes all land in the central area that is not in the
residential group.
The central area means that part of the inner-city bounded
by:
- the Waitemata Harbour from the east side of St Marys Bay to the east side of
Fergusson Wharf
- the existing motorways
- the west side of Stanley Street and The
Strand
- the north side of Tamaki Drive from The Strand to Solent Street
- the
west side of Solent Street to the east side of Fergusson Wharf.
See map showing the central area
Map of the central area (162kb) PDF
To
view PDFs download Acrobat Reader from the
Adobe
website. Further
help on how
to view PDFs.
|
Capital value |
Total rates
for 2007/2008 |
Total rates
for 2008/2009 |
Total dollar change
from 2007/2008 |
Percentage increase |
|
Low value
$148,000 |
$1,722 |
$1,870 |
$148 |
8.6% |
|
Median value
$234,000 |
$2,549 |
$2,737 |
$188 |
7.4% |
|
High value
$567,000 |
$5,761 |
$6,105 |
$344 |
6.0% |
|
Very high value
$4,250,000 |
$41,251 |
$43,325 |
$2,074 |
5.0% |
GBI Non-residential properties
Great Barrier Island non-residential includes all land
situated on Great Barrier Island that is not in the Residential, Rural 1, or
Rural 2 groups.
|
Capital value |
Total rates
for 2007/2008 |
Total rates
for 2008/2009 |
Total dollar change
from 2007/2008 |
Percentage increase |
|
Low value
$47,000 |
$500 |
$581 |
$81 |
16.2% |
|
Median value
$113,000 |
$787 |
$874 |
$87 |
10.9% |
|
High value
$283,000 |
$1,527 |
$1,626 |
$99 |
6.4% |
|
Very high value
$708,000 |
$3,377 |
$3,507 |
$130 |
3.8% |
Rural 1 properties
Rural 1 includes all land on Waiheke, Great Barrier and
Rakino islands, which is used exclusively, or almost exclusively, for
agricultural, horticultural, or pastoral purposes, or for the keeping of bees or
poultry or other livestock. It excludes land in the Rural 2 group.
|
Capital value |
Total rates
for 2007/2008 |
Total rates
for 2008/2009 |
Total dollar change
from 2007/2008 |
Percentage increase |
|
Low value
$283,000 |
$867 |
$963 |
$96 |
11.1% |
|
Median value
$585,000 |
$1,479 |
$1,593 |
$114 |
7.7% |
|
High value
$1,283,000 |
$2,894 |
$3,050 |
$156 |
5.4% |
|
Very high value
$3,415,000 |
$7,214 |
$7,501 |
$287 |
4.0% |
Rural 2 properties
Rural 2 includes all coastal land (irrespective of land
use) on Waiheke, Great Barrier and Rakino islands for which direct or indirect
access by road is not provided or available, and all land situated on the
islands of Kaikoura, Karamuramu, Little Barrier, Mokohinau, Motahaku, Mototapu,
Motuihe, Pakatoa, Pakihi, Ponui, Rakitu, Rangiahua, Rotoroa and The Noises.
|
Capital value |
Total rates
for 2007/2008 |
Total rates
for 2008/2009 |
Total dollar change
from 2007/2008 |
Percentage increase |
|
Low value
$330,000 |
$296 |
$353 |
$57 |
19.3% |
|
Median value
$453,000 |
$371 |
$424 |
$53 |
14.3% |
|
High value
$943,000 |
$670 |
$707 |
$37 |
5.5% |
|
Very high value
$6,906,000 |
$4,306 |
$4,151 |
($155) |
-3.6%
overall decrease |
Non-residential properties
The Non-residential group includes all land that is not in
any of the other groups.
|
Capital value |
Total rates
for 2007/2008 |
Total rates
for 2008/2009 |
Total dollar change
from 2007/2008 |
Percentage increase |
Low value
$219,000 |
$1,923 |
$2,051 |
$128 |
6.7% |
Median value
$497,000 |
$3,994 |
$4,185 |
$191 |
4.8% |
High value
$1,280,000 |
$9,825 |
$10,195 |
$370 |
3.8% |
Very high value
$4,400,000 |
$33,058 |
$34,140 |
$1,082 |
3.3% |
Rates postponement and remission policies
We are continuing with the rates postponement policies. For further information on these rates postponement policies, see
Payment assistance.
Updated July 2008
