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Payment assistance

Auckland City offers a number of different options to assist individuals and community organisations with the payment of their rates.

You may qualify for a rates rebate or rates postponement, while your community group may benefit from a rates remission.

Rates rebate for 2008/2009

Order a copy of the 'Are you eligible for a $530 rates rebate' brochure

The rates rebate scheme aims to give a helping hand to low and fixed income ratepayers.

The changes between 2007/2008 and 2008/2009 are:

maximum rebate increases from $500 to $530
income threshold increases from $20,000 to $21,180
additional income allowance for dependants remains at $500 per dependant.

The amount of rebate you will qualify for will vary according to:

the amount of your rates for 2008/2009
the number of children or other dependents you support
your gross income and any overseas income
your Auckland City Council rates
your Auckland Regional Council rates
your water rates.

Please note that Auckland City Council's extended rates rebate scheme will continue to apply in 2008/2009. Auckland City Council tops-up the central government scheme to cover your Metrowater charges, so the rebate includes your total rates and water-related payments.

Rates rebate criteria

You may qualify for a rates rebate if:

you are a residential ratepayer and reside on the property
you have resided on the property as of the beginning of the rating year (as of 1 July 2008)
you are an individual, rather than an organisation or trust
your income is below $30,000 and you have rates and water-related charges of more than $161
your income is greater than $21,180, depending on the level of your combined rates and water-related payments and the number of dependents living with you.

Ratepayers of rural residences on the Hauraki Gulf Islands are also eligible if you meet the overall criteria.

The rates rebate criteria are affected by a range of variables.

Check to see if you qualify for a rates rebate. You will need to enter the following information:

your income before tax for the year ending 31 March 2008
number of people you support
your Auckland City rates amount
your ARC rates amount
your Metrowater rates amount.

Note - Auckland City, ARC and water rates amounts should be entered separately in the application form.

Check-list for application

Before sending in your application please check the following to make sure everything is included:

you have completed all sections of the rates rebate application form
you have signed and dated the application
because this is a statutory declaration you will need this application signed and dated by an "authorised" person. Authorised people include:
- a member of parliament officer of a local council
- solicitor minister of religion
- justice of the peace court registrar/deputy registrar
- chartered accountant
income declaration - please use your gross annual income for the year ended 31 March 2008, eg NZ super living alone $16,646.76, NZ super married couple $25,278.24
rating year section - please use your 2008/2009 rates information and the last 12 months of Metrowater charges
rates section - your total rates includes your Auckland City rates, Auckland Regional Council rates and your Metrowater charges.

For more information, or if you are having difficultly filling out the application, please contact us.

You can download a Rates rebate application form PDF (177KB)

To view PDFs download Acrobat Reader from the Adobe website. Further help on how to view PDFs.

Post your application to:

Auckland City Council
Data Services, Private Bag 92516
Wellesley Street, Auckland

Please pay your full instalment amount that is due on 20 August 2008 to avoid late payment penalties even if you believe you are entitled to a rebate. Rates rebate amount will be credited to your rates account once your application is processed and approved.

Auckland City is unable to accept rates rebate applications for previous years. Please make sure that your application is received by Auckland City Council before 30 June 2009.

Rates postponement

In addition to the rates rebates scheme, there is also a rates postponement scheme. All or part of your rates may be postponed for an agreed period to help you through a time of hardship.

Postponement of rates payments for residential properties
Postponement of rates on commercial farmland
Postponement of rates on Great Barrier Island commercial properties
What will I owe?
When do the postponed rates have to be paid?
How is the debt repaid?
Partial postponement

Postponement of rates payments for residential properties

This policy assists residential ratepayers who want to defer the payment of rates by using the equity in their property.

Who is entitled to rates postponement?
Criteria
Conditions
How to apply

Older people on fixed, modest incomes:

Typically, you would be a super annuitant whose rates have increased over time as the value of your home has increased. Perhaps you bought your home many years ago in an area that has since become very fashionable, thus pushing up local real estate values. You wish to continue living in your family home but struggle to meet your rates payments. You may be forsaking essential heating or other comforts in order to pay your rates.

Younger people who have lost income:

Typically, you would have good equity in your home, ie your mortgage is paid off or nearly fully paid off. You have lost income through illness or some other unfortunate event. The debt that builds up, because of rates postponement, will not significantly erode your equity.

You may have a terminal illness and rates postponement reduces stress for your family until your affairs can be settled. Or another example is that you may have had an accident which means that you cannot work for a period.

Auckland City does not recommend rates postponement for beneficiaries.

Criteria

You must meet the following criteria to be considered for rates postponement

the ratepayer must be the current owner of the rating unit
the rating unit must be used solely by the ratepayer as his or her residence
the postponed rates will not exceed 80 per cent of the available equity in the property. The available equity is the difference between Auckland City Council's valuation of the property (the capital value at the most recent triennial revaluation) and the value of any encumbrances against the property, including mortgages or loans, if the ratepayer has insured the property for its full value. Otherwise, the available equity will be the council's valuation of the land)
the ratepayer or the ratepayer's authorised agent must apply to the council on the prescribed form.

Conditions

We recommend that ratepayers considering postponing their rates seek advice from a financial adviser on the financial impacts and appropriateness of postponing their rates.
We will postpone payment of the residual rates (what is left after any optional payment) if you meet the above criteria.
We may add a postponement fee each year to the postponed rates. The fee will cover the period from when the rates were originally due to when they are paid. The fee will not exceed the council's administrative and financial costs of the postponement.
The postponement will apply from the beginning of the rating year in which the application for postponement is made, although we may backdate the postponement application, depending on the circumstances.
Once the postponed rates are equal to or greater than 80 per cent of the available equity in the property, no further rates will be postponed.
Any postponement will apply until one of the situations listed below occurs, at which time the postponed rates (and any postponement fee) will be immediately payable
1. the ratepayer's death
2. the ratepayer no longer owns the rating unit
3. the ratepayer stops using the property as his or her residence
4. a date set by the council in a particular case.
All or part of the postponed rates may be paid at any time.
The applicant can choose to postpone the payment of a lesser amount of rates than the full amount that they would be entitled to postpone under this policy.
Postponed rates will be registered as a statutory land charge on the rating unit's title.
For the rates to be postponed, we will require evidence each year, by way of statutory declaration, of the ratepayer's property insurance and the value of encumbrances against the property, including mortgages and loans.

How to apply

Advice

We strongly recommend that you seek independent financial advice on the impacts and appropriateness of postponing your rates payments if you are considering applying for a postponement of rates.

You can access financial advice through your own bank or via Yellow Pages which has listings under Financial Planners.

If you are considering postponement of rates payments and do not have an independent adviser, Auckland City Council is able to refer you to the Citizen Advice Bureau (CAB) branches in Auckland city for:

legal referrals
budgeting referrals
Justices of the Peace to sign Statutory Declarations
contact details for members of Financial Advisors and Insurance Association
verbal translation assistance in 26 languages through the CAB's Multi-Lingual Information Service

Once you have sought independent financial advice and wish to apply download the application for Postponement of rates payments (432kb) PDF

To view PDFs download Acrobat Reader from the Adobe website. Further help on how to view PDFs.

Send the completed application and supporting documentation to:

Auckland City Council
Private Bag 92516
Wellesley Street
Auckland 1141

Postponement of rates on commercial farmland

This policy aims to encourage owners of farmland to continue productive farming businesses, rather than subdividing or using their land for non-farming purposes. It recognises cases where the rateable value of a rating unit that is operated as a commercial farm is significantly attributable to the potential use that the land may be put to for residential, commercial, industrial or other non-farming development.

Criteria

For the purposes of this policy, farmland is land that is separately rated and is used exclusively or principally for agricultural, horticultural, or other pastoral purposes, or for keeping bees or poultry or other livestock, and farming has a corresponding meaning.

We will postpone a portion of the rates if the rating unit meets the following criteria

it is farmland
it is in one of the rural differential rating groups
it is used solely or principally for the purposes of a farming business, and is GST registered
it is not less than 12ha.

Conditions

The ratepayer or the ratepayer's agent must apply to the council on the prescribed form.
If the application is approved, we will postpone 25 per cent of the value-based rates (that is all rates excluding the uniform annual general charge and the refuse collection targeted rate) on the rating unit for the relevant year or years.
Unless the postponed rates become payable in accordance with condition 4 of this policy, we will write off the postponed rates, including any postponement fees and interest, after five years.
The rates that are postponed under this 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 this policy.
Where the ratepayer's interest in the land becomes vested in another person, the rates postponement will continue to have effect for the land if the land continues to qualify for rates postponement under this policy.
The postponement will apply from the beginning of the rating period in which the rates postponement value is determined and will not be backdated to prior years.
Postponed rates will be registered as a statutory land charge on the title of the rating unit.
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 will not exceed the council's administrative and financial costs.
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

Download the application for Postponement of rates on commercial farmland (432kb) PDF

To view PDFs download Acrobat Reader from the Adobe website. Further help on how to view PDFs.

Send the completed application and supporting documentation to:

Auckland City Council
Private Bag 92516
Wellesley Street
Auckland 1141

Postponement of rates on Great Barrier Island commercial properties

This 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 relief where 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 in the conditions, where a rating unit comes within the Great Barrier Island non-residential differential rating group and is used principally 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

The ratepayer must apply to Auckland City Council on the prescribed form.
If the application is approved, we will postpone a portion of the rates on the rating unit (or part of the rating unit) for the relevant year or years. 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) gross annual rental as the rateable value.
Unless the postponed rates become payable in accordance with condition 4 of this policy, we write off the postponed rates, including the postponement fee, after five years.
The rates that are postponed under this 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 this policy.
Where the ratepayer's interest in the land becomes vested in another person, the rates postponement will continue to have effect for the land if it continues to qualify for rates postponement under this policy.
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.
Postponed rates will be registered as a statutory land charge on the title of the rating unit.
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 will not exceed the council's administrative and financial costs.
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

Download the application for Postponement of rates on Great Barrier Island commercial properties (431kb) PDF

To view PDFs download Acrobat Reader from the Adobe website. Further help on how to view PDFs.

Send the completed application and supporting documentation to:

Auckland City Council
Private Bag 92516
Wellesley Street
Auckland 1141

What will I owe?

The total amount you will owe at the end of the rates postponement period will be:

all the rates payments or part payments that have been postponed.
interest on the postponed payments
administration charges

When do the postponed rates have to be paid?

Postponed rates must be paid:

at the end of the agreed postponement period, or
at a specified event such as vacating the property to move into care or as a result of the property being sold, or
on the death of the ratepayer.

How is the debt repaid?

The debt must be paid before the property's title can be transferred to another owner:

if you sell and move you would pay the debt from the money received from the sale of the house
if the rates postponement ends due to death, the debt would be settled by the ratepayer's estate
once normal rates payments resume, the debt could be paid off gradually in instalments, by direct debit or automatic payment.

Partial postponement

Partial postponement is arranged when you agree with Auckland City to postpone payment of a portion of the rates and you continue to pay the balance.

You have the same payment options as all other ratepayers. The balance may be paid in one lump sum or in instalments by Rates Direct (direct debit), post, telephone banking, or in person.

Penalties will be added to the balance if they are not paid by the due dates.

To find out if you qualify call our Rates Helpline: 379-2025.

Rates remissions

Under the Local Government (Rating) Act 2002, Auckland City may write off part or all of the rates subject to certain criteria being met.

Assistance with rates for community groups
Remission of rates on car parks
Remission of rates for an approved refuse service
Remission of rates for Maori freehold land
Remission of rates on Rural 3 properties
Remission of rates for Queen Elizabeth II trust covenanted land
Remission of rates in miscellaneous circumstances

Assistance with rates for community groups

In the 2008/2009 financial year, funding to community groups will be contestable through the community group accommodation support fund.

The Community Group Accommodation Support Fund offers community groups the opportunity to apply for funding that will assist them with their accommodation needs.

Remission of rates for car parks

This policy provides relief from fixed uniform charges where they are applied to both a rating unit and any car park that is used with the rating unit. These are

the $162 uniform annual general charge and
the $55 CBD targeted rate for CBD residential properties (if applicable).

Under this policy

the uniform annual general charge can be remitted on non-residential car parks that are eligible for remission
for residential car parks that are eligible for remission under this policy, both the uniform annual general charge and the CBD targeted rate (for CBD residential properties) can be remitted.

Conditions and criteria

The uniform annual general charge and the CBD targeted rate (applied to CBD residential properties) may be remitted on a car park where:

both the car park(s) and the main property are owned by the same person or persons, and
they are jointly used as a single unit, and
no car parking is available on the main property.

The ratepayer or the ratepayer's agent must make the application. The council has the final discretion about whether to grant a rates remission.

Remission of rates for an approved refuse service

From 1 July 2008, we will continue to allow large residential blocks (such as apartment blocks and retirement villages) to arrange for their own approved alternative rubbish and/or recycling collection services rather than using the services provided the council.

However, rating units within these large residential blocks will be liable for the refuse collection targeted rate.

This remission policy provides rates relief in these circumstances by remitting the part of the refuse collection targeted rate which relates to the council's rubbish and/or recycling collection services. Such properties will still to have access to, and to contribute fairly towards, the cost of the council's other waste minimisation initiatives, but they will not have to contribute towards the cost of the rubbish and/or recycling collection services they have opted out of.

Conditions and criteria

$128 of the refuse collection targeted rate may be remitted for rating units in a large residential block where:

the block has 10 or more residential rating units
the block provides an approved alternative rubbish collection and disposal service for all the rating units within it, as at 1 July 2008
the rating unit is liable for the refuse collection targeted rate.

A further $71 of the refuse collection targeted rate may be remitted for rating units in a large residential block where:

the block has 10 or more residential rating units
the block provides an approved alternative recycling collection and disposal service for all the rating units within it, as at 1 July 2008
the rating unit is liable for the refuse collection targeted rate.

How to apply

Download the application for Recycling remission form (469kb) PDF

To view PDFs download Acrobat Reader from the Adobe website. Further help on how to view PDFs.

Remission of rates on Maori freehold land

Background
What's available?
Conditions and criteria
How to apply

Background

Maori freehold land is land that has had its beneficial ownership determined by the Maori Land Court by freehold order. The Local Government Act 2002 requires councils to adopt a policy on the remission and/or postponement of rates on Maori freehold land (section 102(4)(f)). In developing this policy, the council must consider the matters set out in schedule 11 of the act.

There are a number of legal and cultural issues that distinguish Maori freehold land from other types of land, including:

the land is generally in multiple ownership
there are legislative and cultural constraints on the alienability of Maori freehold land
there are often situations where the land is undeveloped and unoccupied for cultural, spiritual or practical reasons.

What's available?

This policy aims to support iwi to retain ownership of this land, and to use the land in a manner that aligns with their spiritual and cultural world view. It provides rates relief for Maori freehold land that is undeveloped, and land that is developed and used for non-commercial purposes for the benefit of iwi members.

This policy is in two parts.

Part 1 provides relief to owners of Maori freehold land that is in multiple ownership and that is undeveloped and unoccupied. It will help to:

enable a fair and equitable collection of rates by recognising situations where the particular features and ownership structures of Maori freehold land make payment impractical
support and assist iwi to retain ownership of the land, and support the traditional Maori relationship of kaitiakitanga (guardianship) in cases where no income is derived from the land
support any wish of the owners to develop the land for economic or other purposes by removing the rates burden while they plan for this development
recognise situations where land has been set aside for cultural or natural heritage reasons and no income is derived from the land.

Part 2 provides relief to owners of Maori freehold land that is developed and used for non-commercial purposes for the benefit of iwi members (for example for papakainga housing, community facilities, marae and associated infrastructure). It will help to:

recognise and support the relationship of Maori with their ancestral lands, and support the continued ownership and use of the land for traditional purposes, by mitigating the effects on rates of the land's location
support efforts to attract iwi members to the land and develop marae, papakainga housing and associated infrastructure
recognise situations where the cultural best use of the land does not align with its potential economic best use by providing some rates relief for non-commercial developments.

Conditions and criteria

This policy allows the council to remit the rates on Maori freehold land that is in multiple ownership. This policy is not available for land that is used for commercial purposes, including commercial farmland. However, farmland may be eligible for a postponement of rates under the farmland postponement policy.

The ratepayer or the ratepayer's agent must apply to the council on the prescribed form and specify whether they are applying for remission under part 1 or 2 of the policy. For the rates to be remitted, the council 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.

Part 1 | Part 2

Part 1 Remission for undeveloped or unused Maori freehold land

A property is eligible for a remission under part 1 of this policy if the land, or part of the land, is undeveloped and unused. This means that no person:

leases the land, or
does one or more of the following things on the land, for profit or other benefit:
- resides on the land
- de-pastures or maintains livestock on the land
- stores anything on the land
- uses the land in any other way.

This category includes waahi tapu sites and land that has been set aside and protected for cultural, historic or natural conservation purposes.

A qualifying rating unit will be eligible for a 100 per cent remission of the rates (excluding the refuse collection targeted rate) on the portion of the rating unit that is undeveloped or unused.

Part 2 - Remission for land developed and used for non-commercial purposes for the benefit of iwi members

A property is eligible for a remission under part 2 of this policy if the land, or part of the land, is developed and used for non-commercial purposes for the benefit of iwi members (including papakainga housing, community facilities, marae and associated infrastructure).

For eligible rating units, we will calculate::

the portion of the rating unit's rates that are attributable to its land value
the rating unit's land value per square metre of land area
a rates remission value. The remission value per square metre will be set so that 20 per cent of land within the same geographical area as the rating unit has a value less than this. For properties on the isthmus, the value will be calculated on the basis of all fully rateable rating units on the isthmus, and for properties on the Hauraki Gulf islands, on the basis of all fully rateable rating units on the Hauraki Gulf islands.

The rating unit will receive a remission of rates under this policy if its land value per square metre of land area is greater than the rates remission value.

The amount of rates that are remitted for any rating period will be based only on the portion of the rates that are attributable to the rating unit's land value. The remitted rates will be the difference between:

the land value portion of the rates calculated using the rateable value of the rating unit, and
the land value portion of the rates calculated using the rates remission value.

The value of the rates to be remitted will be calculated at the time of the initial application and will only be recalculated at the time of subsequent triennial property revaluations. A remission percentage, based on the amount of the initial remission, will be used to calculate the amount of the remission in the years between triennial revaluations, and will be reviewed at each revaluation. We may recalculate the value of the rates to be remitted between property revaluations if there are significant changes to the property.

There will be no right of objection to any of the values or of the rates to be remitted as calculated under part 2 of this policy.

How to apply

Download the application for Remission of rates on Maori freehold land (431kb) PDF

To view PDFs download Acrobat Reader from the Adobe website. Further help on how to view PDFs.

Send the completed application and supporting documentation to:

Auckland City Council
Private Bag 92516
Wellesley Street
Auckland 1141

Remission of rates on Rural 3 properties

This policy allows the council to remit the uniform annual general charge for rating units in the rural 3 differential category. This is to recognise that these rating units are on islands that are uninhabitable or cannot be developed due to their geography or size.

We will automatically remit the uniform annual general charge in full on all rating units in the rural 3 differential category

Remission of rates for Queen Elizabeth II trust covenanted land

This policy allows Auckland City Council to remit the rates on private land that is the subject of a registered covenant under section 22 of the Queen Elizabeth the Second National Trust Act 1977. This is to recognise the contribution that these landowners make to the preservation and enhancement of open space in Auckland.

Criteria

The council may remit rates where a rating unit is wholly or partly subject to a registered open space covenant under section 22 of the Queen Elizabeth the Second National Trust Act 1977.

Conditions

The ratepayer or the ratepayer's agent must apply to the council. After the initial application has been approved, we will continue to apply any remission until the rating unit ceases to qualify for a remission under this policy.

A qualifying rating unit will be eligible for a remission of 100 per cent of the rates (excluding the refuse collection targeted rate) on the part of the rating unit to which the covenant applies.

Remission of rates in miscellaneous circumstances

We may remit rates on a rating unit where it considers it just and equitable to do so because

there are special circumstances in relation to the rating unit or the incidence of the rates (or a particular rate) assessed for the rating unit, which mean that the unit's rates are disproportionate to those assessed for comparable rating units, or
the circumstances of the rating unit or the ratepayer are comparable to those where a remission may be granted under Auckland City's other rates remission policies, but are not actually covered by any of those policies.

Auckland City has the final discretion to decide whether to grant a rates remission under this policy.

Updated June 2008