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Rates remission and postponement

image of coinsOn this page: Remissions, postponement of rates, more information

In some circumstances you may be eligible to apply for whole or part remission or postponement of your rates. You will need to submit a written request for remission, including any required information you need to provide to support your application.

Remission requirements

General remission policyland protected for conservation purposes, Lake Taupo lakebed, sporting and recreation organisations, community organisations,Waihou/Piako scheme catchment rate, Māori freehold land, significant natural areas (SNAs), low capital value rating units, penalties

General remission policy

In granting a remission, Waikato Regional Council will consider:

  • the individual circumstances of the property at the time the rate was struck
  • the fairness and equity of the remission request, and
  • whether approval of the remission will set a precedent that unfairly disadvantages other ratepayers.

Land protected for conservation purposes

Landowners are encouraged to maintain, enhance and protect heritage features on their properties.

Remission may be given for the proportion of rates on a property where part or all of a property:

  •  has a QEII covenant, under section 22 of the Queen Elizabeth the Second National Trust Act 1977, registered on the owner’s certificate(s) of title; or
  • has a Nga Whenua Rahui kawenata; or
  •  was designated under the Proposed Lake Taupō Lakeshore Reserves schemes and Taupō District Council has provided remission on the territorial authority rates.

Lake Taupō lakebed

Remission may be given where the title for the land is in private ownership, and the owners recognise the significance of public access and operate the land as if it were a public reserve.

Sporting and recreation organisations

Remission for sporting and recreation clubs and organisations may be considered where:

  • the land, but for the existence of a club licence under the sale of Liquor Act 1989, would otherwise be assessed as 50 per cent non-rateable under Schedule 1 Part 2 of the Local Government (Rating) Act 2002
  •  the land is used exclusively or principally for sporting and/or recreational purposes.

Remission does not apply to organisations operated for private profit. This remission policy excludes any land treated as 50 per cent non-rateable under Schedule 1 Part 2 of the Local Government (Rating) Act 2002

Required information for applicants

Applications for remission must include your organisation's:

  • constitution
  • statement of objectives
  • full financial accounts
  • information on activities and programmes
  • details of membership or clients.

Community organisations

Remission may be considered where it will help facilitate the ongoing provision of community services that meet the needs of the Waikato region's residents.

Required information for applicants

Applications for remission must include your organisation's:

  • constitution
  • statement of objectives
  • full financial accounts
  • information on activities and programmes
  • details of membership or clients.

Waihou/Piako scheme catchment rate

Remission may be considered for a rating unit where the area of the land is:

  • 10 hectares or more
  • reverted to native bush or swamp cover, and/or planted in exotic forest.
  • These areas must be stock excluded.

The remission will be applied to the land value portion of the catchment.

Required information for applicants

Applications for remission must include:

  • an aerial photograph or map of the area the remission is requested for.

Māori freehold land

Remission may be considered for Māori freehold land, as determined by the Māori Land Court, that is owned by more than two persons. To qualify, the property must comply with the following criteria:

  • No income or economic benefit is derived from the use or occupation of the land, and 
  • the land is inaccessible or unoccupied, or the unoccupied portion of a block where only a portion is occupied.

Significant natural areas (SNAs)

Remission may be considered where a rating unit has an area of land that has been  identified as a SNA of regional or higher significance. To qualify there must be a management plan for the SNA that has been agreed between Waikato Regional Council and the landowner/s.

Required information for applicants

Applications for remission must include:

  • an aerial photograph or map of the area the remission is requested for.

Low capital value rating units

Rating units with a registered capital value of $1000 or less at 30 June of the current rating year are also eligible for remission.

Penalties

A remission of a penalty charged in the current year will be considered where payment is made and the ratepayer has made no late payment in the preceding rating year. Please contact the Rates team for information.

Postponement of rates

Ratepayers can apply to Waikato Regional Council to postpone their rates payment. To be eligible for a rates postponement you must:

  • meet the full postponement cost
  • satisfy us that you can ultimately pay the rates
  • insure the property for its full value, and provide evidence of this annually.
  • The period of time for which you can postpone rates is dependent on your age at the time of application.

More information

Find out more about:

Check out frequently asked questions about rates, or contact us if you would like more details.

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