There are several reasons why ratepayers and organisations are granted rate remissions, they include:
- Cultural purposes
- Sporting organisations
- Religious organisations
The ratepayer needs to apply for rates remission in writing stating why they should receive a remission on their rates (General Rate and UAGC). Service charges still apply. Requests for remission should be referred to the Rates Administrator. If the request for remission is approved, this will take effect from the next rating year.
Waikato District Council has the following remission policies:
For more information on these policies please refer to the LTCCP, Volume Two, Page 71 onwards.
Maori Freehold Land – Remission and Postponement Policy
A remission of all or part of rates including penalties may be granted in respect of multiple-owned Maori freehold land which is unoccupied or unproductive.
Land Which Cannot Be Developed Policy
A 100 per cent remission of all rates may be applied to land, which is landlocked or cannot otherwise be developed, in the opinion of Council, because of certain features, such as inaccessibility or contours of the land.
Care Of The Elderly And Disadvantaged Persons
A 100 per cent remission of the General Rate and Uniform Annual General Charge may be applied to land owned or used by charitable institutions and groups which provide care of the aged and disadvantaged.
Rating Of Community, Sporting And Other Organisations
A 100 per cent remission of the General Rate and Uniform Annual General Charge may be applied to land which is owned or used by community, sporting and other organisations who use a rating unit for the purposes of providing community facilities accessible to the general public. Such organisations include all sports clubs (except horse and greyhound racing clubs), arts clubs, scouts and youth clubs. St John/Red Cross, community and church halls, whether they are charitable organisations or not, and the Hamilton Zoo.
Land Protected for Historic or Cultural Conservation Purposes Policy
A 100 per cent remission of all rates may be applied to land used to preserve historic or cultural features.
Land Protected for Natural Conservation Purposes Policy
A 100 per cent remission of all rates may be applied to land used to preserve its natural features.
Subdivision Development Policy
A remission of the Uniform Annual General Charge and Targeted Rates may be remitted for the second and subsequent lots of a new subdivision as long as the lots remain unsold and unoccupied.
Rates Postponement Policy
Council does not consider that Rates postponement is an effective method of rate relief. It is seldom used and there has been little interest from the community. For this reason Council considers that rates postponement should only apply in cases of subdivision development and this policy applies to all classes of land (including Maori freehold land).
A postponement of part of the rates may be granted in respect of a subdivision development on the grounds of financial hardship.
If you would like to know more about your rates please contact the rates team on 07 824 8633.