Revenue and Financing Policy
The Revenue and Financing Policy summarises the funding of activities undertaken by the Council with a view to achieving the fairest funding mix for the community as a whole.
The Revenue and Financing Policy outlines the guiding principles the Council has used to make its decision on the most appropriate rating base.
Discount for the Early Payment of Rates
Section 55 of the Local Government Act 2002 requires the Council to have a policy for “the early payment of rates in the current year” if it wishes to offer a discount for early payment.
Remission and Postponement of Rates on Maori Freehold Land Policy
Section 102(4)(f) of the Local Government Act 2002 requires the Council to have a policy for the remission and postponement of rates on Maori freehold land.
The Council's other rating policies apply to Maori freehold land to the same extent that they apply to all other land in the district.
Maori freehold land is defined in Te Ture Whenua Maori Act 1993, section 192(2)(b) - 'Land, the beneficial ownership of which has been determined by the Maori Land Court by freehold order, shall have the status of Maori freehold land.'
Rates Remission Policy
The Rates Remission Policy notes the circumstances when rates will be remitted (credited).
Rates Postponement Policy
The Rates Postponement Policy outlines the circumstances when rates will be postponed (deferred).
- Revenue and Financing Policy
- Discount for the Early Payment of Rates
- Rates Postponement in Cases of Financial Hardship
- Rates Postponement on Land Affected by Natural Calamity
- Rates Postponement on Land Subject to a District Plan Zone Change
- Remission of Rates Penalty Charges
- Remission on Dwellings in Commercial Zones
- Remission of Targeted Rates for Water and Sewer on Subdivided Sections
- Remission on Land Affected by Natural Calamity
- Remission on Properties Damaged by Earthquakes and Natural Disasters
- Remission on Unclaimed or Abandoned Land Parcels
- Remission of Rates in Miscellaneous Circumstances
- Remission of Fixed Charges on Rating Units Used Jointly as a Single Unit
- Remission of Postponed Rates
- Remission of Eastern Districts Sewer Rates
- Remission and Postponement of Rates on Maori Freehold Land