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Home >> Council >> Rates >> Remission and postponement policies

Remission and postponement policies

On this page: Remission of rates on land protected for conservation purposes, Remission of rates for Lake Taupo lakebed, Remission of rates for sporting and recreation organisations, Remission of rates for community organisations,Remission of the Waihou/Piako scheme catchment rate, Remission of rates on Maori freehold landRemission of rates for Significant Natural Areas (SNAs), Remission of rates for low capital value rating units, Remission of penalties, Postponement of rates, General remission policy, More information

For more details on any of the policies below, and to see all ‘rating policies’ in our long term and annual plans or contact our rates team on Waikato Regional Council's freephone 0800 800401 or email us on rates@waikatoregion.govt.nz

 

Check out our privacy statement to find out more about the use of ratepayer-supplied information.

Remission of rates on 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 Whenue Rahui kawenata; or
  •  was designated under the Proposed Lake Taupo Lakeshore Reserves schemes and Taupo District Council has provided remission on the territorial authority rates.

Remission of rates for Lake Taupo lakebed

The remission of rates for the bed of Lake Taupo allows the council to recognise 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.

Remission of rates for sporting and recreation organisations

The council may remit any rates where the application meets the following criteria:

  1. rates set and assessed on land which, but for the existence of a club licence under the sale of Liquor Act 1989, would be assessed as 50 per cent non-rateable under Schedule 1 Part 2 of the Local Government (Rating) Act 2002
  2.  this policy excludes any land treated as 50 per cent nonrateable under Schedule 1 Part 2 of the Local Government (Rating) Act 2002
  3.  the policy will apply to land used exclusively or principally for sporting and/or recreational purposes. This policy will not apply to organisations operated for private pecuniary profit.

Remission of rates for community organisations

The remission is available to facilitate the ongoing provision of community services that meet the needs of the residents of the region.

Remission of the Waihou/Piako scheme catchment rate

Remission will be considered for a rating unit where areas of land are still in an undeveloped state and/or reverted to native bush or swamp cover and/or planted in exotic forest. The remission will be applied to the land value portion of the targeted catchment rate where the area is 10 hectares or more and stock excluded. Applications must be supported by an aerial photograph or map of the area the remission is requested for.

Remission of rates on Maori freehold land

The council will consider remission of rates, in whole or in part, for Maori freehold land as determined by the Maori Land Court, owned by more than two persons. To qualify for remission the property must comply with the following criteria:

No income or economic benefit is derived from the use or occupation of that land, and 

  1.  the land is inaccessible, or
  2.  the land is the unoccupied, or
  3.  the land is the unoccupied portion of a block where only a portion is occupied.

 

Remission of rates for Significant Natural Areas (SNAs)

A rating unit which has and area of land which has been  identified as a Significant Natural Area of regional significance or higher, and a management plan for the SNA has been agreed between Waikato Regional Council and the landowner/s, the ratepayer may qualify for remission of rates subject to conditions as described in the Rate Remission and Postponement Policy document.

Remission of rates for low capital value rating units


A rating unit with a registered capital value of $1000 or less at 30 June of the current rating year will be eligible for remission.

Remission of 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 on 0800 800 401 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 the council 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 dependant on your age at the time of application.

General remission policy

In granting a remission under this policy, 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.

More information

Find out more about:

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

Contact us if you would like more details, or call our rates team on Waikato Regional Council's Freephone 0800 800 401 or email us on rates@waikatoregion.govt.nz. You can also write to us at:

Waikato Regional Council
Private Bag 3038
Waikato Mail Centre
Hamilton 3240