Remissions

Under the Local Government (Rating) Act 2002, we may grant a remission of part or all of a ratepayer's rates, subject to certain criteria being met.

Deadline for Application of Remissions

So we can correctly set your rates, a written application for any remission must be received by 31 May of the year prior to the year that the rates are set for. Examples of the types of remissions are:

Remissions of Rates on Bare Land

Where the properties are occupied by the same ratepayer (as stated on the District valuation roll), Council will not charge you the Uniform Annual General Charge (UAGC) or the Ward Targeted Charge on any property that is bare land, as long as you pay at least one UAGC and one Ward Targeted Charge within the district.

For this policy, bare land means a property with no improvements other than fences and irrigation. Forestry blocks without buildings or other structures are also treated as bare land.

To receive and keep this remission, you must:

  • maintain the property
  • keep it safe
  • make sure it does not become a hazard that needs Council action or attention.

 

Download: Bareland remission application form(PDF, 40KB)

Download: SUIP Remission Policy(PDF, 159KB)

Rating units with multiple single bedrooms separately inhabitable parts

Council may remit, on application from the ratepayer, part of the UAGC and Ward Charges on the rating units that have single bedroom inhabited parts. The level of remission will be set annually.

As an example: This remission would apply if you own several single bedroom rental units on one property.

Remission of rates on rating units with multiple dwellings with a common use

Council may, on application from the ratepayer, remit certain levies on properties that have more than one dwelling on a rating unit.

You may qualify if any additional dwelling or dwellings are:

  • used as part of the main home
  • unable or not fit to be lived in
  • used only by your direct family members.

Remission of rates on rating units with multiple single bedroom separately inhabitable parts

Council may, on application from the ratepayer, remit part of the Uniform Annual General Charge (UAGC) and Ward Charges on rating units that have separately inhabitable single bedroom parts.

The level of remission is set each year.

Remission of rates on properties with mixed residential and other uses in the Oamaru Business Areas

Council may, on application from the ratepayer, remit all or part of the Oamaru Business Area rates when most of the property is used for residential purposes.

When deciding the level of remission, Council will consider factors including, but not limited to:

  • the floor area of the residential part
  • the value of the residential part.

Remission on social, community, and affordable rental housing

This policy applies to:

  • community housing providers registered with the Community Housing Regulatory Authority
  • other suitable entities, such as registered charitable trusts, whose main purpose is to provide lower cost rental housing.

No rate remission will be granted to Kainga Ora - Homes and Communities.

Council may, at its discretion and on application from the ratepayer, remit up to 50% of all rates for the specified property.

Postponement for extreme financial hardship

Ratepayers may qualify for a postponement of rates if they:

  • are suffering extreme financial hardship
  • own the rating unit
  • use it as their main home
  • have used it as their main home for at least five years
  • do not have a mortgage on the property.

Maori Freehold Land

Maori freehold land is defined in the Local Government (Rating) Act 2002 as land whose beneficial ownership has been set by a freehold order issued by the Maori Land Court. Only land that is subject to such an order may qualify for a postponement of rates under this policy.

Under the Rating of Whenua Maori Amendment Act 2021, effective 01/07/2021, and will align with the preamble of the Te Ture Whenua Maori Act 1993.

Any Maori freehold land that is unoccupied and does not receive any income from use or occupation is treated as non-rateable.

Postponement of rates on Maori Freehold Land

Where Council considers utilisation would be uneconomic if full rates are required during the years of development or establishment of a crop, Council will consider postponement of rates where previously unoccupied land is subject to clearing, development or growing of crops.

No postponement will be granted on targeted rates for water supply, sewerage disposal or refuse collection.

Remission of rates penalties

On written application from a ratepayer, Council may, where it considers the reasons are justified, and on a one-off basis, remit penalty charges that have been added because payment was received after the due date.

Remission of rates on excess water charges

On formal application from the ratepayer, Council may remit part of an excessive water charge that typically arises from an undetected water leak, if evidence is provided that the leak has been repaired.

Further criteria are listed in the Annual Plan.

Council discretion

The extent of any remission or postponement is at the sole discretion of Council and may be cancelled or reduced at any time.

Information to be supplied

Council will review the level of remission each year and may require information from the ratepayer before granting a remission.

Deadline for application of remissions

So that Council can correctly set the rates, written applications for remissions must be received by 31 May in the year before the year the rates are set for.

Delegation to the Chief Executive

Unless this policy states otherwise, the Chief Executive, or other delegated officers, has authority to:

  • decide whether ratepayers meet the criteria for any remissions applied for
  • request any further information needed to make a decision
  • grant remissions in line with the adopted policies.
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