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 for bare land
Our policy is that where properties are occupied by the same ratepayer or group of ratepayers (as stated on the district valuation roll) we will not charge a uniform annual general charge ( UAGC ) or ward targeted rate on properties considered to be bare land, provided that the ratepayer pays at least one uniform annual general charge within the district. Bare land is defined as properties with no improvements other than fences and irrigation.
For the purposes of Sundry Rating Policy forestry blocks (without buildings or other constructions) are deemed to be bare land. To receive and retain this remission the property must be maintained and kept safe, and not present a hazard of any kind that may require our action or attention.
As an example: You can apply for this if you (or a group) own a property in the Waitaki district where you're already paying a UAGC or Ward targeted rate and purchase another property within the Waitaki area that is bare land and owned by you (or the same group of ratepayers). You (or the group) will not need to pay a UAGC or Ward targeted rate on that bare land property.
Download: Bareland remission application form(PDF, 40KB)
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 for Separately Used Inhabited Parts used exclusively by Family Members
The objective of this policy is to recognise the potential inequity of charging properties that are used exclusively by family members for residential purposes, on the same basis as other residential inhabited parts.
Council may remit, on application from the ratepayer, part or all of the SUIP based on a method established by Council, in situations where the property is being used exclusively by family members.
The ratepayer will be required to complete an Annual Declaration form (found on Council website www.waitaki.govt.nz or available from Waitaki District Council, 20 Thames Street, Oamaru) in order for a remission on the SUIP to be considered
Properties with mixed residential and other users in the Oamaru Business Areas
Council may remit, on application from the ratepayer, all or part of the Oamaru Business Area Rates where the majority of a property is used for residential purposes. The level of remission will be determined by a number of factors including, but not limited to, the floor area and value of the residential portion
Please refer to our Sundry Rating Policy for more information on how rates remissions work and the other types of remission available.
Postponement of rates payments
If you are suffering extreme financial hardship, you may qualify for a postponement of your rates payments. You will be considered for postponement only if you:
- own the rating unit
- use it as your primary residence (and have done so for not less than five years), and
- you are without a mortgage
There are specific criteria that Council uses to determine cases of extreme financial hardship. If you think you may qualify, and would like to understand how the postponement process works, please make an appointment to talk with one of rating officers who will talk you through the process.