Rates remissions and postponements

Rates postponement in cases of extreme financial hardship

• Ratepayers can apply for postponement of residential rates due to extreme financial hardship for all information click here.
• The ratepayer must provide the ARC with a signed statutory declaration confirming that certain criteria have been met.
• Download financial hardship postponement application form here.
• Call 09 366 2000, option 3.

Remission of penalties

• Ratepayers can apply for a remission of penalties where late payment of rates resulted from circumstances outside the ratepayer's control and where it is just and equitable to remit the penalty.
• Call 09 366 2000, option 3.

Sporting and other groups providing services to communties

• Remission of 50 per cent of rates on land owned and occupied by eligible non-profit sporting, recreational or community groups this is to encourage community services and recreational opportunities in the Auckland region, and to make membership of these groups more accessible to the general public.
• Where the application is eligible and relates to a community hall owned by what is known as a Resident and Ratepayer Association (however named) 100 per cent of rates may be remitted.
• Download application form for community, sporting and other organisation rates remissions here.

Postponement of Rates for Coastal Farmland

• Relief to ratepayers of coastal farmland where the rateable value of the land is partly attributable to its coastal location.
• The ratepayer must provide the ARC with a signed statutory declaration confirming that certain criteria have been met. If the application is approved, 25 per cent of the rates for the current rating year may be postponed, subject to conditions, until a date determined by the ARC.
• Download application form for coastal farmland rates remissions here.

Remission and Postponement of Rates for Maori Freehold Land

• The ARC recognises that certain Maori freehold land has particular conditions, features, ownership structures or other circumstances, which may make it appropriate to provide relief from rates.
• Rates may be remitted at the discretion of the ARC if applications meet certain criteria. The ARC has decided that it is unnecessary to provide for the postponement of rates on Maori freehold land because a remission policy is in place.
• Download the remission and postponement of rates application form for Maori Freehold Land here.
  

Remission of rates for rating units protected for natural or historic or cultural conservation purposes

Provide relief to ratepayers of rating units that are subject to:

• an open space covenant under the Queen Elizabeth the Second National Trust Act 1977,
• a heritage covenant under section 6 of the Historic Places Act 1993,
• a conservation covenant under section 77 of the Reserves Act 1977,
• a declaration of protected private land under section 76 of the Reserves Act 1977,
• a management agreement for conservation purposes under section 38 of the Reserves Act 1977,
• a covenant for conservation purposes under section 27 of the Conservation Act 1987,
• a management agreement for conservation purposes under section 29 of the Conservation Act 1987,
• A covenant with the local council which has the effect of preserving the land for natural or cultural conservation purposes.

Only land which has been voluntarily made subject to one of the above protections will be eligible for remissions. Land which has been required to be protected by central or local government, for example as a condition of resource consent, is not eligible.

A qualifying rating unit will be eligible for remission of the same proportion of rates as the area subject to the covenant, declaration or agreement bears to the area of the rating unit as a whole.

Download Rates Remissions for Protected Natural or Historic or Cultural Conservation Purposes application here.

For full details of each of the above policies download the complete Rates Remissions and Postponement policy above or please contact us.