Common types of rates remissions (Internal)

For the remission of rates under the Rating policy, the rates officer prepares documentation, and the delegation to approve/ decline sits with the General Manager of Business Support. If the request for a remission does not fit in the current policy, or it is a new scenario, this will go to Council for a decision. 

Remission is for fixed charges only (i.e not land or capital value-based charges) and excludes water, wastewater, and kerbside collection.

Some of the most common remissions are summarised below:

• Remission of uniform annual charges and fixed charge targeted rates for rating units in common ownership (usually know as "contiguous remission"): This must adhere to all 3 conditions in LGRA; owned by the same ratepayer, contiguous (shares boundary) and used as one rating unit (i.e farms that cover multiple titles) For rural properties such as farming, orchard operations, this is the most common use of type of remission. For urban properties, very limited scope and only used where the second section is needed for vehicle access, has other buildings, pools, gardens used by the other property, or may be unusable to build on. This remissions does not apply if there is a vacant section next door that is not use or wanting to be sold - as that is not used for the same purpose. 

• Heritage buildings: For maintenance and preservation of heritage buildings. Buildings must be listed in CODC District Plan (schedule of Heritage Buildings), or on Heritage NZ Register. There is no application process, the request needs to be in written. The remission is for 2-year period, but ratepayers can reapply. 

• Community, Sporting, Clubs: Information required to support application includes expenses, current provisions for covering expenses, financial accounts and evidence that assistance has been investigated.