Nelson City Council

Council has a number of rates remission policies. The policies are detailed below, but click on any link to go directly to that section:

 

Remissions of rates for community, sporting and other organisations

Objective

The remission of rates for community, sporting and other organisations is to facilitate the ongoing provision of non-commercial community services and non-commercial recreational opportunities.

The purpose of granting rates remission to an organisation is to:

* recognise the public good contribution made by such organisations; * assist the organisation's survival; * make membership of the organisation more accessible to the general public, particularly disadvantaged groups. These include children, youth, young families, aged people, and economically disadvantaged people.

Conditions and criteria

Council support applications for assistance by any organisation not conducted for private profit. The principal object of the organization should be to promote the development of the City and provide for at least one of the following; the public, recreation, health, enjoyment, instruction, sport or any form of culture or for the improving or developing of amenities, where the provisions of any one of these areas is to the benefit of the City.

Organisations making application should include the following information in support of their application:

* evidence that other areas of assistance have been investigated if available; * there is a need for assistance; * there has been a reasonable effort made to meet the need by self help; and * its most recent financial accounts.

Procedure

Any remission made will apply for a maximum of three years and all applications will expire on 30 June following the revaluation of the City. If continued assistance is required, a new application must be made.

Each application will be considered by Council on it's merits, and provision of a remission in any year does not to set a precedent for similar remissions in any future year.

Remission is granted only in respect of those parts of the rates which are based on Land Value. The remission is 50% of the rates payable.

Application is to be made by 16 June in any year, for rating relief commencing 1 July but will expire as detailed above. Council will consider the applications during February/March, so the amount of remissions available will be known by the applicant before the rating year commences.

Rate remissions will be made by passing a credit to the applicant's rates assessment.

No rate remission under this policy will be available to an organisation who is in receipt of a mandatory rate remission. 

Remission of penalties

Objective

The objective of the remission policy is to enable the Council to act fairly and reasonably in its consideration of rates which have not been received by the Council by the penalty date due to circumstances outside the ratepayer's control. Remission will be made when one of the following criteria applies:

Conditions and criteria

* Where there exists a history of regular punctual payment over the last 12 months and payment is made within a reasonable time of the ratepayer being made aware of the non-payment. * Where the rates instalment was issued in the name of a previous property owner. * * On compassionate grounds, ie. Where a ratepayer has been ill or in hospital or suffered a family bereavement or tragedy of some type and has been unable to attend to payment. * * Where it can be proved that the rate account not received a genuine cause exists. * * Automatic remission of the penalties incurred on instalment one will be made where the ratepayer pays the total amount due for the year on or before the penalty date of the second instalment. * * Where full payment of arrears of rates is made in accordance with an agreed repayment program. * * Where an error has been made on the part of the Council staff or arising through error in the general processing which has subsequently resulted in a penalty charge being imposed. *

In implementing this policy the circumstances of each case be taken into consideration on their individual merits and will be conditional upon the full amount of such rates due having being paid.

Decisions on remission of penalties is delegated to officers as set out in the Council's delegations register. 

Remission of rates for residential properties in commercial / industrial areas

Objective

To ensure that owners of rating units situated in non residential areas are not unduly penalised by the zoning decisions of this Council.

Conditions and criteria

To qualify for remission under this part of the policy the rating unit must be situated within an area of land that has been zoned for commercial or industrial use. * Be listed as a "residential" property for differential rating purposes. 

Remission of rates on land protected for natural, historic or cultural conservation purposes

Objective

Rates remission is provided to preserve and promote natural resources and heritage by encouraging the protection of land held for natural, historic or cultural purposes.

Conditions and criteria

Ratepayers who own rating units which have some feature of cultural, natural or historic heritage which is voluntarily protected may qualify for remission of rates under this policy.

Land that is non-rateable under section 8 of the Local Government (Rating) Act and is liable only for rates for water supply or sewage disposal will not qualify for remission under this part of the policy.

Applications must be made in writing and be supported by documentary evidence of the protected status of the rating unit, for example, a copy of the covenant or other legal mechanism.

In considering any application for remission of rates under this part of the policy, the Council will consider the following criteria:

* the extent to which the preservation of natural heritage will be promoted by granting remission on rates on the rating unit; * the degree to which features of natural heritage are present on the land; * the degree to which features of natural heritage inhibit the economic utilisation of the land; * the extent to which the preservation of natural heritage will be promoted by granting remission of rates on the rating unit; * the degree to which features of natural heritage will be promoted by granting remission of rates on the rating unit; * the degree to which features of natural heritage are present on the land * the degree to which features of natural heritage inhibits the economic utilisation of the land; and * the use of the property. In granting remissions under this policy, the Council may specify certain conditions before remission will be granted. Applicants will be required to agree in writing to these conditions and to pay any remitted rates if the conditions are violated. 

Remission of excess water charges

Objective

To provide a measure of relief, by way of remission to enable Council to act fairly and reasonably in its consideration of water charges applied due to a fault (leak) in the internal reticulation of their property or accounting errors.

Conditions

Where it is determined that the recorded consumption does not accurately represent the actual consumption on a property, then the account shall be adjusted using the best information available to the Council whose decision shall be final. Such errors include, but are not limited to, misreading of the meter, errors in data processing; meters assigned to the wrong account, and unauthorised supplies.

No adjustment shall be backdated more than 12 months from the date the error was detected. 

Remission of rates for cemeteries

The provisions of the Local Government (Rating) Act 2002 states that a cemetery is non-rateable if it does not exceed 2 hectares.

Objective

To provide a measure of relief, by way of remission to enable Council to provide a cemetery greater than 2 hectares.

Conditions and criteria

* Cemetery is Council owned; and * Is solely used as a cemetery. 

Remission of rates for underground utilities

Objective

To provide a measure of relief, by way of remission to enable Council to act fairly and reasonably in rating utility companies that put their utilities under the ground.

Conditions and criteria

Where utilities are put underground to the benefit of the Council and ratepayers, the Council will remit the portion of extra rates arising from the additional value of the reticulation; compared to the valuation which would have applied to overhead services.

This policy is subject to:

* Under grounding carried out as from 1 July 2002 and recorded in a programme of works agreed to by both Nelson City Council and Network Tasman Limited. * The agreed programme of works allows for under grounding Network Tasman Limited lines in conjunction with upgrading of streets to be undertaken in any year. 

Remission of rates on low valued properties

The introduction of the Local Government (Rating) Act 2002 requires each separate title to have a separate valuation / rating assessment. This has resulted in many low land valued assessments being created.

Conditions and criteria

* Assessments with common ownership, used jointly as a single unit and which only one uniform annual general charge is payable; and * Assessments with a land value of $3,500 or less. 

Remission of rates on Māori freehold land

A decision on providing general rating relief on Māori freehold land will be decided by Council should any applications be received. 

Rates postponement

Objective

To enable the Council to provide older ratepayers with more options and flexibility. This policy allows ratepayers to decide how best to manage their finances and also gives older ratepayers the opportunity to stay in their houses for longer. 

Remission of rates on golf practise green

Objective

To provide a measure of relief, by way of remission of rates to enable the Council to act fairly and reasonably in its consideration of rates charged on golf practice greens.

Conditions and criteria

* Leased land; and * Used as a golf "practice green".  

Remission of rates for heritage maintenance

Objective

The remission of rates for heritage building owners is to facilitate the maintenance and protection of the heritage values associated with those buildings.

The purpose of granting rates remission to heritage building owners is to:

• recognise the public benefit of privately owned heritage buildings
• encourage building owners to maintain the heritage value of their buildings

Conditions and criteria

Council supports applications for rates remission by owners of heritage buildings listed as either Group A or Group B in Appendix 1 of the Nelson Resource Management Plan.

Building owners making an application should include the following information in support of their application:

• Address and category of heritage building
• Details and evidence of maintenance undertaken/proposed to be undertaken on the building (e.g. plans, photos, invoices for work done)
• A signed agreement committing building owners to maintain their buildings so that heritage values are protected and, where possible, restored.

Procedure

Rates remissions for heritage maintenance operate in three year ‘cycles’. The current cycle began in July 2009.  A successful application for a remission made in 2009 will remain valid through until the end of 2012, after which a further application will be required for the following three year cycle (beginning in July 2012).  An application made in 2010 will remain valid for the two remaining years of the cycle, and an application made in 2011 will be valid for that year only.

The remission is available for owners of heritage buildings with a commitment to maintain their buildings in return. Owners of buildings listed as Group A in the Nelson Resource Management Plan will be eligible for up to a 50% remission and owners of buildings listed as Group B will be eligible for up to a 25% remission of their general rates based on land value. The remission does not include storm water, uniform annual general charges or waste water charges.

Each application will be considered on its merits and provision of a remission in any three year cycle does not set a precedent for similar remissions in future cycles.

Rate remission will be made by passing a credit to the applicant’s rates assessment.  

Applications for the 2010 are now open from 15 February until 9 April 2010.

Click here to download the information sheet and application form (PDF@ 150KB).

Please email the Planning Assistant for further information or phone 03 546 0388.

(726256)

. 

Remission of the Clean Heat Warm Homes targeted rate for ratepayers who receive the Government rates rebate

Objective

To provide a measure of relief to assist those on low incomes who are required to convert to a clean heat source.

Conditions and criteria

Ratepayers who take up the Clean Heat Warm Homes loan and who qualify for the Government’s rates rebate scheme may qualify for a remission on the repayment of the targeted clean heat warm homes rate.

Eligibility for the rate rebate scheme is assessed annually.  

Remission of rates for households with dependent relatives housed in an additional unit

Objective

To provide some financial relief for households where a dependant adult relative is housed in an additional unit, so they are not unfairly burdened by the payment of rates on the second unit.

Conditions and criteria

The ratepayer must apply to the Council for remission of rates on the second unit

The applicant must confirm that the relative is dependant on the ratepayer

If the unit is no longer occupied by the dependant relative, the householder must inform the Council within three months. Any change would apply from 1 July for the next rating year.

The rates remission may continue for up to three years, at which time the ratepayer must re-apply for the remission of rates on the second unit.

Providing these conditions and criteria are met by the applicant, the uniform charges for stormwater and wastewater and the uniform annual general charge will not be charged against the second unit.

Contacts for rates enquiries

You can contact Council's Rates Office on +64 3 546 0207, Fax +64 3 546 0392 or e-mail rates@ncc.govt.nz.

You can also contact the Council offices which operate a 24 hour, seven days a week phone service on 546 0200. 

 

Nelson City Council
PO Box 645
110 Trafalgar Street
Nelson
Phone 546 0200 (all hours)
Fax: 546 0239
enquiry@ncc.govt.nz