Rates Remission and Postponement Policy

The Local Government Act 2002 requires that a Long Term Plan includes certain key policy statements. These policies are the framework for Council's planning, decision-making and accountability processes.

Horowhenua District Council's Rates Remission & Policy is contained in its Long Term Plan 2024-2044 as one of its key policy statements.

Objectives of the policy

The general objectives sought to be achieved by the policy are:

  • the vision and goals of the Community Outcomes, particularly those supporting community development and voluntary initiatives; and
  • equity and efficiency in the administration of the rating system.

Section 1 - Rates Remissions

The objective of this section of the policy is to facilitate the ongoing provision of non-governmental, not-for-profit community support services to the residents of the Horowhenua District.

Section 2 - Rates Postponement

The objective of this section of the policy is to assist owner-occupiers who have limited capacity to pay their rates from their income and are older, or experiencing extreme financial hardship to continue living in their home.

Horowhenua District Council Rates Remission and Postponement Policy(PDF, 1MB)

How decisions will be made

Applications will be considered and determined for all remissions (except for the Special Circumstances Remission) and rates postponement by:

  1. Senior Rates Officer, Financial Services Manager, Financial Controller, or Group Manager Organisation Performance (or equivalent positions) – remissions up to a value of $2,500.
  2. Chief Executive – remissions up to a value of $10,000.
  3. Council – remissions above $10,000.

Classes of rate remissions

The policy provides for the following classes of rate remissions:

Section 1 – Rates Remissions

  • Part 1 Community support groups
  • Part 2 Voluntarily protected land
  • Part 3 Penalties on rates
  • Part 4 Excessive water charges
  • Part 5 Remnant land
  • Part 6 Rating units in industrial and commercial areas used for residential purposes
  • Part 7 Land Used for Primary Industry and Rural Residential purposes in areas that have been rezoned as Residential and Business Zones
  • Part 8 Small rate balances
  • Part 9 Targeted rates on non-rateable land
  • Part 10 Properties affected by natural hazard disasters or emergency events
  • Part 11 Subdivisions which are in Common Ownership but do not meet the criteria of a Contiguous Property
  • Part 12 Bare land
  • Part 13 Council Owned Utilities
  • Part 14 Contiguous rating units not in common ownership
  • Part 15 Property under development or earthquake strengthening
  • Part 16 Rating units containing two or more Separately Used or Inhabited Parts (SUIP)
  • Part 17 Special Circumstances Remission

Section 2 – Rates Postponement

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