Remission and Postponement of Rates
The Rates Remission and Postponement Policies provide details on current rates relief opportunities.
Rates remissions are reductions in rates for properties that meet certain criteria, which are designed to support community outcomes for the region, including economic, social, cultural and environmental objectives.
The Local Government (Rating) Act sets out many types of land that are non-rateable such as Crown land, conservation land, unused Māori freehold land, cemeteries and urupa, marae, places of worship, and land owned and used by certain organisations. The policies listed here provide for rates relief for properties that are rateable.
Council has two principal policies covering Rates Remissions and Postponements. One sets out the rates relief available to all types of land and the other deals with provisions for Māori Freehold Land and land with similar characteristics. Māori Freehold Land is eligible for rates remissions under both policies, subject to meeting the criteria in each.
The policy that applies to all land includes:
- Treatment of Contiguous properties treated as a single unit
- Environmental and Sustainable Home Loan Repayment Scheme remission
- Forestry and bush remission
- Rates penalty remission
- Remission of rates for Queen Elizabeth II National Trust Open Space Covenants
- Remission of rates for Priority Biodiversity Sites
- Remission of rates to incentivise establishment of native forests and wetlands on pasture land retired from production
- Remissions for community, sporting and not-for-profit organisations
- Financial hardship remission
- Miscellaneous circumstance remission
- Remission of rates on land that is used for Māori cultural purposes
- Transition remission
The policy relating to Māori Freehold Land provides:
- Definition of Māori Freehold Land for the purpose of the policy
- General remission of rates on Māori Freehold Land
- Remission and postponement of rates on Māori Freehold Land that is being developed for economic use
- Remission of rates on Māori Freehold Land that is being developed for papakāinga or other housing/accommodation
Application forms for all Bay of Plenty Regional Council remissions are available in the rates forms section of the website.