Rates remissions FAQs

From 1 July 2024, we will treat properties that are not Māori freehold Land as contiguous only if they meet all three criteria described in the Local Government (Rating) Act 2002 (LGRA) section 20:

• Owned by the same person or persons.
• Used jointly as a single unit.
• Adjacent to or separated only by a road, railway, drain, water race, river, or stream.

The remission means that the property owner pays one set of uniform charges and any targeted rates based on a fixed dollar charge per rating unit, that would normally be charged to those separate properties. This excludes River Scheme rates.

For Māori freehold land, different legislation determines whether properties may be treated as one rating unit. Local Government (Rating) Act 2002 section 20A, provides that:

• A person using two or more rating units of Māori freehold land can apply to Council to have two or more of the rating units to be treated as a single property.
• The property must be used jointly as a single unit by the same person.
• The rating units were derived from, or likely to have been derived from, the same original block of Māori Freehold Land. 

The remission may be different from the one applied by your local council and us previously. On this basis we have phased in this change over two rating years. In the first year, (2024/25) we applied a 50% remission to the uniform and targeted rates and in the second year, (2025/26) no remission will be applied.

For more information on how the contiguous land rates remission works, contact our rates team on 0800 267 728 or apply using the forms found on the website.

As part of our efforts to encourage the protection and enhance the environment, we have a rates remission to promote the creation of native forests and wetlands on pastural land retired from production.

We will reduce general rates (land value portion) on the part of the site that meets the criteria for the remissions.

For example:

• A farmer has decided to retire some of their pastureland and develop native wetlands. They contact Council to obtain guidance and support.
• Council’s land management staff provide technical advice and explain what would need to be done on that piece of land. This would include developing the wetland, protecting it, and providing ongoing management with a Council-approved management plan. It would need to be large enough to provide meaningful environmental benefit.
• Land management staff will inform the rates team once the protected area has been developed into native wetlands and the necessary arrangements are in place.
• The rates team will engage a valuer to assess the value of the reserved area, which will be used to determine the proportion of rates that can be remitted.

For more information contact your local land management officer to discuss your potential eligibility for this rates remission.

Priority Biodiversity Sites (PBS) are pieces of land identified for their proactive biodiversity management. This means they are ecologically important sites that may include the full range of native ecosystems (e.g., wetlands, forests, sand dunes, geothermal) and threatened species in the region.

They’re prioritised based on their environmental significance and the level of threat they face. Some PBS land is already non-rated through legislation, for example conservation areas, reserves, land with Queen Elizabeth II (QEII) Open Space Covenants and unused Māori freehold land.

The remission is based on the site meeting the remissions criteria.

• Be identified as a Priority Biodiversity Site by us
• Be actively managed to promote biodiversity.
• Have an approved management plan in place.
• Be legally protected to provide a level of protection proportionate to the rates relief offered.

If you’ve already been working with our land management team to protect and manage this area on your property, we can work with you to determine whether it meets the criteria. If the criteria are met, a valuation of the PBS area will be made to calculate the remission portion of the rates.

The amount of the remission will be limited to the General Rates (land value component) and will be decided on a case-by-case basis. Eligibility will be decided by both our rates and the land management teams considering:

• The land value for the covenanted land must be valued by an approved valuer.
• The ecological importance of the land.
• The impact that any rates remission would have on promoting biodiversity.
• The relativity of relief offered compared to relief available through other options, such as QEII Open Space Covenant.

For more information contact your local land management officer to discuss your potential eligibility for this rates remission.

We want to promote and support the provision of not-for-profit, volunteer community and sporting services in the community. Part of this is encouraging access to community, sports and recreation facilities, along with recognising the work of volunteers, and acknowledging the social and health benefits they provide the community.

Depending on the circumstances of the individual organisation, a sporting, charitable or community-based entity could have some or all of their assessed rates (100%) remitted if they meet the remission criteria.

Ratepayers will be required to re-apply for their rates remission every three years and advise us if their circumstances change before that time

For more information contact our rates team on 0800 884 880 to discuss your eligibility for this rates remission or apply using the forms found on the website.

Our rates remission policy aims to assist people in genuine need by reducing the total rates they must pay or, in some cases, remitting rates in full and setting up an arrangement to assist in paying rates in the future.

Rates remissions will be used for this policy instead of postponement to maintain affordability and prevent debt accumulation.

This means that if the ratepayer is eligible for this remission, they may have no regional council rates to pay. However, their local council may have a different policy, where rates can be postponed and paid later; this will depend on their location.

Ratepayers need to re-apply for this rates remission annually.

What are the criteria?

• Be a natural person (a human, rather than a company or organisation, which are also legal persons).
• Be eligible for the Government Rates Rebate Scheme.
• Not own any other rating unit (excludes interests in multiply owned Māori Land).
• Make an acceptable arrangement for payment of future rates.

The property must:

• Not be vacant.
• Be used solely as a domestic residence.
• Be the normal place of residence of the ratepayer.

Consideration will be given to people who:

• Provide details that they have sought other sources of finance e.g., a mortgage.
• Have sought budget advice and have been given recommendations that are relevant for us to consider.

Still not sure? Contact our rates team on 0800 884 880 to discuss your eligibility for a financial hardship rates remission or complete the form found on the website.

We have a separate rates remission policy that is only for Māori Freehold Land (MFL). This aims to encourage Māori landowners to retain their land, safeguard waahi tapu (sacred places), and enable the development of land to provide benefits to whānau and hapū. 

MFL is eligible for rates remissions under both the MFL and All Land policies, subject to meeting the criteria in each.

Full details of the rates remissions available for MFL can be found in the Whenua Māori FAQs.

Rates are calculated based on the Local Government (Rating) Act and relate to the property rather than the circumstances of the owners or occupiers of the property. Factors used are things like land value and the property area.

Sometimes applying these factors creates rates that Council considers unfair, based on people’s circumstances, or where paying the rates would result in extreme hardship.

Rates remissions allow the property rates to be reduced if they meet the requirements in our rates remissions policies.

A rates remission is a reduction in the amount of rates you owe, or waiving the collection of rates altogether. The Regional Council adopts the policies which set out the criteria around its remissions every year.

Your property may be eligible for a reduction in its rates (a remission) if it meets the criteria set out in these policies – which usually focus on helping the Regional Council achieve its outcomes. 

You can review the two Rates Remissions and Postponement policies here.

The eligibility criteria for each rates remission are different.

You’ll need to review our Remissions and Postponement of Rates Policy to find what you might be eligible for.

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.