Remission of Rates Penalties

1.0 Objective of the Policy

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 due date.

2.0 Conditions and Criteria

2.1 In this part of this policy, the term “Individuals” means ratepayers who are natural persons. Penalties will be remitted where an applicant meets any of the following criteria:

1. Individuals on benefits or other low-incomes or who have been made redundant/unemployed, without substantial other means and who have exhausted all other avenues of relief 
2. Individuals suffering significant family disruption, e.g. serious illness or accident of self or a close family member, death of a close family member, marriage or separation/divorce
3. Individuals in cases of extenuating circumstances, e.g. loss of records by fire or theft
4. Individuals who are no longer able to manage their own affairs because of age and/or health and another person has assumed responsibility for the payment of accounts, etc. (Limited to one application per ratepayer)
5. Individuals who contact Council prior to a penalty date to advise that they will not have funds available to pay the instalment charge until after the due date, and payment is effected within fourteen (14) days of the due date. (Limited to one penalty within any two year period for any particular ratepayer)
6. Ratepayers who have paid within 7 days after the due date, and who have not previously incurred a penalty for late payment. (Limited to one application within any two year period for any particular ratepayer)

2.2 Ratepayers where:

1. There is a proven problem with the delivery of instalment notices to a particular area, i.e. letter of confirmation from New Zealand Post.
2. There is a delay with overseas postage. (Limited to one penalty for any particular ratepayer)
3. Penalties may be remitted in other situations where, in the opinion of the Council, it would be just and equitable to do so.
4. Applications for remission of penalties must be in writing.
5. Rates (excluding the penalty) should be paid in full before remission is considered, except where provision is made for the remission of penalties prior to full repayment where regular payment plans, extending beyond 12 months, are in place and performing satisfactorily.

3.0 Delegation

The delegated authority for this policy is set out in the Delegations Register.

For more information and how to apply for a remission, please contact the Rates Officer on 07 306 0500.