Rates Remission 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 therefore contained in its Long Term Plan 2015-2025 (LTP) as one of its key policy statements.

Policy Objectives

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

  1. The vision and goals of the Community Outcomes, particularly those supporting community development, voluntary initiatives and the protection of the natural environment, and
  2. Equity and efficiency in the administration of the rating system.

Applications meeting the conditions and criteria laid out in the policy will be considered, each on its merits, and the outcome is a matter for Council's discretion.

Classes of Rates Remissions

The policy provides for the following classes of rate remissions:

  • Part 1: Community 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 disasters
  • Part 11: Subdivisions which are in Common Ownership but do not meet the criteria of a Contiguous Property
  • Part 12: On Bare Land
  • Part 13: Council Owned Utilities
  • Part 14: Contiguous rating units not in common ownership.

A copy of the full Policy is available for downloading below.

Rates Remission Policy(PDF, 111KB)