Rating Information

Instalment Dates | Methods and Places of Payment | General Rates | Targeted Rates | Penalties on Unpaid Rates | Rates Rebates

Instalment Dates

Rates are payable in four equal instalments, due on the following dates:

Water rates for metered water consumption are payable by the next 20th of the month following the invoice date.

Methods and Places of Payment

Any amount of rates may be paid at any time, by way of cash, cheque, direct debit or automatic payment. Payment may be made through:

Mail         
Horowhenua District Council
Private Bag 4002
Levin 5540

Offices
126-148 Oxford Street, Levin
Main Street, Foxton
Shannon Library
Tokomaru Village Centre

Payment can also be made at your nearest Post Shop.

Payments will be offset against oldest rates balances first.

Rates are a tax on property and form the major component of funding available for local authorities to finance their activities.  Rates are assessed on properties within the provisions of the Local Government (Rating) Act 2002.

The Council strikes two sorts of rates: targeted rates, which fund specific activities, and general rates, which fund everything else.

The rates revenue required to finance the Council’s activities for 2008/09 (excluding GST) are:

General Rates

General rates are the largest single source of funding for expenditure.  They are used to fund both operating and capital expenditure for all activities other than solid waste, water and wastewater, including:

• Regulatory services (planning, health and safety licensing, building consents)
• Parks and recreation (reserves and beautification, sports fields, swimming pools, cemeteries)
• Roading (roads, streets and bridges, footpaths, stormwater drainage)
• Libraries
• Community support (emergency management, marketing, community development, Safer Community Councils, grants, economic development, service centres)
• Property (motor camps, halls, forestry, general)
• Representation and governance (council and committees, consultation and advocacy, elections)
• Corporate support and other activities

General rates are set to reflect the proportion to the relative benefits generated by Council’s expenditure. Those proportions are:

• Urban rating areas (Levin, Shannon and Foxton): 59%
• Township rating areas (Waikawa Beach, Manakau, Ohau, Hokio Beach, Waitarere Beach, Foxton Beach and Tokomaru: 9%
• Rural rating area (all other parts of the district): 32%

Differential rates based on land value are set for each of these three categories so as to maintain those relativities. The current land values are those determined in 2005. The valuation date is 2005, which values will form the basis of rating from 1st July 2008.

The Council also strikes a Uniform Annual General Charge (UAGC), to modify the impacts of the vast differences in the land values of properties within each rating area. The UAGC is taken into account in setting the differential rates so as to maintain the 59%, 9% and 32% shares.

In 2008/09 the UAGC has been set at $366.

Targeted Rates

Targeted rates are set to cover, in a transparent manner, the operating and capital expenditure of three major activities that have significant rating requirements and relatively high degrees of private benefit:

• solid waste management
• water supply
• wastewater disposal.

The solid waste rate is a fixed-sum rate assessed on the number of separately used or inhabited parts of each property in the district. In 2008/09 it is $86 in Urban and Township areas and $70 in Rural areas.

The water rates are fixed-sum rates assessed on the number of separately used or inhabited parts of each property in the five scheme areas (Levin, Shannon, Foxton, Foxton Beach and Tokomaru). In Foxton, there is also a rate on land value to meet loan-servicing costs.

Water rates based on metered consumption are also assessed on all properties in Foxton Beach, and on large users elsewhere.

The wastewater rates are fixed-sum rates assessed on the number of separately used or inhabited parts of each property in the six scheme areas (Levin, Waitarere Beach, Shannon, Foxton, Foxton Beach and Tokomaru). In Levin, Foxton and Tokomaru there are also rates on land value to meet loan-servicing costs.

Penalties on Unpaid Rates

The due dates listed above are the last dates on which payment can be made without the imposition of a penalty. A first penalty of 10% shall be added to the any part of an instalment that remains unpaid at due date.

A second penalty of 10% will be added to any and all rates and penalties remaining unpaid as at the following 1 July.

Further penalties of 10% will be added to any rates and penalties for previous years remaining unpaid as at the following 1 January and 1 July.

(Penalties are not charged on water rates invoiced by way of quarterly accounts for metered water consumption.) 

Rates Rebates

The Rates Rebate Scheme was established by the Government through the Rates Rebate Act 1973 and the criteria given affect to by the Rates Rebate Order 2006 and, most recently, the Rates Rebate (Specified Amounts) Order 2008. The scheme is administered by the Council on behalf of the Department of Internal Affairs.The scheme’s purpose is to provide a subsidy to low-income homeowners and ratepayers on the cost of their rates. The level of your rates, income and whether you have any dependents will all have a bearing on whether you qualify for a rebate or not.

2009/2010 Rates Rebate

To view the rules for Rates Rebates, work out if you qualify for a Rates Rebate and download an Application Form, please visit The Department of Internal Affair's Rates Rebates Scheme. 

Details of the process of applying for a rates rebate will be notified shortly.  When applying for a rates rebate, the process will be a lot quicker if you bring supporting information on your income, eg:

• Declaration of Income for the period 1 April 2008 - 31 March 2009 (from WINZ if applicable, or IRD)
• Statement of Interest received from banks, etc., for 1 April 2008 - 31 March 2009

along with the following rating information:

• Your 1st instalment of 2009/2010 HDC rates
• Your Horizons rate account for 2009/2010
• HDC's water consumption invoices for the period 1 July 2008 - 30 June 2009 (if applicable).

Rebates granted will show as a credit against the next instalment of HDC rates. You have until June 2010 to apply for the rebate.