Rates Resolution 2019 - 2020

Adoption of Exceptions Annual Plan 2019-2020

 

Council Resolution 28 May 2019

  1. The business paper on Adoption of Exceptions Annual Plan 2019-20 be received.
  2. Council adopt the Exceptions Annual Plan 2019-20.
  3. The Chief Executive be delegated authority to make any final editorial amendments to the draft Exceptions Annual Plan 2019-20 document and any changes requested by the Council at this meeting.
  4. Pursuant to Sections 23 and 24 of the Local Government (Rating) Act 2002, Council set the rates, charges and instalment due dates for the 2019/20 financial year commencing 1 July 2019 and ending on 30 June 2020 as follows:

1. GENERAL RATE

A General Rate set under section 13 of the Local Government (Rating) Act 2002 (LGRA) made on every rating unit across the District, assessed as a rate per $100 of capital value. The General Rate is not set differentially. The General Rate will contribute to the funding of:

  • Governance: Leadership and Investments
  • Leased Reserves
  • Other Land and Buildings
  • District Libraries
  • Aquatic Centre
  • Arts, Culture and Heritage
  • Aerodrome
  • Public Amenities
  • Parks & Reserves
  • Elderly Persons Housing
  • Community Halls
  • Cemeteries
  • Community Support
  • District Development
  • Emergency Management
  • Compliance
  • Waste Minimisation
  • Resource Management

Requirement in 2019/20 (incl. GST)

General Rate

Rate per $100 capital value

Total Revenue Requirement ($000)

All rating units in the District

0.15229

5,284

 

2. UNIFORM ANNUAL GENERAL CHARGE

A Uniform Annual General Charge (UAGC) per separately used or inhabited part of a rating unit across the District, set under Section 15(1)(b) of the LGRA. The UAGC will contribute to the funding of:

  • Governance: Leadership and Investments
  • Parks and Reserves
  • District Libraries
  • Aquatic Centre
  • Arts, Culture and Heritage
  • Other Land and Buildings
  • Public Amenities
  • Leased Reserves
  • Elderly Persons Housing
  • Community Halls
  • Cemeteries
  • Aerodrome
  • Community Support
  • Emergency Management
  • Compliance
  • Resource Management
  • Waste Minimisation
  • Subsidised Roading

Requirement in 2019/20 (incl. GST)

Uniform Annual General Charge

Charge per SUIP

Total Revenue Requirement ($000)

All rating units in the district

$703

3,984

 

Definition of SUIP

A separately used or occupied part of a rating unit includes any part of a rating unit that is used or occupied by any person, other than the ratepayer, having a right to use or inhabit that part by virtue of a tenancy, lease, licence, or other agreement, or any part or parts of a rating unit that are used or occupied by the ratepayer for more than one single use. This definition includes separately used parts, whether or not actually occupied at any particular time, which are provided by the owner for rental (or other form of occupation) on an occasional or long term basis by someone other than the owner.

For the avoidance of doubt, a rating unit that has only one use (i.e. does not have separate parts or is vacant land) is treated as being one SUIP.

3. TARGETED RATES

Targeted Rates are set on categories of land defined by some factor, such as geographic location or provision of service. The titles of ‘Targeted Rate’ (TR) and ‘Targeted Fixed Rate’ (TFR) are used by this Council. Targeted Fixed Rates are based on a uniform amount set per separately used or inhabited part of a rating unit (SUIP) or set per rating unit.  Targeted Rates are assessed based on capital value or water consumption.

Targeted Rates Differentiated on Location

Council will use location (Schedule 2(6) LGRA) to define the land liable for the Targeted Services TFR, Piopio Retirement Village Contribution TFR, Rural Stormwater TFR, Te Kuiti Urban Stormwater TFR and targeted rate, and the Marokopa Community Centre TFR.

The following location definitions for the respective rating areas will apply:

Te Kuiti Urban Rating Area

All rating units situated within the Te Kuiti Urban Ward (Refer to  Revenue and Financing Policy for further details)

Te Kuiti Urban and Periphery Rating Area

All rating units situated within a 5km radius, all around, from the Information Centre (deemed to be the centre of town), in Te Kuiti. (Refer to  Revenue and Financing Policy for further details)

Rural Rating Area

All rating units situated within the Rural Ward (Refer to  Revenue and Financing Policy for further details)

Piopio Township

All rating units connected or with the ability to connect to the Piopio Sewerage System (Refer to Revenue and Financing Policy for further details)

Piopio Wider Benefit Rating Area

All rating units situated in the rural areas around Piopio Township (excluding Rating units/SUIP’s connected or with the ability to connect to the Piopio Sewerage System) that are deemed to indirectly benefit from the Piopio Sewerage reticulation network.

(Refer to  Revenue and Financing Policy for further details)

Marokopa Community Centre Rating Area

Any separately used or inhabited part of a rating unit within the defined Marokopa Community Centre area (as contained in the Revenue & Financing Policy)

 

3.1       Targeted Services TFR

A Targeted Services TFR set under section 16 of the Local Government (Rating) Act 2002 per separately used or inhabited part of a rating unit in the District, differentiated by rating areas, to part fund the Unsubsidised Roading Activity and part fund the Aquatic Centre Activity. The rating areas for the purpose of assessing the Targeted Services TFR will be the Te Kuiti Urban and Periphery Rating Area and Rating Units in the District not in the Te Kuiti Urban and Periphery Rating area.

Requirement in 2019/20 (incl. GST)

Targeted Services (TFR)

Charge per SUIP

Total Revenue

Requirement ($000)

Te Kuiti Urban and

Periphery Rating Area

$137

328

Rating Units in the District not in the Te Kuiti Urban and Periphery Rating Area

$32

106

3.2      Piopio Retirement Village Contribution TFR

Council set a TFR under section 16 of the Local Government (Rating) Act 2002 per rating unit situated within the Piopio Township and the Piopio Wider Benefit Rating Area to fund the support of the continued delivery of elderly housing accommodation services provided by the Piopio Retirement Trust Inc. through the remission of service charges.

Requirement in 2019/20 (incl. GST)

Piopio Retirement Village

Contribution (TFR)

Charge

Per Rating Unit

Total Revenue

Requirement ($000)

Piopio Wider Benefit Rating Area and Piopio Township

$24

18

 

3.3       Rural Stormwater TFR

Council set a TFR under section 16 of the Local Government (Rating) Act 2002 per separately used or inhabited part of a rating unit in the Rural Rating Area of the District to fund the Rural Stormwater Activity.

Requirement in 2019/20 (incl. GST)

Rural Stormwater (TFR)

Charge per SUIP

Total Revenue Requirement ($000)

Rural Rating Area

$15

54

 

3.4    Te Kuiti Urban Stormwater TFR and Targeted Rate.  

(i)         Council set a TFR under section 16 of the Local Government (Rating) Act 2002 per rating unit in the Te Kuiti Urban Rating Area to partly fund the Urban Stormwater Activity.

(ii)      Council set a Targeted Rate under section 16 of the Local Government (Rating) Act 2002 to partly fund the Urban Stormwater Activity, to be assessed as a rate per $100 of Capital value on every rating unit in the Te Kuiti Urban Rating Area excluding those in respect of which there is a current resource consent to discharge stormwater into the Mangaokewa Stream, and so are not using any part of the urban reticulated stormwater or drainage network.

Requirement in 2019/20 (incl. GST)

Urban Stormwater (TFR)

Charge per rating unit

Total Revenue Requirement ($000)

Te Kuiti Urban Rating Area

$163

295

 

Urban Stormwater Targeted Rate (TR)

Rate per $100 Capital Value

Total Revenue Requirement ($000)

Te Kuiti Urban Rating Area (excluding rating units not using network)

0.03768

174

 

3.5      Marokopa Community Centre TFR

Council set a TFR under section 16 of the Local Government (Rating) Act 2002 assessed per separately used or inhabited part of a rating unit within the defined Marokopa Community Centre Rating Area.

Requirement in 2019/20 (incl. GST)

Marokopa Community Centre (TFR)

Charge Per  SUIP

Total Revenue Requirement ($000)

Marokopa Community Centre Rating Area

$22

5

 

3.6       Water Rates

Council set a TFR under section 16 of the Local Government (Rating) Act 2002 for Water Supply differentiated on the basis of supply area.  The TFR is set per separately used or inhabited part of a rating unit within Te Kuiti and Rural Communities (Piopio, Benneydale and Mokau), with liability calculated based on whether the SUIP is connected, or merely serviceable (Serviceable means the rating unit is within 100m of water main and practicably serviceable in the opinion of Council).

Requirement in 2019/20 (incl. GST)

Water Supply (TFR)

Charge

Total Revenue Requirement ($000)

Per Connected SUIP

Per serviceable SUIP

Te Kuiti

$575

$288

1,214

Piopio

$1,103

$552

276

Benneydale

$1,103

$552

133

Mokau

 

$1,103

 

$552

  

244

 

 

3.7       Extraordinary Water Supply Rate

Council set a TR under section 19 of the Local Government (Rating) Act 2002 per cubic metre of water consumed over and above an annual consumption of 292m3 per SUIP, differentiated by supply area, for any rating unit situated in Te Kuiti, Piopio, Benneydale or Mokau that has been fitted with a water meter and/or is defined as having an extraordinary supply (in accordance with Council’s Water Service’s Bylaw). The rates are:

Requirement in 2019/20 (incl. GST)

Water Supply Rate (TR)

2019/20

Charge per cubic metre (including GST) above 292m3

Te Kuiti

$2.53

Piopio

$3.59

Benneydale

$4.83

Mokau

$6.03

Total Revenue Requirement ($000)

1,013

 

Metered Water Supply Due Dates

 

Reading Period

Due Date

Te Kuiti Meat Companies

Monthly

15th of the month following invoice

Te Kuiti, Piopio, Mokau and Benneydale

Jul – Dec 2019

Jan – Jun 2020

15th of the month following invoice

 

3.8       District Wide Benefit Rate for Water Supply

Council set a TFR under section 16 of the Local Government (Rating) Act 2002 on every rating unit within the District to part fund the water supply activities.

 

Requirement in 2019/20 (incl. GST)

District Wide Benefit Rate for Water Supply (TFR)

Charge per rating unit

Total Revenue Requirement ($000)

All Rating Units in the District

$44

208

 

3.9       Sewerage Rates

Council set a TFR under section 16 of the Local Government (Rating) Act 2002 to provide for the collection and disposal of sewage. The TFR is set per separately used or inhabited part of a rating unit within the District, with liability calculated based on whether the SUIP is connected to the sewerage network, or merely serviceable (Serviceable means the rating unit is within 30m of sewer reticulation and practicably serviceable in the opinion of Council).

Requirement in 2019/20 (incl. GST)

Sewerage

(TFR)

Charge

Total Revenue Requirement ($000)

Per connected SUIP

Per serviceable SUIP

Benneydale

$1,028

$514

115

Te Waitere

$1,028

$514

17

Te Kuiti

$1,028

$514

1,750

Piopio

$1,028

$514

222

 

3.10     Sewerage rates for non-residential properties in Te Kuiti

For all non-residential properties in Te Kuiti, Council set a TFR under section 16 of the Local Government (Rating) Act 2002 per SUIP set on a differential basis based on the following Categories

  • Category 1 - All Businesses
  • Category 2 - Education & Community Childcare, Places of Worship, Marae, Clubs and Societies and Emergency Services. This category consists of organisations that are generally deemed ‘not for profit’. For avoidance of doubt, Category 2 only covers properties with uses listed within this category and no others.
  • Category 3 - Government Department use, Rest Homes and Hospitals.

All non-residential SUIPs will be charged one base charge for up to four pans and per pan (Pan Charge) for every pan over and above this threshold on the following basis: 

Base Charge:

Requirement in 2019/20 (incl. GST) 

Non- Residential Targeted Rate (TFR)

Base Charge per SUIP (up to 4 pans)

Per serviceable SUIP

Total Revenue Requirement ($000)

Category 1

$514

$514

107

Category 2

$514

$514

23

Category 3

$1,028

$514

19

 

Pan Charge:

Requirement in 2019/20 (incl. GST) 

Non- Residential Targeted Rate (TFR)

Number of pans

Charge per pan (Pan Charge)

Total Revenue Requirement ($000)

Category 1

5th pan and over

$720

76

Category 2

5-10 Pans

$309

3

Over 10 Pans

$206

25

Category 3

5th pan and over

$720

44

 

3.11     Trade Waste Contribution - TFR

Council set a Trade Waste Contribution TFR under section 16 of the Local Government (Rating) Act 2002 per rating unit in the District in recognition of the contribution made to the social and economic well-being of the District by the large industrial users of the Te Kuiti Wastewater Network.

Requirement in 2019/20 (incl. GST)

Trade Waste Contribution (TFR)

Charge Per rating unit

Total Revenue Requirement ($000)

All Rating Units in the District

$40

190

 

3.12     District Wide Benefit Rate for Sewerage

 

Council set a TFR under section 16 of the Local Government (Rating) Act 2002 on every rating unit within the District to part fund the sewerage activities.

Requirement in 2019/20 (incl. GST)

District Wide Benefit Rate for Sewerage (TFR)

Charge Per Rating Unit

Total Revenue Requirement ($000)

All rating units in the District

$56

267

 

3.13     District Roading Rate

Council set a District Roading targeted rate under section 16 of the Local Government (Rating) Act 2002 as a rate per $100 of capital value on every rating unit across the District to part fund Subsidised Roading (part of Roads and Footpaths Activity). 

Requirement in 2019/20 (incl. GST)

District Roading Rate (TR)

Rate per $100 Capital Value

Total Revenue Requirement ($000)

All rating units in the District

0.16731

5,805

 

3.14     Solid Waste Collection Rate

Council set a TFR under section 16 of the Local Government (Rating) Act 2002 per separately used or inhabited part of a rating unit to which Council provides a kerbside collection and recycling service differentiated by service areas where Council operates kerbside collection and kerbside recycling services (Te Kuiti, Piopio, Mokau (including Awakino) communities and Waitomo Village and some surrounding parts).

Requirement in 2019/20 (incl. GST)

Solid Waste Collection (TFR)

Charge per SUIP

Total Revenue Requirement ($000)

Te Kuiti

$59

120

Waitomo

$66

43

Piopio

$131

31

Mokau

$137

42

 

3.15     Solid Waste Management Rate

Council set a TFR under section 16 of the Local Government (Rating) Act 2002 per separately used or inhabited part of a rating unit District wide to part fund the activity of Solid Waste Management. 

Requirement in 2019/20 (incl. GST)

Solid Waste Management (TFR)

Charge per SUIP

Total Revenue Requirement ($000)

All rating units in the District

$175

987

 

3.16     District Development Rate

Council set a District Development Targeted Rate under section 16 of the Local Government (Rating) Act 2002 as a rate per $100 of capital value differentiated between Commercial and Industrial Businesses, and Rural Businesses, to part fund Economic Development, Visitor Information Centre, District and Regional Promotion and Event Co-ordination activities.

Requirement in 2019/20 (incl. GST)

District Development Rate (TR)

Rate per $100 Capital Value

Total Revenue Requirement ($000)

Commercial and Industrial Businesses

0.05126

199

Rural Businesses

0.00894

199

 

4          RATES PAYMENTS

Rates will be payable in four equal instalments with the due dates for payments being:

1st Instalment                30 August 2019 (Friday)

2nd Instalment               29 November 2019 (Friday)

3rd Instalment               28 February 2020 (Friday)

4th instalment                29 May 2020 (Friday)

Note

The due date for payment of each instalment is the last working day in each of the months specified above.  Rates payments will be allocated to the oldest debt first.   

5.         RATES REMISSIONS AND POSTPONEMENTS

Council has developed a rates remissions policy as per LGA (section 102 (3)(a), 108 and 109) and LGRA (Section 85).  Remissions categories include Properties Used Jointly as a Single Unit, Community Organisations, Organisations Providing Care for the Elderly, Clubs and Societies, Council Properties, Maori Freehold Land, Penalties, Rates and/or penalties following a Rating Sale or Abandoned Land Sale, New Residential Subdivisions, Financial Hardship, Land Affected by Natural Calamity and New Businesses. The value of these remissions is $300,000 for the 2019/20 year.

Under the Policy on Remission of Rates, Council will not offer any permanent postponements of rates.

6.         PENALTIES

Pursuant to sections 57 and 58 of the Local Government (Rating) Act 2002, Council may apply penalties as follows:

(a)           A penalty charge of 10 percent (10%) on any part of an instalment that has been assessed for the financial year commencing 1 July 2019 and which remains unpaid after 5pm on the due date for payment of that instalment, to be added on the penalty dates below:

                        Instalment 1                  3 September 2019

                        Instalment 2                  3 December 2019

                        Instalment 3                  3 March 2020

                        Instalment 4                  3 June 2020

(b)           A further penalty charge of 10 percent (10%) on any part of any rates assessed before 1 July 2019 that remains unpaid on 1 July 2019, to be added on 5 July 2019. 

(c)            No penalties will be charged where a ratepayer is paying rates by direct debit or where there is an approved payment arrangement in place.

 

Whitaker/Smith          Carried