Rating Resolution 2024-2025

Adoption of the Long Term Plan 2024-2034
Council Resolution 25 June 2024

1    The business paper on Long Term Plan 2024-2034 and Setting of Rates for the Financial Year 2024/2025 be received.

2    Council adopt the Financial Strategy and Infrastructure Strategies components of the final draft Long Term Plan 2024-2034.

3    Council adopt the final draft Long Term Plan 2024-2034.

4    The Chief Executive be delegated authority to make any final editorial amendments to the final draft Long Term Plan 2024-2034 and any changes requested by the Council at this meeting. 

5    Pursuant to Sections 23 and 24 of the Local Government (Rating) Act 2002, Council set the rates, charges and instalment due dates for the 2024/25 financial year commencing 1 July 2024 and ending on 30 June 2025 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:

Leadership
Other Land and Buildings
District Libraries
Aquatic Centre
Les Munro Centre
Aerodrome
Public Facilities
Parks and Reserves
Elderly Persons Housing
Community Halls
Cemeteries
Community Development
Economic Development
District Promotion
Emergency Management
Regulatory Services
Waste Minimisation
Resource Management
Gallagher Recreation Centre

Requirement in 2024/25 (incl. GST)

General Rate

Rate per $100 capital value

Total Revenue

Requirement ($000)

All rating units in the District

0.23825

 

10,628

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:

Leadership 
Parks and Reserves
District Libraries
Aquatic Centre
Les Munro Centre
Other Land and Buildings
Public Facilities
Elderly Persons Housing
Community Halls
Cemeteries
Aerodrome
Community Development
District Development
District Promotion
Emergency Management
Regulatory Services
Resource Management
Waste Minimisation
Gallagher Recreation Centre

Requirement in 2024/25 (incl. GST)

Uniform Annual

General Charge

Charge per SUIP

Total Revenue

Requirement ($000)

All rating units in the district

$350

 

1,986

 

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, provision of service, area or the use to which the land is put. 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 Piopio Retirement Village Contribution TFR, Rural Stormwater TFR, and Te Kuiti Urban Stormwater TFR and targeted rate.

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

Te Kuiti Urban Rating Area

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

Rural Rating Area

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

Piopio Township

All rating units connected or with the ability to connect to the Piopio Wastewater 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/SUIPs connected or with the ability to connect to the Piopio Wastewater System) that are deemed to indirectly benefit from the Piopio Wastewater reticulation network.

(Refer to Revenue and Financing Policy for further details)

 

Te Kūiti Urban Rating Area

Rural Rating Area

Piopio Wider Benefit Area

Differentials and factors of liability

Targeted rates may be set differentially, with different categories of land attracting a different level of rate.  Council has chosen to differentiate the District Roading Rate into two categories and will use the ‘use to which the land is put’ to define land liable for these rates (schedule 2 (1) LGRA).


Differential Category Definitions

The following land use categories and differential factors will apply to the District Roading Rate:

a)    District Roading Rate - General 

All rating units in the district excluding those properties categorised as differential b) below. 

The District Roading Rate – General category will have a differential factor of 1.0.

b)    District Roading Rate - Forestry Exotic 

Rating units that have been assigned the FE category code (Forestry Exotic) by Council’s Valuation Service Provider and/or properties that are partially used for exotic forestry.

The District Roading Rate – Forestry Exotic category will have a differential factor of 3.0.

Properties with a mixed use

Where rating units have a mixed use (e.g.; pastoral and exotic forestry), and the area of exotic forestry is 20 hectares or more, the rating unit will be apportioned to enable the district roading rate to be charged correctly.

The portion used for exotic forestry will be charged the differential of 3.0 and the remaining portion will be charged the differential of 1.0.

3.1    District Roading Rates

Council will set a differential TR on every rating unit within the district differentiated on the basis of use.  The TR will be assessed as a rate per $100 of capital value to part fund the Roads and Footpaths Activity. The rationale for use of this rate is contained in the Revenue and Financing Policy.

District Roading Rates (TR)

Rate per $100 Capital Value 

Total Revenue

Requirement ($000)

District Roading Rate – General

0.13184

 

5,725

District Roading Rate – Forestry Exotic

0.39553

 

251

 

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 Board through the remission of service charges. 

Requirement in 2024/25 (incl. GST)

 Piopio Retirement Village

Contribution (TFR)

Charge

per Rating Unit

 

Total Revenue

Requirement ($000)

Piopio Wider Benefit Rating Area and Piopio Township

$20

15

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 2024/25 (incl. GST)

Rural Stormwater (TFR)

Charge

per SUIP

Total Revenue

Requirement ($000)

Rural Rating Area

$20

69

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 Te Kuiti Urban Stormwater Activity. 
(ii) Council set a Targeted Rate under section 16 of the Local Government (Rating) Act 2002 to partly fund the Te Kuiti 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 2024/25 (incl. GST)

Te Kuiti Urban Stormwater (TFR)

Charge

per rating unit

Total Revenue

Requirement ($000)

Te Kuiti Urban Rating Area

$187

 

344

 

 

                Te Kuiti 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)

0.08424

643

3.5 Water Supply 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, Maniaiti/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 2024/25 (incl. GST)

Water Supply

(TFR)

Charge

Total

Revenue

Requirement ($000)

Per connected

SUIP

Per serviceable SUIP

Te Kuiti

$856

$428

1,835

Piopio

$1,202

$601

299

Maniaiti/ Benneydale

$1,202

$601

148

Mokau

$1,202

$601

267

3.6     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 that has been fitted with a water meter and/or is defined as having an extraordinary supply (in accordance with Council’s Water Services Bylaw). The rates are:

Requirement in 2024/25 (incl. GST) 

Water Supply Rate (TR)

2024/25

Charge per cubic metre (including GST) above 292m3

Te Kuiti

$3.94

Piopio

$4.30

Maniaiti/Benneydale

$4.74

Mokau

$6.30

Total Revenue Requirement ($000)

$1,439

 

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 Maniaiti/Benneydale

Jul – Dec 2024

Jan – Jun 2025

15th of the month following invoice

3.7    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 2024/25 (incl. GST)

District Wide Benefit Rate for Water Supply (TFR)

Charge per Rating Unit 

Total Revenue

Requirement ($000)

All Rating Units in the District

$61

283

 

3.8    Wastewater 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 wastewater 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 2024/25 (incl. GST)

Wastewater

(TFR)

Charge

Total Revenue

Requirement ($000)

Per

connected

SUIP

Per

serviceable SUIP

Maniaiti/Benneydale

$1,111

$555

127

Te Waitere

$1,111

$555

22

Te Kuiti

$1,111

$555

1,942

Piopio

$1,111

$555

232

3.9    Wastewater 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 2024/25 (incl. GST)

Non- Residential

Targeted Rate (TFR)

Base Charge per SUIP

(up to 4 pans)

Per serviceable SUIP

Total Revenue

Requirement ($000)

Category 1

$555

$555

113

Category 2

$555

$555

25

Category 3

$1,111

$555

19

Pan Charge:
Requirement in 2024/25 (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

$777

80

Category 2

5-10 Pans

$333

5

Over 10 Pans

$222

27

Category 3

5th pan and over

$777

47

3.10    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 2024/25 (incl. GST)

Trade Waste

 Contribution (TFR)

 

 

Charge

 Per rating unit

 

Total Revenue

Requirement ($000)

All Rating Units in the District

$41

188

3.11    District Wide Benefit Rate for Wastewater

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 wastewater activities. 

Requirement in 2024/25 (incl. GST)

District Wide Benefit Rate

 for Wastewater (TFR)

 

Charge

 Per rating unit

Total Revenue

Requirement ($000)

All rating units in the District

$63

293

3.12    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 2024/25 (incl. GST)

Solid Waste Collection (TFR)

 

Charge

per SUIP

Total Revenue

Requirement ($000)

Te Kuiti

$66

137

Waitomo

$69

48

Piopio

$146

34

Mokau

$158

45

3.13    Solid Waste 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 Solid Waste activity.  

Requirement in 2024/25 (incl. GST)

Solid Waste

(TFR)

Charge per SUIP

Total Revenue

Requirement ($000)

All rating units in the District

$276

1,538

4     RATES PAYMENTS

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

1st Instalment    30 August 2024 (Friday)
2nd Instalment    29 November 2024 (Friday)
3rd Instalment    28 February 2025 (Friday)
4th instalment    30 May 2025 (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).  Remission categories include Properties Used Jointly as a Single Unit, Community Organisations and Clubs and Societies, Organisations Providing Care for the Elderly, New Residential Subdivisions, Maori Freehold Land, Cases of Land Affected by Natural Calamity, Cases of Financial Hardship, New Businesses, Penalties, and Rates and/or penalties following a Rating Sale or Abandoned Land Sale. The estimated value of these remissions is $178,000 for the 2024/25 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 2024 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 2024
Instalment 2    3 December 2024
Instalment 3    4 March 2025
Instalment 4    4 June 2025

(b)    A further penalty charge of 10 percent (10%) on any part of any rates assessed before 1 July 2024 that remains unpaid on 1 July 2024, to be added on 5 July 2024.

(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.