Rates Remission - Properties used Jointly as a Single Unit

Published 07 August 2026
Rates Graph Generic Panel

This Remission category enables Council to extend the definition of ownership and contiguous land as contained in section 20 of the Local Government Rating Act 2002. The owner or occupier of the rating unit(s) may apply for remission on a 3 yearly basis to ensure continued eligibility for remission. It is the responsibility of the owner or occupier to notify Council of any change in circumstance in the interim period.


Conditions and Criteria:

Rateable Land used for Farming Purposes

Eligible farming properties are those where:

  • The applicant is the owner or can demonstrate a long term interest in two or more separately rateable rural farm properties and that two or more of those properties are used for farming purposes; and

  • The properties are used jointly as a single farm property for the purpose of carrying out a farming operation; and

  • The property for which the remission is sought does not carry sufficient improvements to allow it to be operated as a separate farming unit; and

  • The land for which the remission is sought is not occupied by a habitable dwelling.

Rateable land located within Waitomo District townships

  • Eligible properties within townships are those where:
    The applicant is the owner or holds a written long-term interest in two or more separately rateable properties that may or may not be contiguous; and

  • The properties are used jointly as a single property; and

  • The property for which the remission is sought does not carry improvements exceeding $1,000 in value and is not occupied by a dwelling.

  • The property for which the remission is sought must be maintained in good order and repair as ascertained by the Council.

Application for remission of rates on properties used jointly as a single unit must be made on a 3 yearly basis to ensure continued eligibility for remission. Applicants are required to apply prior to the commencement of the rating year and no later than 30 April. It is the responsibility of the owner or person holding a long-term interest in the property to notify Council of any change in circumstance in the interim period.

Extent of Remission

For eligible properties that may be treated as a single rating unit by meeting the conditions and criteria in this category, Council may remit the UAGC(s) and other targeted uniform annual charges. For the avoidance of any doubt, the number of rates charged on the basis of SUIP will equal the number of SUIPs; and there will be one charge for each targeted fixed annual rate based on rating unit.