Rating Resolution 2021-2022

Adoption of 10 Year Plan 2021-2031

Council Resolution 29 June 2021

  • The business paper on 10 Year Plan 2021-2031 and Setting of Rates for Financial Year 2021/2022 be received.

  • Council adopt the final draft 10 Year Plan 2021-2031.

  • The Chief Executive be delegated authority to make any final editorial amendments to the final draft 10 Year Plan 2021-2031 and any changes requested by the Council at this meeting.

  • Pursuant to Sections 23 and 24 of the Local Government (Rating) Act 2002, Council set the rates, charges and instalment due dates for the 2021/22 financial year commencing 1 July 2021 and ending on 30 June 2022 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

Requirement in 2021/22 (incl. GST)

General Rate

Rate per $100 capital value

Total Revenue
Requirement ($000)
All rating units in the District 0.18583 6,367

 

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

  • Emergency Management

  • Regulatory Services

  • Resource Management

  • Waste Minimisation

Requirement in 2021/22 (incl. GST)

Uniform Annual
General Charge

Charge per SUIP

Total Revenue
Requirement ($000)

All rating units in the district

$728

4,000

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 to 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 separately used or inhabited part.

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 Rating Area (Refer to Revenue and Financing Policy (RFP) 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 RFP for further details)
Rural Rating Area All rating units situated within the Rural Rating Area (Refer to RFP for further details)
Piopio Township All rating units connected or with the ability to connect to the Piopio Wastewater System (Refer to RFP 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 RFP 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 RFP).

3.1       Aquatic Centre TFR

An Aquatic Centre 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 Aquatic Centre Activity. The rating areas for the purpose of assessing the Aquatic Centre 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 2021/22 (incl. GST)

Aquatic Centre (TFR) Charge per SUIP Total Revenue
Requirement ($000)
Te Kuiti Urban and Periphery Rating Area $104 244
Rating Units in the District not in the Te Kuiti Urban and Periphery Rating Area $19 61

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 2021/22 (incl. GST)

Piopio Retirement Village
Contribution (TFR)

Charge
per Rating Unit

Total Revenue
Requirement ($000)

Piopio Wider Benefit Rating Area and Piopio Township

$25

19

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 2021/22 (incl. GST)

Rural Stormwater (TFR) Charge
per SUIP		 Total Revenue
Requirement ($000)
Rural Rating Area $8 28

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 2021/22 (incl. GST)

Te Kuiti Urban Stormwater (TFR) Charge
per rating unit		 Total Revenue
Requirement ($000)
Te Kuiti Urban Rating Area $169 302
     
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) 0.04225 194

 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 2021/22 (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 the relevant community, 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 2021/22 (incl. GST)

Water Supply
(TFR)

Charge

Total Revenue
Requirement ($000)

Per
connected
SUIP

Per
serviceable SUIP

Te Kuiti

$638

$319

1,312

Piopio

$880

$440

215

Maniaiti / Benneydale

$880

$440

103

Mokau

$880

$440

192

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, Maniaiti / 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 2021/22 (incl. GST)

Water Supply Rate (TR)

2021/22
Charge per cubic metre
(including GST) above 292m3

Te Kuiti

$2.77

Piopio

$3.03

Maniaiti / Benneydale

$3.34

Mokau

$4.44

Total Revenue Requirement ($000)

1,093

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 2021Jan-Jun 2022 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 2021/22 (incl. GST)

District Wide Benefit Rate  for Water Supply (TFR) Charge per
Rating Unit		 Total Revenue
Requirement ($000)
All Rating Units in the District $44 202

 3.9       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 2021/22 (incl. GST)

Wastewater
(TFR)

Charge

Total Revenue
Requirement ($000)

Per connected
SUIP

Per serviceable SUIP

Maniaiti / Benneydale

$919

$460

101

Te Waitere

$919

$460

15

Te Kuiti

$919

$460

1,545

Piopio

$919

$460

194

 3.10     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 2021/22 (incl. GST)

Non- Residential
Targeted Rate (TFR)

Base Charge per SUIP
(up to 4 pans)

Per Serviceable SUIP

Total Revenue
Requirement ($000)

Category 1

$460

$460

94

Category 2

$460

$460

17

Category 3

$919

$460

7

 Pan Charge:

Requirement in 2021/22 (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

$644

66

Category 2

5-10 Pans

$276

2

Over 10 Pans

$184

22

Category 3

5th pan and over

$644

29

 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 2021/22 (incl. GST)

Trade Waste
Contribution (TFR)

Charge
per Rating Unit

Total Revenue
Requirement  ($000)

All Rating Units in the District

$39

180

3.12     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 2021/22 (incl. GST)

District Wide Benefit Rate
For Wastewater (TFR)

Charge per Rating Unit

Total Revenue
Requirement ($000)

All rating units in the District

$51

232

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 2021/22 (incl. GST)

District Roading Rate (TR) Rate per $100
Capital Value		 Total Revenue
Requirement ($000)
All rating units in the District 0.14588 4,998

 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 2021/22 (incl. GST)

Solid Waste
Collection (TFR)		 Charge
per SUIP		 Total Revenue
Requirement ($000)
Te Kuiti $66 132
Waitomo $71 47
Piopio $146 33
Mokau $144 45

3.15     Solid Waste Rate

Council will 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 2021/22 (incl. GST)

Solid Waste
(TFR)		 Charge per SUIP Total Revenue
Requirement ($000)
All rating units in the District $179 979

 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 2021/22 (incl. GST)

District Development Rate (TR) Rate per $100 Capital Value Total Revenue Requirement ($000)
Commercial and Industrial Businesses 0.04697 170
Rural Businesses 0.00767 170

4. RATES PAYMENTS

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

1st Instalment                 31 August 2021 (Tuesday)

2nd Instalment                30 November 2021 (Tuesday)

3rd Instalment                 28 February 2022 (Monday)

4th Instalment                 31 May 2022 (Tuesday)

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, Penalties, Financial Hardship, Organisations Providing Care for the Elderly, New Residential Subdivisions, Maori Freehold Land, Cases of Land Affected by Natural Calamity, New Businesses and Rates and/or Penalties following a rating sale or abandoned land sale. The estimated value of these rates remissions is $262,000 for the 2021/22 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 2021 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 2021

Instalment 2             3 December 2021

Instalment 3             3 March 2022

Instalment 4             3 June 2022

(b)  A further penalty charge of 10 percent (10%) on any part of any rates assessed before 1 July 2021 that remains unpaid on 1 July 2021, to be added on 5 July 2021.

(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.