Council Resolution 27 June 2023

• The business paper on Adoption of Annual Plan 2023/24 be received.
• Council adopt the Annual Plan 2023/24 document.
• The Chief Executive be authorised to make any final editorial amendments to the Annual Plan 2023/24 document and any changes directed 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 2023/24 financial year commencing 1 July 2023 and ending on 30 June 2024 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
• Community Halls
• Cemeteries
• Community Development
• Economic Development
• District Promotion
• Emergency Management
• Regulatory Services
• Waste Minimisation
• Resource Management

 

Requirement in 2023/24  (incl. GST)

General Rate	Rate per $100 capital value	Total Revenue Requirement ($000)
All rating units in the District	0.21249	9,210

 

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
• Community Halls
• Cemeteries
• Aerodrome
• Community Development
• Emergency Management
• Regulatory Services
• Resource Management
• Waste Minimisation

Requirement in 2023/24  (incl. GST)

Uniform Annual General Charge	Charge per SUIP	Total Revenue Requirement ($000)
All rating units in the district	$340	1,884

 

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 Aquatic Centre TFR, 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 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)
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 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)

 

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 2023/24 (incl. GST)

Aquatic Centre (TFR)	Charge per SUIP	Total Revenue Requirement ($000)
Te Kuiti Urban and Periphery Rating Area	$122	287
Rating Units in the District not in the Te Kuiti Urban and Periphery Rating Area	$22	72

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 2023/24 (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 2023/24 (incl. GST)

Rural Stormwater (TFR)	Charge per SUIP	Total Revenue Requirement ($000)
Rural Rating Area	$9	31

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 2023/24 (incl. GST)

Te Kuiti Urban Stormwater (TFR)	Charge per rating unit	Total Revenue Requirement ($000)
Te Kuiti Urban Rating Area	$181	328

 

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)	0.03038	226

 

3.5     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, 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 2023/24 (incl. GST)

Water Supply (TFR)	Charge		Total Revenue Requirement ($000)
	Per connected SUIP	Per serviceable SUIP
Te Kuiti	$731	$365	1,515
Piopio	$1010	$505	246
Maniaiti / Benneydale	$1010	$505	122
Mokau	$1010	$505	221

 

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 2023/24 (incl. GST)

Water Supply Rate (TR)	2023/24 Charge per cubic metre (including GST) above 292m3
Te Kuiti	$3.31
Piopio	$3.61
Maniaiti / Benneydale	$3.98
Mokau	$5.29
Total Revenue Requirement ($000)	1,218

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 2023 Jan – Jun 2024	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 2023/24  (incl. GST)

District Wide Benefit Rate for Water Supply (TFR)	Charge per Rating Unit	Total Revenue Requirement ($000)
All Rating Units in the District	$51	234

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 2023/24  (incl. GST)

Wastewater (TFR)	Charge		Total Revenue Requirement ($000)
	Per connected SUIP	Per serviceable SUIP
Maniaiti / Benneydale	$994	$497	112
Te Waitere	$994	$497	19
Te Kuiti	$994	$497	1,693
Piopio	$994	$497	210

 

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 2023/24 (incl. GST)

Non- Residential Targeted Rate (TFR)	Base Charge per SUIP (up to 4 pans)	Per serviceable SUIP	Total Revenue Requirement ($000)
Category 1	$497	$497	100
Category 2	$497	$497	17
Category 3	$994	$497	7

 

Pan Charge:

Requirement in 2023/24 (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	$696	71
Category 2	5-10 Pans	$298	2
	Over 10 Pans	$199	24
Category 3	5th pan and over	$696	31

 

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 2023/24  (incl. GST)

Trade Waste Contribution (TFR)	Charge Per rating unit	Total Revenue Requirement ($000)
All Rating Units in the District	$39	182

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 2023/24 (incl. GST)

District Wide Benefit Rate for Wastewater (TFR)	Charge Per Rating Unit	Total Revenue Requirement ($000)
All rating units in the District	$55	254

 

3.12   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 the Roads and Footpaths Activity. 

Requirement in 2023/24 (incl. GST)

District Roading Rate (TR)	Rate per $100 Capital Value	Total Revenue Requirement ($000)
All rating units in the District	0.11887	5,153

 

3.13   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 2023/24 (incl. GST)

Solid Waste Collection (TFR)	Charge per SUIP	Total Revenue Requirement ($000)
Te Kuiti	$73	146
Waitomo	$74	51
Piopio	$158	37
Mokau	$154	48

3.14   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 2023/24 (incl. GST)

Solid Waste (TFR)	Charge per SUIP	Total Revenue Requirement ($000)
All rating units in the District	$242	1,336

 

3.15   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 and District Promotion.

Requirement in 2023/24 (incl. GST)

District Development Rate (TR)	Rate per $100 Capital Value	Total Revenue Requirement ($000)
Commercial and Industrial Businesses	0.04712	197
Rural Businesses	0.00762	197

 

4. RATES PAYMENTS

Pursuant to Section 24 of the Local Government (Rating) Act 2002, rates for the financial year commencing 1 July 2023 will be payable in four equal instalments with the due dates for payments being:

1st Instalment        31 August 2023 (Thursday)

2nd Instalment       30 November 2023 (Thursday)

3rd Instalment       29 February 2024 (Thursday)

4th instalment        31 May 2024 (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, Māori 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 $198,000 for the 2023/24 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 2023 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     5 September 2023

Instalment 2     5 December 2023

Instalment 3     5 March 2024

Instalment 4     5 June 2024

(b)  A further penalty charge of 10 percent (10%) on any part of any rates assessed before 1 July 2023 that remains unpaid on 1 July 2023, to be added on 7 July 2023.

(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.