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 2025/26 (incl. GST)

General Rate	Rate per $100 capital value	Total Revenue Requirement ($000)
All rating units in the District	0.22791	10,849

 

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

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

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:

 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.

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 set a TFR under section 16 of the Local Government (Rating) Act 2002 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	0.12546	5,777
District Roading Rate – Forestry Exotic	0.37639	343

 

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 2025/26 (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 2025/26 (incl. GST)

Rural Stormwater (TFR)	Charge per SUIP	Total Revenue Requirement ($000)
Rural Rating Area	$22	76

 

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 2025/26 (incl. GST)

Te Kuiti Urban Stormwater (TFR)	Charge per rating unit	Total Revenue Requirement ($000)
Te Kuiti Urban Rating Area	$193	355

 

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)	0.08108	632

 

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 2025/26 (incl. GST)

Water Supply (TFR)	Charge		Total Revenue Requirement ($000)
	Per connected SUIP	Per serviceable SUIP
Te Kuiti	$966	$483	2,079
Piopio	$1,356	$678	337
Maniaiti/Benneydale	$1,356	$678	170
Mokau	$1,356	$678	302

 

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 2025/26 (incl. GST)

Water Supply Rate (TR)	2025/26 Charge per cubic metre (including GST) above 292m3
Te Kuiti	$4.61
Piopio	$5.03
Maniaiti/Benneydale	$5.55
Mokau	$7.37
Total Revenue Requirement ($000)	$1,553

 

                                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 2025 Jan – Jun 2026	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 2025/26 (incl. GST)

District Wide Benefit Rate for Water Supply (TFR)	Charge per Rating Unit	Total Revenue Requirement ($000)
All Rating Units in the District	$40	184

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 2025/26 (incl. GST)

Wastewater (TFR)	Charge		Total Revenue Requirement ($000)
	Per connected SUIP	Per serviceable SUIP
Te Kuiti (Residential only)	$1,300	$650	2,286
Maniaiti/Benneydale (Residential and Non-residential)	$1,300	$650	151
Te Waitere (Residential and Non-residential)	$1,300	$650	26
Piopio (Residential and Non-residential)	$1,300	$650	273

 

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 2025/26 (incl. GST)

Non- Residential  Targeted Rate (TFR)	Base Charge per SUIP (up to 4 pans)	Per serviceable SUIP	Total Revenue Requirement ($000)
Category 1	$650	$650	132
Category 2	$650	$650	29
Category 3	$1,300	$650	22

 

Pan Charge:

                                    Requirement in 2025/26 (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	$910	94
Category 2	5-10 Pans	$390	6
	Over 10 Pans	$260	31
Category 3	5th pan and over	$910	56

 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 2025/26 (incl. GST)

Trade Waste Contribution (TFR)	Charge Per rating unit	Total Revenue Requirement ($000)
All Rating Units in the District	$42	194

 

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 2025/26 (incl. GST)

District Wide Benefit Rate  for Wastewater (TFR)	Charge Per Rating Unit	Total Revenue Requirement ($000)
All rating units in the District	$43	198

 

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 2025/26 (incl. GST)

Solid Waste Collection (TFR)	Charge per SUIP	Total Revenue Requirement ($000)
Te Kuiti	$71	150
Waitomo	$76	52
Piopio	$160	38
Mokau	$174	49

 

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 2025/26 (incl. GST)

Solid Waste (TFR)	Charge per SUIP	Total Revenue Requirement ($000)
All rating units in the District	$330	1,828

 

4. RATES PAYMENTS

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

1st Instalment                 29 August 2025 (Friday)

2nd Instalment                28 November 2025 (Friday)

3rd Instalment                 27 February 2026 (Friday)

4th instalment                 29 May 2026 (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 $180,500 (excluding GST) for the 2025/26 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 2025 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     2 September 2025

Instalment 2     2 December 2025

Instalment 3     3 March 2026

Instalment 4     4 June 2026

(b)                A further penalty charge of 10 percent (10%) on any part of any rates assessed before 1 July 2025 that remains unpaid on 1 July 2025, to be added on 7 July 2025.

(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.