Rates remissions

A rates remission of 50% of the base general rate may be granted to properties that are classified as ‘rural’ under the District Plan and used principally for farming or conservation purpose where:

• the property exceeds 30ha in area and
• 50% or more of the rateable capital value of the property is made up of the land value, and
• the principal use of the land is for conservation, agriculture, horticulture, pastoral or silviculture purposes, or for the keeping of bees, poultry or other livestock (excluding commercial dog kennels or catteries).

Use our property search to find the base general rate amount. You can then work out the amount you may be granted.

A rates remission may be granted to properties under development or earthquake strengthening work. An identifiable part of the property must not be used for any purpose apart from the construction or earthquake strengthening works and must not be generating any revenue. This remission only applies for the period the building is not ‘fit for purpose’.

A remission may be granted where the property was on the Council’s Earthquake Prone Building list (EQP list) and the owner has taken action to remove that building from the list. Removal from the list can be through either strengthening to more than 33 percent NBS or by removing the building from the site. 

The following conditions must be met:

• The building must have been on the EQP list.
• The building owner must have taken action to remove their building from this list either through seismic strengthening or building removal.
• The remission must be applied for within 12 months of the building being removed from the EQP list and will relate to the following specified number of rating years only: 
  • for all buildings (not applicable to heritage remissions below) that are removed from the EQP list, the building owner may apply for this remission for a total period of 3 years
  • for all buildings removed from the EQP list that are listed on the Wellington City District Plan Heritage List, the building owner may apply for this remission for a total period of 5 years after the removal of the building from the EQP list
  • for all building as per (b) and are identified by Heritage New Zealand as Category I on the New Zealand Heritage list, the building owner may apply for this remission for a total period of 10 years after removal of the building from the EQP list
  • for all buildings as per (b) and are identified by Heritage New Zealand as Category II on the New Zealand Heritage list, the building owner may apply for this remission for a total period of 8 years after the removal of the building from the EQP list.

Note:

The property owner only needs to make the initial application. There is no need to re-apply in subsequent years.

Conditions:

• The remission will not be available for buildings already removed from the list prior to this policy being implemented.
• The remission is only available to the property owner who has taken action to remedy their building. It will not be available to a third-party purchaser of the building even if a sale took place within the remission period applicable to that building being removed from the EQP list.
• For earthquake prone buildings that have been removed from the site, evidence must be provided to Council of the building removal and the building must have been removed from the EQP list.

A remission may be granted on a metered water rate for excess water use where there has been a leak or broken pipe on the ratepayer’s property which has been fixed within a reasonable time period. The excess water consumption may only be remitted to the level of the current Greater Wellington Regional Council bulk water rate.

A full or partial remission may be granted where a natural disaster or other type of emergency has resulted in a property becoming inhabitable or occupied for an extended period of time.

Conditions, funding and criteria for this remission will be determined through a Council resolution.

A remission may be granted on a new residential greenfield development of 30 or more allotments (or dwellings where they will be unit-titled) in the following Special Housing Areas:

• Lower Stebbings
• Lincolnshire-Woodridge
• 30 White Pine Avenue, Woodridge
• The Reedy Land, 28 Westchester Drive, Glenside
• Spenmoor Street, Newlands
• 34 Winsley Terrace, 150 and 184 Ohariu Valley Road and 224 Westchester Drive

The property owner may qualify for this remission for a period of 2 years after a section 224 ( c ) certificate and new titles are issued, or until the allotment or title is sold (whichever is the sooner).

Conditions:

• The remission must be applied for within the duration of the Wellington Housing Accord which runs until 30 June 2019.
• The remission will apply to the general rate, base sector targeted rate, and storm water network rates.
• The remission is not available retrospectively for greenfield developments that are already completed.
• The remission will apply for a maximum of two years, starting when the new allotment titles are issued and ending two years later, or when the new allotment or title is sold (whichever is sooner).

A 50% remission can be grated when land is used principally for games or sport. 

The rating unit must meet the following conditions:

• must have a club licence under the Sale of Liquor Act 1989
• would otherwise qualify as 50% non-rateable under Part 2, (Schedule 1) of the Local Government (Rating) Act
• is rated at the base differential.

It is recognised that not all situations in which it may be appropriate for the Council to remit rates will necessarily be known in advance and/or provided for in specific rating policies. In circumstances where the rating policy is deemed by the Council to unfairly disadvantage an individual ratepayer, the Council may grant a one-off remission of part or all of the general rate on condition that the remission does not set a precedent that unfairly disadvantages other ratepayers.

A remission under this policy will apply for one year only. Applicants must reapply annually.

When rates have not been received by the due date and a penalty has been applied, the Council may remit all or part of a penalty where it considers that it is fair and equitable to do so.

Matters that will be taken into consideration include the following:

• the ratepayers payment history, and
• the impact on the ratepayer of an extraordinary event, and
• the payment of the full amount of rates due, or
• the ratepayer makes an agreement with the Council for the payment of rates within a reasonable timeframe.

The Council reserves the right to impose conditions on the remission of penalties.

The Council does not have separate policies that apply to Māori Freehold Land. The rates remission policies applicable to Māori Freehold Land are identical to those that apply to non-Māori Freehold Land.

The Council may provide additional assistance of up to $700 to those who have been approved for the New Zealand Government rates rebate.

The application for this remission will be assessed in conjunction with a ratepayers application for the New Zealand Government rates rebate.

The applicant must be the owner of the rating unit, must reside at the property and the property must be in the base differential rating category.

This remission does not cover Companies, Trusts and any other legal structures even if they do qualify for the Government Rebate.

Penalties may be remitted or postponed where it is considers it is fair and equitable to do so upon receiving applications from ratepayers.

Remissions will be considered for natural disasters and emergencies for all or part of any levy or charge assessed in relation to a particular rating unit where:

• a natural disaster or other type of emergency has affected its capacity to be inhabited, used, or otherwise occupied for an extended period of time.
• it is considered fair to do so and has identified the individual event causing a disaster or emergency through Council resolution.
• it meets any further guidance provided by Wellington City Council as to how the Council will implement the above criteria for the particular event, depending on the nature and severity of the event and available funding at the time.

Remission of levies in special circumstances

In circumstances where the levy policy is deemed to unfairly disadvantage an individual ratepayer, we may grant a one-off remission of all or part of the levy – on the condition that the remission does not set a precedent that unfairly disadvantages other ratepayers.