Rate remissions

Covid-19 - options 

Council has policies which in specific cases may reduce or remit all or part of your rates.

Due to Covid-19 there are a range of rate remissions that can help if you're experiencing financial difficulties. Or see our Covid-19 rate relief options 

• Extreme financial circumstances / hardship: We’ll consider remitting or postponing rates in some conditions of severe hardship.
• General land in exceptional circumstances: Provides for remission or postponement of rates where an event has occurred which makes the collection of rates impractical,
impossible or unreasonable. In certain situations, payment difficulties arising from the Covid-19 pandemic may apply.
• Rates, water rates and penalties: Remission of rates, water rates and penalties will be considered where payment has been late due to circumstances outside the ratepayer’s control, significant family disruption, new ownership or when an agreed payment arrangement is made.
• Remission of rates Maori Freehold land (general):This remission will be considered to recover future rate payments. It's to enable rates/penalties to be partially or fully written off when there is virtually no practical way of recovering past outstanding debt.

Applications for remission must be made on the correct remission form  

Rate remission forms and policies 

The criteria is explained in our 2018-2028 Long Term Plan.
See our policies for Rating Remission and Postponement Policies 

If you're not sure which form to fill in contact customer service

There are 2 versions of the forms, please note: 
Writable PDF - first save it to your desktop, fill it in and email to us. 
Download PDF - fill in, scan it and email to us.

Criteria and conditions of the rate remissions 

The full criteria is in our 2018-2028 Long Term Plan.
See our policies for Rating Remission and Postponement Policies 

Multiple residential and lifestyle properties

Where a property contains several dwellings including units, flats, apartments or self-contained sleeping accommodation, you can apply for a remission of the UAGC charge and/or pan charges, water rates or refuse collection rates. The remission will apply where: there are multiple dwellings recorded but they are not used as dwellings; where multiple dwellings are used by dependent or non-paying family members or caregivers; in certain instances accommodation on the same property as a business where the dwelling is essential to the running of the business, such as motels.

To apply you must sign a statutory declaration. The remission can be approved for up to 3 years.

Multiple rural land properties

If you own a rural property with several dwellings on you pay a UAGC for every dwelling. You can apply for a remission of the UAGC charge on dwellings where: there are multiple dwellings recorded but they are not used as dwellings; where multiple dwellings are used by dependant family members or caregivers; dwellings are uninhabitable; dwellings are vacant for at least 3 months and generate no income; an employee is required to live in the dwelling because it is essential to the running of the business.

To apply you must sign a statutory declaration. The remission can be approved for up to 3 years.

Community, sporting and other organisations

Applies to land occupied by a not-for-profit organisation, which is used mainly used for sporting, recreation or community purposes.  The policy does not apply to organisations operated for private pecuniary profit, or which charge fees of any kind (membership subscriptions are not regarded as fees). The purpose of granting rates remission to an organisation is to: assist the organisation's survival and make membership of the organisation more accessible to the general public, particularly disadvantaged groups.  These include children, youth, young families, aged people and economically disadvantaged people. 

Building consent refusal

This remission applies if we don't allow you to build on your property.  To provide rates relief on residential and lifestyle sections that may not be built upon.

Very low value properties

A ratepayer who owns multiple properties in the Gisborne district may apply for all or part of the UAGC (Uniform Annual General Charges) on properties with a capital value of less than $6,001.

Natural heritage

We will grant rating remissions for land that has a natural heritage covenant in place.

Permanent crops

All horticultural blocks, no matter where they are located in the district, are automatically eligible for a partial rates remission if the value of the permanent crops is included in the valuation of the rating unit. 

General land in exceptional circumstances

Where land has become unusable because of severe erosion, land formation changes such as slips or where ownership has become indeterminate (such as when a club becomes defunct), this remission may apply.

Penalties suppression

Penalties will not to be charged if there's an agreement to pay the full amount of rates owing by regular weekly/fortnightly/monthly /quarterly payments, by the end of the current rating year and the agreement terms are kept-to.

UAGC (Uniform Annual General Charges) : Contiguity

In certain circumstances we will consider the remission of UAGC on nearby pastoral properties used for a common purpose.
For application form

Fragmented or uneconomic rural land

Where coastal land has a valuation in excess of its economic use (eg. the land is valued based on its coastal value, but is used for grazing purposes) you can apply to have the land revalued.

Where multiple properties are farmed together but each property is valued as it if could have a house on it. You can apply to have the land valued as it it were one large farm. 

Extreme financial circumstances / hardship

We'll consider remitting or postponing rates in certain conditions of severe hardship. However, even if rates are postponed, as a general rule you will be required to pay the first $500 of the rates account. 

Excess water rates

Remission for metered water will be considered where water usage is high due to a water leak or damage to a property's internal water reticulation system. 

Economic development

Remission will be considered for new and existing businesses where they promote employment and economic development in the district.

Whenua Rahui 

The eligibility criteria includes: land listed on the application must be Māori land or Māori freehold land as defined in the Te Ture Whenua Maori Land Act 1993.

The land must be "unoccupied' by any persons - this means there are no dwellings or any other use made of the land.

The land must be of historical, ancestral or cultural significance. If the land has been purchased instead of being inherited then it must be purchased for its ancestral or cultural significance and not as a saleable asset.

Burden of proof of eligibility is on the owner(s) of the property.

Remissions on Māori land

This policy applies to Māori freehold land which is not eligible for the Whenua Rahui Policy and collection of rates debt has become impractical or uneconomic to collect.