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.
Form | Remission for | Type of Form |
Remission of Rates | Community, sporting and other organisations | Writable PDF [PDF, 65 KB] Download PDF [PDF, 79 KB] |
Remission of Rates | UAGC (Uniform Annual General Charge) and certain targeted rates on multiple residential, lifestyle properties and rural land properties | Writable PDF [PDF, 117 KB] Download PDF [PDF, 138 KB] |
Reduction or Cancellation of UAGC | Contiguity, contiguity subdivision and very low value properties | Writable PDF [PDF, 139 KB] Download PDF [PDF, 90 KB] |
Postponement of Rates | Extreme financial circumstances / hardship | Writable PDF [PDF, 194 KB] Download PDF [PDF, 106 KB] |
Whenua Rahui Register | Or postponing rates and penalties with respect to Maori Freehold Land | Writable PDF [PDF, 136 KB] Download PDF [PDF, 138 KB] |
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.