Part 1 of Schedule 1 in the Local Government (Rating) Act 2002 lists land that is non-rateable.
Part 2 of Schedule 1 describes land that is 50% non-rateable.
Generally, non-rateable status is defined on use, not ownership. The criteria in Schedule 1 is very specific about the uses that are included.
Many categories of non-rateable land still pay some rates. Targeted rates set solely for water supply, sewage disposal or kerbside refuse collection are payable on non-rateable land if the Council provides those services to the property.
Properties can move into and out of rateable status all the time. The rating information database is prepared as at 1 July and changes during the year do not have effect until the following year. If a rating unit moves into a non-rateable category during the year it remains rateable until the end of that rating year (30 June), and the same applies if a rating unit changes from non-rateable to rateable.
To apply for non-rateable status, complete the application form and include any supporting documents such as:
- a copy of any relevant lease
- a full break-down of how the entire site is being used
- a copy of your latest financial statements
- supporting material that can help build a picture of the services you provide to the community. This may include things like website addresses, brochures, articles or anything that supports your position
- Information about fees charged to customers, or services that you provide free of charge
Completed applications can be emailed to rates@wmk.govt.nz or posted to the Rates & Debtors Team Leader, Waimakariri District Council, Private Bag, Rangiora 7440