How rates are calculated

How rates are calculated

Rates are set annually by a Council resolution and are charged each financial year (1 July to 30 June). 

2024 - 25 Rates Resolution(PDF, 197KB)

There are two types of rates: general rates and targeted rates.

General rates

A rating unit (property) is charged a value-based rate and a uniform annual general charge.

  • The uniform annual general charge is charged per separately used or inhabited part of a rating unit.

Value based general rates

  • The value based general rate is calculated using the land value of the property.

Differential basis

There are 5 categories:

  1. residential and lifestyle
  2. multi-unit 
  3. rural
  4. commercial and industrial
  5. miscellaneous.

If a property is used for multiple purposes, the value of the property will be apportioned between the different categories

Uniform Annual General Charge (UAGC)

This is a fixed charge applied to each separately used or inhabited part (SUIP) of a property, irrespective of the value of a property. It is used to pay for general council services.

The purpose of a uniform annual general charge is to ensure that all property owners or ratepayers provide a minimum contribution to fund services that benefit the District.

Targeted rates

Targeted rates are charged on specific properties that receive a specific service.

  • Sewerage disposal rate is charged per separately used or inhabited part of a rating unit for residential properties and per toilet pan / urinal for other properties.
  • Roading seal extension rates are charged per rating unit within a specified location/area of benefit.
  • Flood protection rate applies to properties in the Hikurangi Swamp Special Rating District. The charges are based on the area, location and specific benefit.
  • Water rates are paid by ratepayers whose properties are connected to the water supply network, generally based on consumption.