Rates
Rates index |
Responsibility for rates |
Your rates for 2009/2010 |
Rates calculator for 2009/2010 |
Proposed rates for 2010/2011 |
Rates estimator for 2010/2011 |
E-rates |
Payment assistance |
How will you pay? |
Changing your details |
Application to withhold name and address
Your rates for 2009/2010
What's new? | Assessment of 2009/2010 rates
| General rate
differential | Rateable value | Mainstreet
targeted rate
| Targeted rates | Uniform charges |
Separately used or inhabited parts of a rating unit (SUIPs) |
Rates calculation examples | Rates
assistance policies | Examples of rates impacts
What's new?
The council has introduced an average citywide rate increase of 2 per cent for 2009/ 2010.
The increase is lower than the council's rate of inflation which is projected to be 2.5 per cent. The increase is lower than the 8.9 per cent rates increase projected in the previous amended 2006-2016 long-term plan, and means that some projects will be completed at a slower pace.
The rates changes for 2009/2010 include the following:
- changes to the general rate differential group names and definitions to clarify the land uses contained with each differential group. The changes proposed are
as follows:
- residential
- includes hotels, motels, serviced apartments, boarding houses and hostels where the owner provides proof that in excess of 50 per cent of the units are subject to long-term stay by residential tenants for at least 90 days as at 30 June each year.
- vacant land on Waiheke, Great Barrier and Rakino Islands that is less than 4 hectares. It also includes vacant land on the isthmus that was previously used for residential purposes before the land was cleared or is in a residential zone.
- farming and open space
- change in name from Rural 1 to Farming and open space
- expanded the definition to include all vacant land, bush blocks and residential land greater than
4 hectares on Waiheke, Great Barrier and Rakino islands.
By extending the definition, properties of this type are better accommodated in the rating differential policy. The council believes that large vacant blocks and bush blocks contribute to the islands'
open space character, which the council wants to retain.
- limited access
- change in name from Rural 2 to Limited access
- remote islands
- change in name from Rural 3 to Remote islands.
- increase in the uniform annual
general charge (UAGC) from $162 to $250 (including GST) per separately used or inhabited part of a rating unit (SUIP)
- decrease in the targeted rate
for refuse collection from $210 to $183 (including GST).
- decrease in the level of rates remission for an approved alternative rubbish service from $128 to $115 and
the level of rates remission for an approved alternative recycling service
from $71 to $63
- to allow ratepayers to request additional recycling services to encourage
greater waste minimisation the council has introduced a new targeted rate
for additional recycling services requested by ratepayers. The cost for each
additional recycling service is $63 per year.
- increase in targeted rate for CBD
residential properties from $55 to $57 (including GST) per residential unit in the CBD
- increase in targeted rate for CBD
non-residential properties in line with the reduction in their general rate (as outlined under the council's long-term differential strategy)
- increase in the value-based general rate in line with the 2 per cent rate increase after taking into account the other impacts noted above
- adjusting the general rate differentials for ratepayers to achieve the next step of the long-term differential strategy. Applying that next step in 2009/2010 will transfer approximately $2.7 million of general rates from the non-residential groups to residential ratepayer groups
- provide a rates discount of 1.5 per cent for customers who pay their rates in full by the first instalment date
- expanded the existing policy for remission of rates on private land covenanted under the QEII Trust, to include land covenanted under the Reserves Act that has an approved management plan in place that meets the councils conservation objectives.
Assessment of 2009/2010 rates
You can also find out how your rates are calculated using the
rates estimator for 2009/2010.
Rates for 2009/2010 are made up of the following rates types:
| Rate type |
Components used in calculation |
Calculation
Rates calculation examples |
| General rate |
|
Rateable value x (differential x rateability) |
| Targeted rate for refuse collection |
|
Targeted rate of $183.00 per rating unit plus any additional services
received before 1 July 2009 |
| Targeted rate for additional recycling service |
- Targeted rate for additional recycling service
- Number of additional recycling services received before 1 July 2009
|
Targeted rate of $63.00 per additional recycling service received before 1 July 2009 |
Uniform Annual General Charge
(UAGC) |
|
(Uniform charge of $250.00 x rateability) x number of SUIPs |
CBD targeted rate
(residential) |
|
(CBD targeted rate of $57.00 x rateability) x number of SUIPs |
CBD targeted rate
(non-residential) |
|
Rateable value x (rate in the dollar of $0.019331 x rateability) |
Mainstreet targeted rate
(if applicable) |
|
Rateable value x (differential x rateability) |
General rate differential
The general rate is applied differentially to different categories of
land. Different groups in Auckland city contribute different amounts. For
example, businesses pay a
different amount from residential customers.
These groups are known as differential groups. Generally properties used for residential
purposes are charged a lower rate than properties used for commercial purposes.
The level of contribution for each group results in a specific rate in the
dollar or
differential being charged as per the table below:
| Rating category description |
Rate in $
2009/2010 |
Last year rate in $
2008/2009 |
| Residential |
0.038497 |
0.044328 |
| Non-residential |
0.086818 |
0.095932 |
| CBD non-residential |
0.095007 |
0.107893 |
| Great Barrier non-residential |
0.074414 |
0.083588 |
| Farming and open space |
0.035818 |
0.039384 |
| Limited access |
0.008925 |
0.010900 |
| Remote islands |
0.000000 |
0.000000 |
Ratepayer groups or categories in Auckland City are based on land use as follows:
| Group/category |
Description |
Details |
| Group A |
Residential |
Includes all land that is used exclusively or almost exclusively for residential purposes including
tenanted residential properties, rest homes and geriatric hospitals. It excludes hotels, motels, serviced
apartments, boarding houses, hostels. However, it will include hotels, motels, serviced apartments, boarding houses and hostels where the owner provides proof that in excess of 50 per cent of the units are subject to long term stay by residential tenants, for at least 90 days as at 30 June each year.
Auckland City Council will include in this category the following:
- care homes
(psychiatric rehabilitation homes and convalescence homes)
- convents
- monasteries
- retirement villages
- student accommodation.
It will include all vacant land on Waiheke, Great Barrier and Rakino Islands that is less
than four hectares. It also includes vacant land on the isthmus that was
previously used for residential purposes before the land was cleared or is in
a residential zone. |
| Group B |
Farming and open space |
Includes all land on Waiheke Island, Great Barrier Island and Rakino Island, which is used exclusively
or almost exclusively for agricultural, horticultural, or pastoral purposes, or for the keeping of bees or
poultry or other livestock, but excludes any such land in Group C. It includes all vacant land and residential land greater than
4 hectares on Waiheke, Great Barrier and Rakino islands.
|
| Group C |
Limited access |
Includes all coastal land on Waiheke Island, Great Barrier Island and Rakino Island for which direct
or indirect access by road is not provided or available and all land situated on the islands of Kaikoura,
Karamuramu, Little Barrier, Mokohinau, Motahaku, Mototapu, Motuihe, Pakatoa, Pakihi,
Ponui, Rakitu, Rangiahua,
Rotoroa and The Noises.
|
| Group D |
Remote islands |
Includes land on all Hauraki Gulf islands other than the islands named in the definition of Group C. |
| Group E |
CBD
non-residential |
Includes all land within the central area that is not in Group A.
The central area means that part of the inner-city bounded
by:
- the Waitemata Harbour from the east side of St Marys Bay to the east side of
Fergusson Wharf
- the existing motorways
- the west side of Stanley Street and The
Strand
- the north side of Tamaki Drive from The Strand to Solent Street
- the
west side of Solent Street to the east side of Fergusson Wharf.
See map showing the central area
Map of the central area (162kb) PDF
 To
view PDFs download Acrobat Reader from the
Adobe
website. Further
help on how
to view PDFs.
|
| Group F |
Great Barrier Island
non-residential |
Includes all land situated on Great Barrier Island that is not in Group A, Group B, or Group C |
| Group G |
Non-residential |
Includes all land that is not in any of the other Groups. |
Rateability
Rateability describes whether the property is
- fully rateable
- 50 per cent non-rateable
- non-rateable.
Rateability affects rates in the following way:
| Rate types |
Rateability |
How the charge is applied |
- general rates
- uniform annual general charge
- mainstreet rates
- CBD targeted rate (residential)
- CBD targeted rate (non-residential)
|
Fully rateable |
These rate types are rated at 100% of the rate charge. |
| 50% non-rateable |
These rate types are rated at 50% of the rate charge. |
| Non-rateable |
These rate types are rated at 0% of the rate charge. Non-rateable properties include Crown owned, eg government owned
schools and hospitals, and non-Crown owned land such as non-profit
child-care centres, cemeteries, universities, etc.
|
| Targeted rate for refuse collection |
All |
Rateability does not affect the refuse collection charge.
All properties that are eligible for the refuse collection charge, are charged the full refuse collection rate according to the number of
separately used inhabited parts, including non-rateable and 50%
non-rateable properties.
However,
large residential blocks (such as apartments and retirement villages) that
have an approved alternative rubbish collection service as at 1 July 2009
are eligible for a remission of $115 for their private refuse collection
and a further $63 for their private recycling collection towards the cost of Auckland City
Council's rubbish collection service they have opted out of. |
| Targeted rate for additional recycling service |
All |
Rateability does not affect the additional recycling service charge. All properties that are eligible for the additional recycling service,
are charged the full rate, including non-rateable and 50% non-rateable properties. |
Rateable value
The rateable value (the general rating factor) of your property, calculated by Auckland City
Council, is the higher of:
- the market rental value of your property, based on the latest valuation
(2009/2010 rate will be
based on the July 2008 valuation), less 20 per cent to cover normal expenses or
10 percent for vacant land
or
- 5 per cent of the capital value
Example calculation
Here is an example (the figures are rounded)
First calculation:
| Potential rent @ $400 per week |
$20,800 |
| Less 20% for expenses |
$4,160 |
|
|
| Gives net annual rent |
$16,640 |
|
Second calculation:
| Capital value |
$325,000 |
|
|
| 5% of capital value |
$16,250 |
|
The rateable value is the higher amount, ie $16,640
Mainstreet targeted rate
Non-residential ratepayers in the defined mainstreet areas pay mainstreet
rates. They fund central design, heritage conservation, business development and
promotional projects to encourage new businesses and customers and revitalise
their town centres. Maps defining each of the 17
mainstreet areas are available.
Only properties in the rating categories, non-residential and CBD
non-residential which are located
in a mainstreet area may be liable for the mainstreet targeted rate.
The indicative rate in the dollar for each of the mainstreet groups for 2009/2010 is set out in the following table:
| Mainstreet rate description |
Rate in $
2009/2010 |
| Avondale |
$0.021240 |
| Blockhouse Bay |
$0.025193 |
| Eden Valley |
$0.017271 |
| Ellerslie |
$0.032165 |
| Glen Innes |
$0.026352 |
| Heart of the City |
$0.007716 |
| Karangahape Rd |
$0.007103 |
| Mt Eden Village |
$0.017616 |
| Newmarket |
$0.011082 |
| Onehunga |
$0.027239 |
| Otahuhu |
$0.031142 |
| Panmure |
$0.027831 |
| Parnell |
$0.013785 |
| Ponsonby |
$0.009788 |
| Remuera |
$0.033730 |
| Rosebank |
$0.004639 |
| St Heliers |
$0.032267 |
Targeted rates
CBD targeted rate
CBD targeted rate for CBD non-residential properties
This targeted rate is assessed based on the annual
value and the rate in the dollar that applies to CBD non-residential
properties.
The rate in the dollar for 2009/2010, which will
apply for CBD non-residential land is $0.019331.
CBD targeted rate for CBD residential properties
The council has increased the targeted rate for residential units in
the CBD from $55 to $57 per unit for 2009/2010. This increase helps fund
the higher costs caused by inflation.
The CBD targeted rate for CBD residential properties is
charged for every 'separately used and inhabited part' (SUIP) of a rating
unit, eg where there are three flats in one rating unit, the uniform charge
is multiplied by three.
Uniform charges
Targeted rate for refuse collection
The targeted rate for refuse collection from $210 to $183 as set out in the
annual plan.
A minimum of one refuse collection charge is applied to each rating unit, but not necessarily to each separately
used or inhabited part (SUIP).
The refuse collection service is charged according to the service
received before 1 July 2009. For example, if a property has six units on it, and
as of 1 July 2009 they only received three refuse collection services, then they
will only be charged for three refuse collections.
If an extra refuse collection service is then required it can be applied for
and an extra $183 for each additional service will be collected (up to a maximum
of six in this example).
The refuse collection service is not available to the following categories of land, unless the service is provided as at 1 July 2009:
- vacant land
- land used exclusively or principally:
- for forestry or mineral extraction
- for transport, including car parks
- for a school or university (this does not include day care centres, child care centres or creches)
- as a licensed hospital or by a district health board to provide health services, but not including a medical centre
- for a church or place of worship
- as a cemetery or crematorium
- for passive outdoor activities, eg parks
- as part of a utility network
- coastal land (irrespective of actual use) on Waiheke Island, Great Barrier Island and Rakino Island that does not have direct or indirect road access.
The council's refuse rates remission policy may provide rates relief for large residential blocks with an approved alternative collection service.
Targeted rate for additional recycling service
Where ratepayers have maximised their refuse and recycling services additional recycling services can be requested and applied at a cost of $63 per service
each year.
Uniform annual general charge
The uniform annual general charge (UAGC) has increased from $162 to $250 as
set out in the annual plan.
In general, the UAGC is charged for every 'separately used or inhabited part'
(SUIP) of a rating unit, eg where there are three flats in one rating unit,
the uniform charge is multiplied by three.
The UAGC is not charged on:
- properties that are non-rateable
- the non-rateable 'part' (SUIP) of a rating unit.
Separately used or inhabited parts of a rating unit (SUIPs)
The Local Government (Rating) Act 2002 enables us to rate
fixed dollar charges or uniform charges on the basis of the number of separately
used or inhabited parts of a rating unit.
A rating unit is generally all the land defined in a certificate of title and a
separately used or inhabited part
is defined as "any part of a rating unit used or inhabited by the ratepayer, or by any other person having a right to use or
inhabit that part by virtue of a tenancy, lease, licence, or other agreement".
Examples include
- a rating unit that contains one house is liable for one set of uniform charges
- a rating unit that contains a flat and a shop is liable for two sets of uniform charges.
Rates calculation examples
Example 1
The property used in this example is a fully rateable, single residential dwelling with a rateable value of the property of $16,000.
Example 2
A retail shop located within the Avondale mainstreet area with a rateable value of $19,000 and is fully
rateable.
Rates assistance policies
We are continuing with the existing rates postponement policies, with the following expansion to the policy on remission of rates on private land covenanted under the Queen Elizabeth II (QEII) Trust.
Remission of rates on private covenanted land.
We have expanded the existing policy to include land covenanted under the Reserves Act
1977, that has an approved detailed management plan in place that meets
our conservation objectives.
We believe that these landowners have equally acted in keeping the council's objectives and should also be eligible for rates remission treatment.
We are have changed the name of the policy to "Remission for private covenanted
land".
For further information on the rates assistance policies see
Payment assistance.
Examples of rates impacts
The council have introduced an average citywide rate increase
of 2 per cent for 2009/2010 (excludes the impacts of the CBD, Mainstreet, and additional recycling targeted rates). Below are examples outlining the impact of the rates increase on a range of property types, values, and locations.
Residential properties
Residential includes all land that is used exclusively, or almost exclusively, for residential purposes, and includes tenanted residential properties, rest homes and geriatric hospitals.
It excludes hotels, motels, serviced apartments, boarding houses and hostels.
Hotels, motels, serviced apartments, boarding houses and hostels will be rated non-residential except when the property owner provides proof that the property is used exclusively or almost exclusively for residential purposes. It includes all vacant land on Waiheke, Great Barrier and Rakino islands that is less than 4
hectares. It also includes vacant land on the isthmus that was previously used for residential purposes before the land was cleared or is in a residential zone.
Property owners must provide proof of long-term stay (at least 90 days) for over 50 per cent of the units, as at 30 June each year. Proof should be in the form of a residential tenancy agreement or similar documentation.
Please note these calculations have been made using the rateable value.
|
New capital value from 2008 revaluation (assumes average valuation increase of 11.5% from 2005 property values) |
Total rates
for 2008/2009 |
Rates
for 2009/2010 |
Total dollar change
from 2008/2009 |
Percentage change |
Low value
$326,000 |
$1,059 |
$1,098 |
$39 |
3.7% |
Median value
$442,000 |
$1,303 |
$1,334 |
$31 |
2.4% |
High value
$652,000 |
$1,746 |
$1,764 |
$18 |
1.0% |
Very high value
$1,241,000 |
$2,987 |
$2,966 |
-$21 |
-0.7% |
Residential properties located in the Central Business
District
The central area means that part of the inner-city bounded
by:
- the Waitemata Harbour from the east side of St Marys Bay to the east side of
Fergusson Wharf
- the existing motorways
- the west side of Stanley Street and The
Strand
- the north side of Tamaki Drive from The Strand to Solent Street
- the
west side of Solent Street to the east side of Fergusson Wharf.
See map showing the central area
Map of the central area (162kb) PDF
To
view PDFs download Acrobat Reader from the
Adobe
website. Further
help on how
to view PDFs.
|
New capital value from 2008 revaluation (assumes average valuation increase of 11.5% from 2005 property values) |
Total rates
for 2008/2009 |
Rates
for 2009/2010 |
Total dollar change
from 2008/2009 |
Percentage change |
Low value
$326,000 |
$1,114 |
$1,155 |
$41 |
3.7% |
Median value
$442,000 |
$1,358 |
$1,391 |
$33 |
2.4% |
High value
$652,000 |
$1,801 |
$1,821 |
$20 |
1.1% |
Very high value
$1,241,000 |
$3,042 |
$3,023 |
-$19 |
-0.6% |
CBD Non-residential properties
CBD non-residential includes all land in the central area that is not in the
residential group.
The central area means that part of the inner-city bounded
by:
- the Waitemata Harbour from the east side of St Marys Bay to the east side of
Fergusson Wharf
- the existing motorways
- the west side of Stanley Street and The
Strand
- the north side of Tamaki Drive from The Strand to Solent Street
- the
west side of Solent Street to the east side of Fergusson Wharf.
See map showing the central area
Map of the central area (162kb) PDF
To
view PDFs download Acrobat Reader from the
Adobe
website. Further
help on how
to view PDFs.
|
New capital value from 2008 revaluation (assumes average valuation increase of
17.4% from 2005 property values) |
Total rates
for 2008/2009 |
Rates
for 2009/2010 |
Total dollar change
from 2008/2009 |
Percentage increase |
Low value
$37,000 |
$687 |
$768 |
$81 |
11.8% |
Median value
$177,000 |
$1,896 |
$2,052 |
$156 |
8.2% |
High value
$348,000 |
$3,364 |
$3.612 |
$248 |
7.4% |
Very high value
$2,600,000 |
$22,748 |
$24,208 |
$1,460 |
6.4% |
GBI Non-residential properties
Great Barrier Island non-residential includes all land
situated on Great Barrier Island that is not in the Residential, Farming and
open space, or
Limited access groups.
|
New capital value from 2008 revaluation (assumes average valuation increase of
21.4% from 2005 property values) |
Total rates
for 2008/2009 |
Rates
for 2009/2010 |
Total dollar change
from 2008/2009 |
Percentage increase |
Low value
$152,000 |
$894 |
$998 |
$104 |
11.6% |
Median value
$452,000 |
$1,927 |
$2,113 |
$186 |
9.7% |
High value
$777,000 |
$3,047 |
$3,324 |
$277 |
9.1% |
Very high value
$1,396,000 |
$5,178 |
$5,627 |
$449 |
8.7% |
Farming and open space properties
Rural 1 includes all land on Waiheke, Great Barrier and
Rakino islands, which is used exclusively, or almost exclusively, for
agricultural, horticultural, or pastoral purposes, or for the keeping of bees or
poultry or other livestock. It includes all vacant land and residential land greater than
4ha on Waiheke, Great Barrier and Rakino islands.
|
New capital value from 2008 revaluation (assumes average valuation increase of
15.2% from 2005 property values) |
Total rates
for 2008/2009 |
Rates
for 2009/2010 |
Total dollar change
from 2008/2009 |
Percentage increase |
Low value
$363,000 |
$992 |
$1,083 |
$91 |
9.2% |
Median value
$772,000 |
$1,691 |
$1,815 |
$124 |
7.3% |
High value
$1,624,000 |
$3,149 |
$3,342 |
$193 |
6.1% |
Very high value
$3,940,000 |
$7,107 |
$7,489 |
$382 |
5.4% |
Limited access properties
Rural 2 includes all coastal land (irrespective of land
use) on Waiheke, Great Barrier and Rakino islands for which direct or indirect
access by road is not provided or available, and all land situated on the
islands of Kaikoura, Karamuramu, Little Barrier, Mokohinau, Motahaku, Mototapu,
Motuihe, Pakatoa, Pakihi, Ponui, Rakitu, Rangiahua, Rotoroa and The Noises.
|
New capital value from 2008 revaluation (assumes average valuation increase of
30.5% from 2005 property values) |
Total rates
for 2008/2009 |
Rates
for 2009/2010 |
Total dollar change
from 2008/2009 |
Percentage increase |
Low value
$457,000 |
$353 |
$454 |
$101 |
28.6% |
Median value
$626,000 |
$424 |
$530 |
$106 |
25.0% |
High value
$1,305,000 |
$707 |
$832 |
$125 |
17.7% |
Non-residential properties
The non-residential group includes all land that is not in
any of the other groups.
|
New capital value from 2008 revaluation (assumes average valuation increase of
12.9% from 2005 property values) |
Total rates
for 2008/2009 |
Rates
for 2009/2010 |
Total dollar change
from 2008/2009 |
Percentage increase |
Low value
$246,000 |
$2,041 |
$2,138 |
$97 |
4.8% |
Median value
$545,000 |
$4,074 |
$4,215 |
$141 |
3.5% |
High value
$1,144,000 |
$8,152 |
$8,382 |
$230 |
2.8% |
Very high value
$4,359,000 |
$30,002 |
$30,707 |
$705 |
2.3% |
Updated July 2008
