Rates postponement due to extreme financial hardship

Policy 24/105 Postponement of Rates - Extreme Financial Hardship

This policy allows some homeowners in serious financial difficulty to delay paying their rates, so they can still afford food, healthcare, and basic living costs.

Objectives of the policy

From time-to-time Council is approached by ratepayers who are experiencing financial hardship.

We will work with applicants to help meet their commitments with payment options, payment arrangements and penalty relief.

This policy covers the circumstances where these options will not provide the desired outcome.

The objective of this policy is assisting residential ratepayers experiencing extreme financial circumstances which affect their ability to pay their rates and who wish to defer the payment of rates using the equity in their rating unit.

Criteria and conditions

Council is able to postpone rates in accordance with the policy where the following criteria are met:

  1. The ratepayer has applied for rates postponement under this policy and provided information in the prescribed form on how the relevant criteria are satisfied and has completed relevant statutory declarations as may be required by Council.
  2. The ratepayer is the current owner of the rating unit and has owned or resided on the property or another property within Whangarei District for not less than 2 years.
  3. The rating unit is categorised as residential for rating purposes and is used by the ratepayer as the ratepayer's principal residence.
  4. Council is satisfied that the ratepayer is unlikely to have sufficient funds left over, after the payment of rates, for normal health care, proper provision for maintenance of his / her home and chattels at an adequate standard as well as making provision for normal day to day living expenses.
  5. The ratepayer does not own any other rating units or investment properties or other investment realisable assets (whether in the district, in New Zealand or overseas) or have significant interests or ownership of a business(s) or shares.
  6. The ratepayer will be required to pay rates that are not postponed.
  7. The ratepayer must make acceptable arrangements for payment of future rates, for example by setting up a system for regular payments.
  8. Council will charge a postponement fee for the period between the due date and the date the rates are paid. This fee is to cover Council’s administrative and financial costs and may vary from year to year. This is payable when the costs are incurred.
  9. The policy will apply from the beginning of the rating year in which the application is made although the council may consider backdating past the rating year in which the application is made depending on the circumstances, and in its absolute discretion.
  10. Any postponed rates will be postponed until:
    1. the death of the ratepayer(s);
    2. until the ratepayer(s) ceases to be the owner or occupier of the rating unit; or
    3. until the ratepayer(s) ceases to use the property as his/her residence; or
    4. until a date specified by the council as determined by the council in any particular case.
  11. The postponed rates or any part thereof may be paid at any time. The applicant may elect to postpone the payment of a lesser sum than that which they would be entitled to have postponed pursuant to this policy.
  12. Postponed rates will be registered as a statutory land charge on the rating unit's Record of Title.

Apply for a postponement

You can apply several ways:

Online

Step 1.Gather supporting documents

You'll need to gather any documents that support your application, such as advice from a budgeting service, Citizens Advice Bureau or financial adviser.

Step 2.Complete application

Fill in our online form and upload any supporting documents:

Postponement of Rates - Extreme Financial Hardship application

Step 3.Assess your application

We’ll check your application is complete and contact you if we need more information.

Step 4.Notification and remission applied

We will let you know the result of your application.

If your application is approved, the remission will be applied to your rates.

Depending on how you pay your rates, your payment amounts may need to change. We will let you know if you need to make any changes when we contact you.

Online:  Pay your land rates

Phone: 09 430 4200

By email

Step 1.Gather supporting documents

You'll need to gather any documents that support your application, such as advice from a budgeting service, Citizens Advice Bureau or financial adviser.

Step 2.Complete application

Download the application, print and complete it by hand.

Postponement of Rates - Extreme Financial Hardship application(PDF, 188KB)

Step 3.Email us

Email your completed application and any supporting documents to:

Email: mailroom@wdc.govt.nz

Step 4.Assess your application

We'll check your application is complete and contact you if we need more information.

Step 5.Notification and remission applied

We will let you know the result of your application.

If your application is approved, the remission will be applied to your rates.

Depending on how you pay your rates, your payment amounts may need to change. We will let you know if you need to make any changes when we contact you.

Online:  Pay your land rates

Phone: 09 430 4200

By post

Step 1.Gather supporting documents

You'll need to gather any documents that support your application, such as advice from a budgeting service, Citizens Advice Bureau or financial adviser.

Step 2.Complete application

Download the application, print and complete it by hand.

Postponement of Rates - Extreme Financial Hardship application(PDF, 188KB)

Step 3.Post to us

Post your completed application and any supporting documents to:

Whangarei District Council
Private Bag 9023
Te Mai
Whangārei 0143

Step 4.Assess your application

We'll check your application is complete and contact you if we need more information.

Step 5.Notification and remission applied

We will let you know the result of your application.

If your application is approved, the remission will be applied to your rates.

Depending on how you pay your rates, your payment amounts may need to change. We will let you know if you need to make any changes when we contact you.

Online:  Pay your land rates

Phone: 09 430 4200

In person

Step 1.Gather supporting documents

You'll need to gather any documents that support your application, such as advice from a budgeting service, Citizens Advice Bureau or financial adviser.

Step 2.Complete application

Download the application, print and complete it by hand.

Postponement of Rates - Extreme Financial Hardship application(PDF, 188KB)

Step 3.Bring into us

Bring your completed application and any supporting documents into one of our Customer Service Centres:

Te Iwitahi (civic centre)
 9 Rust Avenue, Whangārei
Hours: Monday to Friday – 8:00am to 4:30pm
Closed public holidays

Ruakākā service centre 
9 Takutai Place, Ruakākā
Hours: Monday to Friday – 8:30am to 4:00pm
Closed public holidays

Service centre at isite
92 Otaika Road, Raumanga
Hours: Monday to Friday – 9:00am to 12:00pm and 12:30pm to 4:30pm
Closed public holidays

Step 4.Assess your application

We'll check your application is complete and contact you if we need more information.

Step 5.Notification and remission applied

We will let you know the result of your application.

If your application is approved, the remission will be applied to your rates.

Depending on how you pay your rates, your payment amounts may need to change. We will let you know if you need to make any changes when we contact you.

Online:  Pay your land rates

Phone: 09 430 4200

Need help?

If you need help completing the form or need us to send the form to you, give us a call or use our online enquiry form.

Enquire online

Phone: 09 430 4200 

Related Information

Back to top