Rates are used by Council to fund the balance of its costs once all other funding sources are taken into account.

Rating policy

Council, 26 June 2015

Rates are used by Council to fund the balance of its costs once all other funding sources are taken into account. Christchurch City Council sets rates under Section 23 of the Local Government (Rating) Act 2002.

See the Rating Policy from the 2015–25 Long Term Plan [PDF, 1.2 MB] for full details.

Rates remission policy

 Council, 26 June 2015

The objective of the policy is to provide rates relief in ten situations, to support either the fairness and equity of the rating system or the overall wellbeing of the community. 

The policy details rates remissions available for: 

  • not-for-profit community-based organisations
  • land occupied and used by the Council for community benefit
  • rates – rate payment penalties
  • contiguous parcels of land
  • residential pressure wastewater system electricity costs
  • earthquake-affected properties
  • excess water rates
  • Central City Development Unit (CCDU) land intended for public realm
  • flood damage arising from the 4 March 2014 and immediately subsequent flooding events
  • other remissions deemed fair and equitable.

For full details please see the Rates Remission Policy from the Long Term Plan 2015–25 [PDF, 2.2 MB].

Rates postponement policy

Council, 26 June 2015

The objective of the policy is to assist owner-occupiers of property to continue living in their home when they do not have the financial capacity to pay their rates or where the payment of rates would create financial hardship.  

The Rates Postponement Policy is primarily, but not exclusively, designed for ratepayers over 65 years of age. Younger ratepayers may apply and will be considered on their merits. 

For full details please see the Rates Postponement Policy from the Long Term Plan 2015–25 [PDF, 2.2 MB]

Remission and postponement of rates on Māori freehold land

Council, 26 June 2015

The city contains a number of Māori land properties that are either unoccupied and unimproved or partially occupied. In some cases these create a significant rating burden on the Māori owners who often do not have the means nor, in some cases, the desire to make economic use of the land. Often this is because of the nature of the ownership, because the land has some special significance making it undesirable to develop or reside on, or is isolated and marginal in quality.

The Council has recognised that the nature of Māori land is different to general land and has formulated this policy to deal with those differences.

For full details please see the Remission and Postponement Policy of Rates on Māori Freehold Land from the Long Term Plan 2015–25 [PDF, 2.2 MB]

Rates inserts policy

The Council does not include private promotional material with mailed-out rates invoices.

It is the Council's policy to restrict rates inserts to the promotion of Council activities, services and policies or the promotion of Council-funded community organisations, such as Ferrymead, Orana Park and the Arts Centre.