Rates postponement and remission.

In cases of hardship Manukau City Council will consider applications to help ratepayers who are in financial difficulty and cannot afford to pay their rates.

Rates postponement
Rates remission


Rates postponement

Postponing rates payments can be granted in certain circumstances, taking the following into consideration:

  • Income from any source, including benefits received from any trust (monetary or otherwise)
  • The ratepayer's age
  • Physical or mental disability
  • Injury or illness
  • Family circumstances.

Applications will only be considered if:

  • The ratepayer is the current owner of the property, and has owned it for five or more years
  • The property is the ratepayer's normal residence
  • The ratepayer does not own any other properties, investment properties or other assets.

If the council is satisfied that financial hardship exists (or would exist if the rates or part of the rates were not postponed) the council may postpone part or all of the rates.

About postponements:

  • Even if rates are postponed, as a general rule the ratepayer will need to pay the first $500 of the account
  • The ratepayer must make acceptable arrangements for paying rates in the future (e.g. setting up a system for regular payments)
  • The council charges an interest rate on the postponed rates for the period between the due date and the date they are paid, to cover the council's administration and financial costs only
  • Any postponement applies from the beginning of the rating year in which the application is made
  • Where an application is granted, the rates will be postponed until the earlier of:
    • The death of the ratepayer(s); or
    • Until the ratepayer(s) ceases to be the owner of the property; or
    • Until the ratepayer(s) no longer lives on the property; or
    • Until a date determined by council.

Please note: All or part of the postponed rates can be paid at any time.

Postponed rates are registered as a statutory land charge on the title of the property. This means when the property is sold, the rates must be paid first before any other debts are settled.

Apply for a rates postponement

To apply for a rates postponement, please:

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Rates remission

A rates remission can be granted in cases of extreme hardship, taking the following into consideration:

  • Income from any source, including benefits received from any trust (monetary or otherwise)
  • The ratepayer's age
  • Physical or mental disability
  • Injury or illness
  • Family circumstances.

Please note: If council is satisfied there is extreme financial hardship, or that extreme financial hardship would be caused by requiring payment of the whole of the rates, then part or all of the rates can be remitted.

If council decides to remit part of the rates, the balance can be postponed. Any remission does not apply to future years.

Applications will only be considered if:

  • The ratepayer has continuously owned and occupied the property for no less than 10 years, and continues to own and occupy the property as their normal residence
  • The ratepayer does not own any other rating units, investment properties or other assets
  • The ratepayer is an individual. Trusts or organisations cannot be considered.

Apply for a rates remission

To apply for a rates remission, please complete our Customer Contact Form and request the Application for Remission of Rates form. Or you can phone us on 09 262 8990.

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