Meeting papers

Revenue Statement - 2025/26


By section 91(5) of the Regulation: if the CEO decides to change the rating category of the land, the
rating category is taken to have been changed from the start of the period to which the relevant rate
notice relates.
For Regulation section 90(5), no objections for rates levied in previous financial years will be
accepted. Consequently, no adjustments for rates levied in previous financial years will be made on
the basis of incorrect categorisation.

         Special Circumstances Re-categorisation
Where a landowner:
(1)   has a property that is included in differential general rate category 9 or 21; and
(2)   is using the property to provide accommodation to a member of their immediate family, and
(3)   the family member being housed has special circumstances, such as a physical or mental
      disability or safety and privacy concerns, such that ownership of the property in their name is
      not viable,
Council may grant the ratepayer relief by re-categorising the property to the equivalent principal
place of residence category.

3.3      Discounts
An early payment discount as mentioned in section 2.3 and council pensioner concessions as
mentioned in section 2.4 will be applied to the differential general rate for qualifying ratepayers.




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