• 1.0 Objective of the Policy
• 2.0 Part I - Postponements in cases of Financial hardship
• 3.0 Part II - Remission In Cases of Extreme Financial Hardship
• Delegation

1.0 Objective of the Policy

Enable Council to provide reasonable assistance to ratepayers whose financial circumstances affect their ability to pay their rates.

2.0  Part I - Postponements in Cases of Financial Hardship

Conditions and criteria

2.1 When considering whether financial hardship exists, all of the ratepayer's personal circumstances will be relevant including the following factors: income from any source, including benefits (whether monetary or otherwise) received from any trust, the ratepayer’s age, physical or mental disability, injury, illness and family circumstances.

2.2 If after due enquiry the Council is satisfied that financial hardship exists or would exist if the rates or a portion of the rates were not postponed, the Council may postpone part or all of the rates.

2.3 An application will only be considered where the following criteria are met:

1. The ratepayer must be the current owner of, and have owned for not less than 5 years, the rating unit which is the subject of the application.

2. The rating unit must be the ratepayer’s normal place of residence.

3. The ratepayer must not own any other rating units, investment properties or other realisable assets.

4. The ratepayer must make application to the Council on the prescribed form.

2.4 Even if rates are postponed, as a general rule the ratepayer will be required to pay the first $500 of the rate account.

2.5 The ratepayer must make acceptable arrangements for payment of future rates, for example by setting up a system for regular payments.

2.6 The Council will add a postponement fee to the postponed rates for the period between the due date and the date they are paid. This fee will not exceed an amount which covers the Council's administration and financial costs.

2.7 Any postponement will apply from the beginning of the rating year in which the application made.

2.8 Where an application is granted, the rates will be postponed until the earlier of:

1. the death of the ratepayer(s); or

2. until the ratepayer(s) ceases to be the owner of the rating unit; or

3. until the ratepayer(s) ceases to use the property as his/her residence; or

4. until a date as determined by the Council in any particular case.

2.9 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.

2.10 Postponed rates will be registered as a statutory land charge on the title of the rating unit.

2.11 The financial consideration of the postponement fee to be added under clause 2.6 will be an annual interest rate to be set by the Council by ordinary resolution at the time of setting the rates for any rating year.

2.12 The interest rate to be set under clause 2.11 will be set so as to be neutral (or as close to neutral as is reasonably possible) on Council’s cash flows.

Part II - Remission In Cases of Extreme Financial Hardship

Conditions and Criteria

3.1 When considering whether extreme financial hardship exists, all of the ratepayer's personal circumstances will be relevant, including but not limited to the following factors: income from any source, including benefits (whether monetary or otherwise) received from any trust; the ratepayer's age, physical or mental disability, injury, illness and family circumstances.

3.2 If after full enquiry, the Council is satisfied that extreme financial hardship exists or would be caused to the ratepayer, by requiring payment of the whole of the rates, it may remit part or all of the rates.

3.3 If under Clause 3.2 the Council remits part of the rates, it may postpone the balance or any part of the balance under Part I of this policy.

3.4 Any remission granted under this part of this policy will not apply to future years.

3.5 Applications must be in writing by or on behalf of the ratepayer and will only be considered where the following criteria are met:

1. The ratepayer must be a natural person
2. The ratepayer must have continuously owned and occupied for not less than the immediate past ten years, and continue to own and occupy the rating unit which is the subject of the application, as their normal place of residence.
3. The ratepayer must not own any other rating units, investment properties or other realisable assets.

Delegation

The delegated authority for this policy is set out in the Delegations Register.