Rates remissions FAQs

A rates remission is a reduction in the amount of rates payable for a property. It is used where applying standard rating rules may not fairly reflect a property’s use, benefit, or the owner’s circumstances.

Rates are generally based on factors like land value and property characteristics, rather than personal circumstances. Remissions allow Council to adjust this where appropriate for example, to:

• Support community outcomes (such as environmental protection)
• Recognise public or shared benefits
• Assist ratepayers experiencing genuine financial hardship

All remissions are applied in line with Council’s policies and must meet specific criteria.

You can read about our two Rates Remissions and Postponement policies here.

Each remission has its own eligibility criteria and application process.

In general:

• Remissions apply only to the portion of rates relevant to the policy (often general rates)
• They are assessed on a case‑by‑case basis where required
• Some require supporting information
• Many must be re‑applied for periodically (for example, annually or every three years)

Eligibility depends on factors such as property use, environmental value, ownership structure, or personal financial circumstances.

Application forms for all Bay of Plenty Regional Council remissions are available in the rates forms section of the website, or you can contact the rates team for guidance.

Properties may be treated as a single unit for rating purposes if they:

• Have the same ownership
• Are used together as one property
• Are adjacent or only separated by features such as a road or river

Where approved, certain fixed charges may only be applied once instead of to each rating assessment (excludes some targeted rates such as river schemes).

For Māori freehold land, slightly different criteria apply, reflecting ownership structure and land history, and applications must meet legislative requirements.

For more information on how the contiguous land rates remission works, contact our rates team on 0800 267 728 or apply using the application form on our website.

As part of our efforts to encourage the protection and enhance the environment, we have a rates remission to promote the creation of native forests and wetlands on pastoral land retired from production and a remission that recognises the benefit of Priority Biodiversity Sites (PBS) for their proactive biodiversity management.

Some remissions support environmental outcomes or community benefit.

Environmental remissions may apply where land is:

• Retired from production and developed into native forest or wetlands
• Identified as a Priority Biodiversity Site (PBS)
• Actively managed under an approved plan and legally protected

These remissions typically apply to the land value portion of general rates and are based on the environmental benefit provided. For more information contact your local land management officer to discuss your potential eligibility for this rates remission.

We want to promote and support the provision of not-for-profit, volunteer community and sporting services in the community. Part of this is encouraging access to community, sports and recreation facilities, along with recognising the work of volunteers, and acknowledging the social and health benefits they provide the community.

These remissions may apply to:

• Sporting, charitable, or community organisations
• Volunteer‑led services that provide social, health, or recreational benefits

Eligible organisations may receive partial or full remission, depending on their circumstances.

Ratepayers will be required to re-apply for their rates remission every three years or advise us if their circumstances change before that time

For more information contact our rates team on 0800 267 728 to discuss your eligibility for this rates remission or apply using the online form on our website.

Our financial hardship remission aims to assist people in genuine need by reducing the total rates they must pay or, in some cases, remitting rates in full and setting up an arrangement to assist in paying rates in the future.

To be eligible, you must generally:

• Be an individual (not a company or organisation)
• Meet criteria such as being eligible for the Government Rates Rebate Scheme
• Own and live in the property as your primary residence
• Not own other rateable properties

Applications are assessed carefully and may include consideration of financial position and steps taken. This remission focuses on maintaining affordability and avoiding long‑term debt.

Māori Freehold Land (MFL) is covered by a separate rates remission policy, recognising the unique ownership structure, cultural significance, and long‑term aspirations for this land.

This policy is designed to:

• Support the retention of whenua Māori
• Protect wāhi tapu and culturally significant sites
• Enable land to be used for housing, economic development, and whānau benefit

Māori Freehold Land may be eligible for rates relief under both:

• The Māori Freehold Land policy, and
• The general remissions policy (where criteria are met)

Types of remissions may include support for:

• Land that is underdeveloped or not easily used
• Land being developed for papakāinga housing or other accommodation
• Land being developed for economic or productive use
• Land that has cultural or environmental significance

Eligibility and the level of remission will depend on the specific circumstances of the land, including how it is used, its development stage, and its cultural or community significance.

Full details of the rates remissions available for MFL can be found in the Whenua Māori FAQs.