Rates remission and postponement

You may be eligible for rates remission if your property meets certain criteria in our Rates Remission and Postponement Policy and you're able to supply sufficient proof that you qualify.

The Dunedin City Council (DCC) offers remissions or postponement of rates in certain circumstances. The purpose of this is to:

• Support fairness and equity of the rating system.
• Provide certainty about sources and levels of funding.
• Provide financial assistance or support for ratepayers where they might otherwise have difficulty meeting their rate payment obligations.
• Provide greater consistency, equity and clarity around the rating of Māori land.
• Support broader Council policy objectives.

To find out more, you can read the policy or contact us at rates@dcc.govt.nz.

General provisions

• All applications under this Policy must be made in writing, using the prescribed form unless expressly declared otherwise in this Policy. Copies of the prescribed forms may be obtained from the Council Offices or Customer Service Centres.
• All applications must be made by the ratepayer or their authorised agent (excluding a mortgagee of the ratepayer).
• A reference to a ratepayer is reference to all persons entered on the Council’s rating information database in respect of that rating unit.
• All applications will be considered on their individual merits and on a case-by-case basis.
• The extent of the rates remission is at the sole discretion of the Council. This Policy does not provide for the permanent remission of rates and the remission may be cancelled or reduced at any time.

Remission of rates for financial hardship

Remission of rates for financial hardship aims to help ratepayers facing severe financial hardship while still ensuring rates are collected. Eligible ratepayers may apply for up to a full (100%) rates remission for their primary home or farmland if they have no other properties, cannot afford to pay, and meet all criteria, including being up to date on past rates.

Postponement of rates for financial hardship

Postponement of rates for financial hardship helps ratepayers stay in their home by allowing them to delay paying rates when they are facing temporary financial hardship. Eligible ratepayers can postpone up to 100% of their rates for the year if they meet the criteria, but the amount owed will still need to be paid later and may be registered against the property.

Remission of penalties

Remission of penalties allows the Council to waive penalties when it is fair to do so and encourages ratepayers to keep payments up to date. Penalties can be reduced or removed for reasons such as hardship, Council or billing errors, or a strong history of timely payments.

Remission for certain targeted rates on farmland

Remission of certain targeted rates on farmland supports fairness in the rating system by giving relief on some targeted rates for rural land that is made up of separate sections but farmed as one property. Eligible ratepayers may receive a full remission on these charges, paying only one set of targeted rates each year if they meet the criteria.

Remission for certain targeted rates on farmland and commercial land used by the same ratepayer as a single entity

Remission for certain targeted rates on farmland and commercial land used by the same ratepayer as a single entity supports fairness in the rating system by providing relief on certain targeted rates for farmland and commercial properties used together as one unit. Eligible ratepayers may receive a full remission and pay only one set of targeted rates each year if the properties are jointly occupied, used as a single entity, and meet the set criteria.

Remission of certain targeted rates for a family flat

Remission of certain targeted rates for a family flat supports fairness in the rating system by reducing certain targeted rates for properties with a second self-contained dwelling used by family. Eligible ratepayers who use the property as a single unit and do not rent the second dwelling separately may receive a full remission, paying only one set of targeted rates each year.

Remission of rates on land voluntarily protected for conservation purposes

Remission of rates on land voluntarily protected for conservation purposes encourages property owners to protect and enhance important native biodiversity by offering rates relief. Eligible landowners may receive up to a full remission of rates for land with recognised ecological value, helping preserve natural, cultural, or scenic features for the benefit of the wider community.

Remission of rates following a natural disaster or calamity

Remission of rates following a natural disaster or calamity provides rates relief for properties affected by natural disasters, where damage such as erosion or flooding makes them uninhabitable or limits their use. Eligible ratepayers may receive up to 100% remission of rates for the affected period, where government funding is available and the required criteria are met.

Remission of rates for unexpected events

Remission of rates for unexpected events supports fairness by allowing the Council to provide rates relief in response to unexpected events that impact ratepayers. The Council may remit rates or penalties where it considers it fair and reasonable, such as during emergencies, pandemics, or similar situations.

Māori freehold land

This section recognises the unique challenges of Māori freehold land ownership, including multiple owners and limited development opportunities. Rates may still apply, but the Council can choose to remit or postpone them, and some types of Māori land—such as unused land, marae, or burial grounds—are not rateable.

Remission of rates on Māori freehold land

Remission of rates on Māori freehold land supports Māori freehold land by providing rates relief that reflects its unique ownership and cultural importance. Eligible landowners may receive up to 100% rates remission if the land meets the criteria and is added to the Council’s register, helping promote the appropriate use and protection of whenua Māori.

Postponement of rates for Māori freehold land

There is no specific policy for the postponement of rates on Māori freehold land, however, other Council rates postponement policies may apply.

Rates Remission and Postponement Policy

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