2011/2012 Annual Plan - Waikato District Council

Rate types
Rates may be levied by General Rate, Uniform Annual General Charge or Targeted Rates (either on the basis
of value or as a fixed charge). The following rates are to be set by Council for the financial year commencing 1
July 2011 and ending 30 June 2012:
General rate
1. Former Waikato District Council area
A General Rate will be set on the capital value of rateable properties. The General Rate required to
undertake the work programme outlined in this Annual Plan will be $193.80 per $100,000 of the capital value
($184.62in 2010/2011). This level is based on the existing rating databases and a review of the number and
value of properties, which may be added to the rating base, prior to setting the rate based on an effective date
of 30 June.
2. Ex-Franklin area
A General Rate will be set on the capital value of rateable properties. The General Rate required to
undertake the work programme outlined in this Annual Plan will be $61.33 per $100,000 of the capital value
($64.00 in 2010/2011), and a Transport rate of $89.70 per $100,000 of the capital value, ($77.50 in
2010/2011). These levels are based on the existing rating databases and a review of the number and value of
properties, which may be added to the rating base, prior to setting the rate based on an effective date of 30
June.
Differential rating
Historically, Council is not in favour of differential rating for General Rate. Council believes that some of the
rating inequities are removed through the capital value rating system and therefore does not consider it
appropriate to introduce differential rating.
Rating of utilities
By legislation, Council is required to value the assets of utility companies. This includes gas, electricity and
telecommunication networks as well as Council-owned networks for water, wastewater and stormwater.
After considerable debate, Council elected to fully rate these assets. Several utility companies made
submissions on rating issues but, after considering the issues raised, Council is still of the opinion that fully
rating is the only fair and equitable approach to adopt. Council does not consider that utility assets have a
significantly different pattern of rating benefit to justify a differential rate. Council does not intend to charge
utility operators targeted rates because of the nature of the assets – mainly pipelines and power poles. These
assets are not connected to water, wastewater or stormwater systems. In addition, infrastructural assets do
not require a refuse collection.
Uniform Annual General Charge (UAGC)
1. Former Waikato District Council area
A UAGC of $487.00, which is not linked to property values, will be assessed per rating unit for the 2011/2012
year.
Council considered and agreed on a range of services, which a UAGC might cover. The appropriate services
are viewed as people-related, rather than property-related.
The $487.00 UAGC will contribute towards the funding of people-related services, which include libraries,
parks and reserves, public cemeteries, public swimming pools, public toilets, community centres, community
liaison, grants and donations, safer communities, animal control, civil defence and safety, building control,
environmental health, resource management planning, environmental consents planning, area offices and
democracy/local government.
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