Agenda of Extraordinary Council Meeting

Extraordinary Council Meeting Agenda

26 June 2024

6 Ngā Pūrongo / Reports

6.1 Adoption of Fees and Charges for 2024/25

File Number: A4756754

Author: Angie Thomas, Team Leader - Accounting Services

Authoriser: Charlie Billington, Group Manager - Corporate Services

Take Pūrongo / Purpose of the Report

To adopt the schedule of fees and charges for the 2024/25 financial year.

WhakarĀpopoto matua / Executive Summary

· Under the Local Government Act 2002 (the LGA) Council is required to adopt an annual schedule of fees and charges before the start of the financial year to which they apply.

· For the 2024/25 financial year increases are limited to the Local Government Cost Index (LGCI) inflation factor.

tŪtohunga / Recommendation

That Council:

a) adopt the Schedule of Fees and Charges for 2024/25, and

b) delegate the Chief Executive Officer authority to make any final minor edits to the fees and charges prior to publication.

1) TĀhuhu kŌrero / Background

Council reviews and adjusts its fees and charges annually. Although many fees and charges may be set by Council resolution, without community consultation, under sections 12 and 150 of the LGA, some must follow a formal process that includes public consultation in accordance with section 83 (the Special Consultative Procedure or SCP) of the LGA.

In the review of fees and charges for the 2024/25 financial year, there were no new fees introduced, therefore only the Local Government Cost Index (LGCI) inflation factor applies.

In March 2024, Council adopted the Consultation Document and Supporting Information for the 2024–27 Long Term Plan (LTP). All items were made publicly available on 27 March 2024. Consultation continued until 29 April 2024. 506 submissions were received, and more than 35 submitters spoke at hearings on 30 April to 3 May in Kaitāia and Kaikohe. With public feedback in mind, Council formally deliberated changes for inclusion in the final LTP on 06 June 2024 and 13 June 2024.

Although there were no changes made to the fees and charges during deliberations, a SCP for Resource Consents will occur during the 2024 calendar year. This will also allow staff to look at any other revenue opportunities.

2) matapaki me NgĀ KŌwhiringa / Discussion and Options

In general, fees have been adjusted by inflation (LGCI) which is forecast at 2.4% for the 2024/25 financial year.

The Schedule of Fees and Charges for 2024/25 were part of the supporting documentation during the consultation period for the Long term plan 2024-27.

Take Tūtohunga / Reason for the recommendation

The reason for the recommendation is to ensure an adopted Schedule of Fees and Charges is in place prior to the start of the 2024/25 financial year.

3) PĀnga PŪtea me ngĀ wĀhanga tahua / Financial Implications and Budgetary Provision

Forecast revenue from the Schedule of Fees and Charges for 2024/25 is recognised in the budget that will be adopted as part of the 2024-27 LTP.

If the Schedule of Fees and Charges is not adopted this will have far reaching implications across all the 2024-27 LTP financials and rating calculations for which the fee increases have been factored. There are also specific legislative implications for Animal Management under the Dog Control Act 1996 section 37 (6). The territorial authority shall, at least once during the month preceding the start of registration year, publicly notify in a newspaper circulating its district, the dog control fixed fees for the registration year.

Āpitihanga / Attachments

1. Fees and Charges Schedule 2024-25 - A4757340 ⇩

Hōtaka Take Ōkawa / Compliance Schedule:

Full consideration has been given to the provisions of the Local Government Act 2002 S77 in relation to decision making, in particular:

1. A Local authority must, in the course of the decision-making process,

a) Seek to identify all reasonably practicable options for the achievement of the objective of a decision; and

b) Assess the options in terms of their advantages and disadvantages; and

c) If any of the options identified under paragraph (a) involves a significant decision in relation to land or a body of water, take into account the relationship of Māori and their culture and traditions with their ancestral land, water sites, waahi tapu, valued flora and fauna and other taonga.

2. This section is subject to Section 79 - Compliance with procedures in relation to decisions.

He Take Ōkawa / Compliance Requirement	Aromatawai Kaimahi / Staff Assessment
State the level of significance (high or low) of the issue or proposal as determined by the Council’s Significance and Engagement Policy	Significance of the proposed changes to the schedule of fees and charges is assessed as low.
State the relevant Council policies (external or internal), legislation, and/or community outcomes (as stated in the LTP) that relate to this decision.	The proposed schedule of Fees and Charges links to the 2024–27 Long Term Plan.
State whether this issue or proposal has a District wide relevance and, if not, the ways in which the appropriate Community Board’s views have been sought.	Fees and charges hold district-wide relevance. Community Boards provided input to the LTP in which the Financial Strategy (and the limit on annual fee / charge adjustments) were adopted.
State the possible implications for Māori and how Māori have been provided with an opportunity to contribute to decision making if this decision is significant and relates to land and/or any body of water. State the possible implications and how this report aligns with Te Tiriti o Waitangi / The Treaty of Waitangi.	Consultation was carried out in accordance with section 83 of the LGA.
Identify persons likely to be affected by or have an interest in the matter, and how you have given consideration to their views or preferences (for example – youth, the aged and those with disabilities).	Resource consent fees relate mostly to property developers and those who subdivide their land. Direct communications with known practitioners occurred. All other proposals were considered to be of general interest to all demographics.
State the financial implications and where budgetary provisions have been made to support this decision.	No specific budgetary provisions are required for adjusting fees and charges.
Chief Financial Officer review.	The Chief Financial Officer has reviewed this report

Extraordinary Council Meeting Agenda

26 June 2024

6.2 Adoption of the 2024-27 Long Term Plan

File Number: A4749755

Author: Angie Thomas, Team Leader - Accounting Services

Authoriser: Charlie Billington, Group Manager - Corporate Services

Take Pūrongo / Purpose of the Report

To adopt the Long Term Plan (LTP) for 2024 – 2027.

WhakarĀpopoto matua / Executive Summary

· The Local Government Act 2002 (the Act) requires a Council to have, at all times, a LTP. The LTP must be adopted before commencement of the first financial year to which it relates.

· Council adopted its Consultation Document for the 2024-27 LTP, along with supporting information including strategies, policies, forecast financial statements and work programmes, in March 2024, and consulted from 27 March 2024 until to 29 April 2024 in accordance with the Special Consultative Procedure.

· 506 submissions were received. Over 35 people spoke to their submissions at public hearings on 30 April to 3 May in Kaitāia and Kaikohe. Kahika, Councillors, Community Board Members, the Chief Executive Officer and senior managers attended these hearings.

· The LTP presented for adoption was developed from the supporting information that was previously adopted with the Consultation Document in March (Council’s “we need to talk” with the community) and amended in accordance with the decisions made by Council at the Deliberations meeting on 06 June 2024 and Council meeting 13 June 2024.

· The Revenue and Financing Policy, which shows how Council proposes to fund its operating and capital expenditures, must be adopted for inclusion in the LTP.

· The Treasury, Liability and Investment Policies which outline the policies and procedures in respect to treasury activity undertaken by the council, must also be adopted. These were included in the Consultation Document supporting information and have undergone no material changes.

· The LTP must then be adopted to enable the setting of rates for the 2024/2025 financial year.

tŪtohunga / Recommendation

That Council:

a) adopt the Revenue and Financing Policy contained in the final 2024-27 Long Term Plan and the Treasury, Liability and Investment Policies; and,

b) adopt the 2024–27 Long Term Plan as amended in accordance with the decisions made at the Deliberations meeting held on 06 June 2024 and the Council meeting held on 13 June 2024, and

c) authorise the Chief Executive Officer to approve any minor accuracy, grammatical or formatting amendments prior to the 2024-27 Long Term Plan and associated documents being published or uploaded onto the Far North District Council website.

1) TĀhuhu kŌrero / Background

The adoption of an LTP is a requirement of Section 93 of the Local Government Act 2002. The process to be followed and / or matters to be taken into account are contained in Part 6 of the Act which encompasses Council’s decision making (sections 76 – 81), consultation processes (sections 82 – 90), and planning (sections 93 – 94). Council then follows the necessary Special Consultative Procedure prescribed by the legislation.

However, 8 Councils were approved to apply the Severe Weather Emergency (Local Government Act 2002 - Long-term Plan) Order 2023 to address the impact of the severe weather related events. Instead of producing an audited long-term plan covering 10 consecutive years, a minimum of 3 years was required to enable Councils to focus on recovery which is less resource intensive but still provides a strategic direction in the medium term.

In March 2024, Council adopted the Consultation Document and Supporting Information for the 2024–27 LTP. All items were made publicly available on 27 March 2024. Consultation continued until 29 April 2024. 506 submissions were received, and more than 35 submitters spoke at hearings on 30 April to 3 May in Kaitāia and Kaikohe. With public feedback in mind, Council formally deliberated changes for inclusion in the final LTP on 06 June 2024 and 13 June 2024.

2) matapaki me NgĀ KŌwhiringa / Discussion and Options

The 2024-27 LTP presented for adoption was compiled from the supporting information that was previously adopted with the Consultation Document in March (Council’s “we need to talk” with the community) and was amended in accordance with the decisions made by Council at the Deliberations meeting held on 06 June 2024 and 13 June 2024. These decisions were guided by community input gathered through consultation and engagement, the submissions process, and public hearings.

Changes agreed at deliberations are summarised in The Right Debate section of the LTP. Other changes relating to a range of operational issues have also been incorporated into the final LTP as a result of additional or updated information that became available after the adoption of the Consultation Document and its supporting information.

While Councillors have already received the majority of the material presented in the LTP (i.e. the supporting information including strategies, policies, forecast financial statements, work programmes and other material), the front section of the document is new. This section serves to provide structure and includes:

· A message from the Mayor and Chief Executive Officer

· Council, Community Boards and committees and delegations

· Strategic linkages including community outcomes and strategic priorities

· An overview of Council’s approach to working in partnership with Māori

· A summary of what we consulted on and the changes that were made as a result of consultation.

Key elements of the LTP for the 2024-27 years are:

· A balanced budget in each year, where revenue exceeds expenditure (including depreciation)

· A rate to rate increase of 4.5% in 2024/25. Total range of rates revenue ranging from $112 million to $132 million.

· Net debt forecast from $224 million to $291 million.

· Total annual operating expenditure ranging from $192 million to $213 million.

· Total annual spend on capital projects ranging from $147 million to $162 million.

The process from here:

The Local Government Act 2002 requires Council to adopt its LTP by 30 June 2024.

Adoption of the LTP must follow adoption of the Revenue and Financing Policy.

The LTP must then be adopted to enable the setting of rates for the 2024/2025 financial year.

Take Tūtohunga / Reason for the recommendation

Section 93 of the Local Government Act 2002 requires a Council to have, at all times, a Long Term Plan. The section prescribes the purpose and the procedure for adopting an LTP as well as specifying that an LTP must be adopted before the commencement of the first year to which it relates, and that an LTP adopted under this section must cover a period of not less than 10 consecutive financial years.

The 2024-27 LTP meets the statutory requirements of the Act and must be adopted by Council prior to 1 July 2024.

3) PĀnga PŪtea me ngĀ wĀhanga tahua / Financial Implications and Budgetary Provision

The 2024-27 LTP sets in place the Council programme for the next three years along with the funding required. This document sets the budgets for the three year period.

If the 2024-27 LTP is not adopted, the Council would not be adhering to the Severe Weather Emergency (Local Government Act 2002 - Long-term Plan) Order 2023 which we prescribed to. Additionally, Council would only be able to rate for the 2024/25 year based on 25% of the rates that are payable in the previous year being 2023/24 as per Section 50 of the Local Government (Rating) Act 2002. This would have implications across all departments within the organisation.

Āpitihanga / Attachments

1. Treasury, Liability and Investment Policies - A4757338 ⇩

2. FNDC LTP 2024-27 - A4759775 ⇩

Hōtaka Take Ōkawa / Compliance Schedule:

Full consideration has been given to the provisions of the Local Government Act 2002 S77 in relation to decision making, in particular:

1. A Local authority must, in the course of the decision-making process,

a) Seek to identify all reasonably practicable options for the achievement of the objective of a decision; and

b) Assess the options in terms of their advantages and disadvantages; and

2. This section is subject to Section 79 - Compliance with procedures in relation to decisions.

He Take Ōkawa / Compliance Requirement	Aromatawai Kaimahi / Staff Assessment
State the level of significance (high or low) of the issue or proposal as determined by the Council’s Significance and Engagement Policy	This decision involves a high degree of significance.
State the relevant Council policies (external or internal), legislation, and/or community outcomes (as stated in the LTP) that relate to this decision.	The Local Government Act 2002. Sever Weather Emergency Recovery (Local Government Act 2002 – Long-term Plan) Order 2023
State whether this issue or proposal has a District wide relevance and, if not, the ways in which the appropriate Community Board’s views have been sought.	District-wide relevance. Community Boards were represented at all workshops and public meetings. Community Board submissions were considered.
State the possible implications for Māori and how Māori have been provided with an opportunity to contribute to decision making if this decision is significant and relates to land and/or any body of water. State the possible implications and how this report aligns with Te Tiriti o Waitangi / The Treaty of Waitangi.	Implications were considered within the development process of the LTP.
Identify persons likely to be affected by or have an interest in the matter, and how you have given consideration to their views or preferences (for example – youth, the aged and those with disabilities).	The LTP applies to all ratepayers and residents of the District. Feedback received from the public was considered through the decision-making process.
State the financial implications and where budgetary provisions have been made to support this decision.	The LTP sets the budgets for the next 3 years.
Chief Financial Officer review.	The Chief Financial Officer has reviewed this report.

Extraordinary Council Meeting Agenda

26 June 2024

Extraordinary Council Meeting Agenda

26 June 2024

6.3 Setting of Rates, Due Dates and Penalties for 2024-2025

File Number: A4736936

Author: Zakeeda Khan, Senior Corporate Financial Planner

Authoriser: Jonathan Slavich, Chief Financial Officer

Purpose of the Report

The purpose of the report is to allow Council to set the rates, due dates, and penalties for the 2024-2025 rating year in accordance with the provisions of the Local Government (Rating) Act 2002.

Executive Summary

Now that Council has adopted the Long-Term Plan 2024-2027 it must set the rates for the 2024-2025 rating year.

· Set General Rates

· Set Targeted Rates

· Penalty Dates

· Setting of the Fees in respect to Postponed Rates

Recommendation

That, pursuant to Section 23 of the Local Government (Rating) Act 2002 (the Act), Council

sets the rates as described below for the year commencing 1st July 2024 and concluding 30th June 2025;

All rates are shown inclusive of GST

GENERAL RATE

General Rate

Differentiated on the basis of land use set on all rateable land

Differential	Basis	Rate
General Differential	Per $ of Land Value	$0.0029344
Commercial Differential	Per $ of Land Value	$0.0080696

Uniform Annual General Charge (UAGC):

A UAGC of $450.00 per SUIP on every rateable Rating Unit

Definition of a SUIP:

· Any part of a rating unit that is used or occupied by any person, other than the ratepayer, having a right to use or inhabit that part by virtue of a tenancy, lease, licence, or other agreement

· Any part or parts of a rating unit that is used or occupied by the ratepayer for more than one single use.

The following are considered to be separately used parts of a rating unit:

· individual flats or apartments

· separately leased commercial areas which are leased on a rating unit basis

· vacant rating units

TARGETED RATES

ROADING RATES

Uniform Roading Rate

A Uniform Targeted Rate of $100 per SUIP on every rateable Rating Unit

Differential Roading Rate

Differentiated on the basis of land use set on all rateable land

Differential	Basis	Rate
Residential	Per $ of Land Value	$0.0000816
Lifestyle	Per $ of Land Value	$0.0000898
Farming General	Per $ of Land Value	$0.0001112
Horticulture	Per $ of Land Value	$0.0000678
Dairy	Per $ of Land Value	$0.0001872
Forestry	Per $ of Land Value	$0.0013942
Commercial	Per $ of Land Value	$0.0002272
Industrial	Per $ of Land Value	$0.0001986
Mining/Quarry	Per $ of Land Value	$0.0078519
Other	Per $ of Land Value	$0.0001736

Ward Services Rate

Differentiated on the basis of location set on all rateable land in the identified wards

Differential	Basis	Rate
BOI - Whangaroa Ward	Per SUIP	$447.50
Te Hiku Ward	Per SUIP	$425.90
Kaikohe - Hokianga Ward	Per SUIP	$559.10

STORMWATE RATES

Stormwater Public Good Rate is set on every rating unit in the district

Per Rating Unit

$10.00

Fixed rate set on differential categories on all rateable land identified in the rating area maps for the listed urban communities;

Ahipara	Haruru Falls	Kaikohe	Kawakawa
Awanui	Hihi	Kaimaumau	Karikari
East Coast	Houhora/Pukenui	Kaitāia	Kerikeri/Waipapa
Kohukohu	Ōkaihau	Paihia/Te Haumi	Taupo Bay
Moerewa	Ōpononi/Ōmāpere	Rāwene	Tauranga Bay
Ngāwhā	Ōpua/Ōkiato	Russell	Whangaroa/Kāeo

Differential	Basis	Rate
General	50%	$187.50
Commercial	100%	$375.00

DEVELOPMENT RATES

Paihia CBD Development Rate

Differentiated on the basis of land use set on all rateable land identified in the rating area maps

Differential	Basis	Rate
General Differential	Per SUIP	$18.00
Commercial Differential	Per SUIP	$56.00

Kaitāia BID Rate

Commercial rating units defined in the rating area map	Basis	Rate
Commercial rating units defined in the rating area map	Per $ of Land Value	$0.0007578

BOI Recreation Centre Rate

Rating Units defined in the rating area map	Basis	Rate
Rating Units defined in the rating area map	Per SUIP	$5.00

SEWERAGE RATES

Separate sewerage rates are set for each sewerage scheme on every rating unit that is connected to each scheme or to which the scheme is “available”, that is where a rating unit is capable of being connected to a public reticulated wastewater disposal system.

The additional pan rate is set on the basis of the third and every subsequent water closet or urinal within the SUIP. A rating unit used primarily as a residence for a single household must not be treated as having more than a single pan.

Ahipara Sewerage Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$348.16
Available	Per Rating Unit	$348.16
Additional Pan Rate	Per additional pan	$208.90

East Coast* Sewerage Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$311.40
Available	Per Rating Unit	$311.40
Additional Pan Rate	Per additional pan	$186.84

Hihi Sewerage Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$1,307.93
Available	Per Rating Unit	$1,307.93
Additional Pan Rate	Per additional pan	$784.76

Kāeo Sewerage Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$706.47
Available	Per Rating Unit	$706.47
Additional Pan Rate	Per additional pan	$423.88

Kaikohe Sewerage Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$153.75
Available	Per Rating Unit	$153.75
Additional Pan Rate	Per additional pan	$92.25

Kaitāia and Awanui Sewerage Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$276.96
Available	Per Rating Unit	$276.96
Additional Pan Rate	Per additional pan	$166.18

Kawakawa Sewerage Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$456.20
Available	Per Rating Unit	$456.20
Additional Pan Rate	Per additional pan	$273.72

Kerikeri Sewerage Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$666.23
Available	Per Rating Unit	$666.23
Additional Pan Rate	Per additional pan	$399.74

Kohukohu Sewerage Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$706.75
Available	Per Rating Unit	$706.75
Additional Pan Rate	Per additional pan	$424.05

Ōpononi Sewerage Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$366.41
Available	Per Rating Unit	$366.41
Additional Pan Rate	Per additional pan	$219.85

Paihia Sewerage Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$450.82
Available	Per Rating Unit	$450.82
Additional Pan Rate	Per additional pan	$270.49

Rangiputa Sewerage Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$243.76
Available	Per Rating Unit	$243.76
Additional Pan Rate	Per additional pan	$146.26

Rāwene Sewerage Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$434.18
Available	Per Rating Unit	$434.18
Additional Pan Rate	Per additional pan	$260.51

Russell Sewerage Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$468.80
Available	Per Rating Unit	$468.80
Additional Pan Rate	Per additional pan	$281.28

Whangaroa Sewerage Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$673.09
Available	Per Rating Unit	$673.09
Additional Pan Rate	Per additional pan	$403.85

Whatuwhiwhi Sewerage Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$387.49
Available	Per Rating Unit	$387.49
Additional Pan Rate	Per additional pan	$232.49

*East Coast includes Taipa, Cable Bay, Coopers Beach, Mangonui

Sewerage Public Good Rate is set on every rating unit in the district

Per Rating Unit

$15.00

District Wide Sewerage Operating Rate is set on every rating unit connected to a sewerage scheme

Operating Rate	Basis	Rate
Connected (All schemes)	Per SUIP	$867.00
Additional Pan Rate	Per additional pan	$520.20

WATER RATES

Separate water rates are set for each water supply scheme differentiated on the basis of supply or availability of supply to each scheme, that is, capable of being connected to a public reticulated water supply system.

Kaikohe Water Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$347.41
Available	Per Rating Unit	$347.41

Kaitāia Water Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$287.89
Available	Per Rating Unit	$287.89

Kawakawa Water Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$367.61
Available	Per Rating Unit	$367.61

Kerikeri Water Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$229.14
Available	Per Rating Unit	$229.14

Ōkaihau Water Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$407.92
Available	Per Rating Unit	$407.92

Ōmāpere/Ōpononi Water Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$613.16
Available	Per Rating Unit	$613.16

Paihia Water Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$239.40
Available	Per Rating Unit	$239.40

Rāwene Water Capital Rate

Differential	Basis	Rate
Connected	Per SUIP	$290.51
Available	Per Rating Unit	$290.51

Water Public Good Rate is set on every rating unit in the district

Per Rating Unit

$15.00

District Wide Water Operating Rates

The District wide operating rates are assessed on the basis of the quantity of water supplied as recorded by meter, or for a non-metered supply, per SUIP.

Metered Supply rate (all schemes)

Operating Rate	Basis	Rate
Potable Water	Per m³ Supplied	$4.40
Non-potable Water	Per m³ Supplied	$2.86

Non-Metered Water Supply Rate (Includes 250 M³Supply)

Operating Rate	Basis	Rate
Potable Water	Per SUIP	$1,395.21
Non-potable Water	Per SUIP	$1,009.96

DRAINAGE RATES are set on all rateable land in the relevant drainage area

Kaitāia Drainage Area

Basis

Rate

Area of land within the defined rating area

Per hectare

$12.47

Kaikino Drainage Area (as defined in the FIS)
Differential	Basis	Rate
Differential A	Per hectare	$11.46
Differential B	Per hectare	$5.73
Differential C	Per hectare	$1.91

Motutangi Drainage Area (as defined in the FIS)
Differential	Basis	Rate
Differential A	Per hectare	$0.00
Differential B	Per hectare	$0.00
Differential C	Per hectare	$0.00

Waiharara Drainage Area (as defined in the FIS)
Differential	Basis	Rate
Differential A	Per hectare	$20.96
Differential B	Per hectare	$10.48
Differential C	Per hectare	$3.50

And that, pursuant to Section 24 of the Act and with the exception of the targeted rates set for the supply of water pursuant to Section 19 of the Act, Council charges the rates for the 2024-2025 rating year by way of four equal instalments. Each instalment to be paid on or before the due dates set out below;

Rate Instalment	Due Date	Penalty Date
First Instalment	20 August 2024	27 August 2024
Second Instalment	20 November 2024	27 November 2024
Third Instalment	20 February 2025	27 February 2025
Fourth Instalment	20 May 2025	27 May 2025

And that, pursuant to Sections 57 and 58 of the Act and with the exception of the targeted rates set for the supply of water pursuant to Section 19 of the Act, Council imposes the following penalties:

A ten percent (10%) penalty on any portion of any instalment of rates assessed in the 2024-2025 financial year that is not paid on or by the due date for payment as detailed above. This penalty will be added on the penalty dates detailed above;

And that the water meters be read and invoiced on a six-month cycle, or more often if required, and the subsequent invoices become due for payment on the dates in the table below.

And that, pursuant to Sections 57 and 58 of the Act, Council imposes the following penalties in respect of targeted rates set for the supply of water pursuant to Section 19 of the Act:

A ten percent (10%) penalty on any portion of the rate for the supply of water charged pursuant to Section 19 of the Act, as separately invoiced, that is not paid on or by the due date for payment as set out below;

Scheme	1^st Invoice	Due Date	Penalty Date	2^nd Invoice	Due Date	Penalty Date
Kaikohe	Nov 2024	20/12/2024	27/12/2024	May 2025	20/06/2025	27/06/2025
Kaitāia	Aug 2024	20/09/2024	27/09/2024	Feb 2025	20/03/2025	27/03/2025
Kawakawa	Jul 2024	20/08/2024	27/08/2024	Jan 2025	20/02/2025	27/02/2025
Kerikeri	Sep 2024	21/10/2024	28/10/2024	Mar 2025	21/04/2025	28/04/2025
Ōkaihau	Jul 2024	20/08/2024	27/08/2024	Jan 2025	20/02/2025	27/02/2025
Ōmāpere/ Ōpononi	Jul 2024	20/08/2024	27/08/2024	Jan 2025	20/02/2025	27/02/2025
Paihia	Oct 2024	20/11/2024	27/11/2024	Apr 2025	20/05/2025	27/05/2025
Rāwene	Jul 2024	20/08/2024	27/08/2024	Jan 2025	20/02/2025	27/02/2025

And that, pursuant to Section 88 of the Act, Council sets Postponement Fees as provided for in the relevant Rates Postponement Policies;

FEES IN RESPECT OF POSTPONED RATES

Pursuant to Section 88 of the Local Government (Rating) Act 2002, Council will charge a postponement fee on all rates that are postponed under any of its postponement policies.

The Postponement fees are as follows:

· Application Fee: $300

· Administration Fee: $50 per year

· Financing Fee on all Postponements: Currently set at 4.83% pa but may vary to match Council’s average cost of funds. At Council’s discretion all these fees may be added to the total postponement balance.

1) Background

Council has adopted the Long Term Plan 2024-2027 and therefore, pursuant to Section 23 of the Local Government (Rating) Act 2002 (the Act), must now formally resolve to set the rates for the year commencing 01 July 2024 and concluding 30 June 2025.

2) Discussion and Options

The Act requires Council to formally set the rates for each year after it has adopted the appropriate Annual Plan or Long-Term Plan. It is this resolution which gives Council the power to set and charge rates for the year.

Reason for the recommendation

It is by setting the rates that Council obtains the funding for the forthcoming year. This resolution provides for funding as set out in the Long Term Plan 2024-2027 for the 2024-2025 rating year.

3) Financial Implications and Budgetary Provision

It is by setting the rates that Council obtains the funding for the forthcoming year. This resolution provides funding as is set out in the Long Term Plan 2024–2027 for the 2024-2025 rating year.

Attachments

Nil

Compliance schedule:

Full consideration has been given to the provisions of the Local Government Act 2002 S77 in relation to decision making, in particular:

1. A Local authority must, in the course of the decision-making process,

a) Seek to identify all reasonably practicable options for the achievement of the objective of a decision; and

b) Assess the options in terms of their advantages and disadvantages; and

2. This section is subject to Section 79 - Compliance with procedures in relation to decisions.

Compliance requirement	Staff assessment
State the level of significance (high or low) of the issue or proposal as determined by the Council’s Significance and Engagement Policy	Low
State the relevant Council policies (external or internal), legislation, and/or community outcomes (as stated in the LTP) that relate to this decision.	Local Government Act 2002, Local Government Rating Act 2002
State whether this issue or proposal has a District wide relevance and, if not, the ways in which the appropriate Community Board’s views have been sought.	N/A
State the possible implications for Māori and how Māori have been provided with an opportunity to contribute to decision making if this decision is significant and relates to land and/or any body of water.	N/A
Identify persons likely to be affected by or have an interest in the matter, and how you have given consideration to their views or preferences.	N/A
State the financial implications and where budgetary provisions have been made to support this decision.	As detailed in the Financial Implications and Budgetary Provision section of this report.
Chief Financial Officer review.	The Chief Financial Officer has reviewed this report