Agenda of Extraordinary Council Meeting

Extraordinary Council Meeting item: 3.1

4 June 2019

TITLE:	Adoption of User Fees and Charges 2019/20 \| Kaupapa Here a Utu
ID:	A1194707
From:	Kyla Carlier, Corporate Planning Manager and Robyn Broadhurst, Policy Specialist

Executive summary/Whakarāpopototanga

This report presents the user fees and charges, and associated policy, contained within the User Fees and Charges 2019/20 schedule for adoption by council.

Council’s User Fees and Charges 2019/20 underwent a period of public consultation concurrently with the Annual Plan 2019/20.

Recommendation(s)

1. That the report ‘Adoption of User Fees and Charges 2019/20 | Kaupapa Here a Utu’ by Kyla Carlier, Corporate Planning Manager and Robyn Broadhurst, Policy Specialist and dated 20 May 2019, be received.

2. That council adopts the User Fees and Charges 2019/20 as included as Attachment 1 to this report.

3. That council authorises Jonathan Gibbard, Group Manager –Strategy, Governance and Engagement to make any necessary minor drafting, typographical, rounding, or presentation corrections to the User Fees and Charges 2019/20 prior to final publication of the document.

Council’s User Fees and Charges 2019/20 comprises the charges that council is authorised to set under the various pieces of legislation that it works under. These are reviewed annually, and have been reviewed and consulted on in conjunction with the process of developing the Annual Plan 2019/20.

All charges in the User Fees and Charges have been adjusted for inflation with a rate of 2.2% applied. This increase is slightly lower than the actual inflation budgeted for fees and charges within the Long Term Plan 2018-2028.

In addition to the inflationary increase, other minor changes included clarification to wording, minor updates to charges, and removal of redundant charges. Three new charges were also added for deemed permitted activities, new moorings in a moorings area, and reinstatement of a mooring following suspension/ cancellation. This was in response to recent changes in the RMA.

A new fee structure for water permit charges was also proposed to ensure fees and charges are fair, equitable and relevant to the amount consented. During deliberations council requested that an alternative option to the proposed fee structure be presented for consideration. Staff submitted an alternative table, with 11 fee bandwidths as opposed to the original proposed seven. Council deliberated on this further on 21 May and decided to proceed with the original seven-bandwidth structure, as proposed and consulted on.

No other changes to the User Fees and Charges 2019/20 were made as a result of council deliberations

Considerations

1. Options

Section 150 of the LGA sets out the process by which a local authority may prescribe fees and charges in respect of any matter provided for, either under a bylaw or under any other enactment, if the enactment does not authorise the local authority to charge a fee. Section 36 of the Resource Management Act 1991 authorises local authorities to fix charges, and specifies that such charges must be fixed in the manner set out by section 150 of the LGA.

Council has completed a review of fees and charges and followed the relevant process for consultation required under section 82 and 83 of the LGA.

No.	Option	Advantages	Disadvantages
1	Adopt the User Fees and Charges 2019/20	Policy, fees and charges can be updated for the 2019/20 financial year.	None
2	Do not adopt the User Fees and Charges 2019/20	None	Fees and charges will not be able to be updated for the 2019/20 financial year, resulting in inaccurate costs, and the inability of council to recover the cost of activities.

Staff recommend option 1, to adopt the User Fees and Charges 2019/20, inclusive of amendments and additional charges, as consulted.

2. Significance and engagement

Section 76AA of the LGA directs that council must adopt a policy setting out how significance will be determined and the level of engagement that will be triggered. This policy assists council in determining how to achieve compliance with the LGA requirements in relation to decisions.

Consultation on the User Fees and Charges 2019/20 has been completed, achieving compliance with council’s Significance and Engagement Policy.

3. Policy, risk management and legislative compliance

The decision to confirm and adopt the User Fees and Charges 2019/20 is in accordance with section 150 of the LGA and is consistent with the policy and legislative requirements of the various pieces of legislation that council sets charges under, including the Resource Management Act and the Biosecurity Act.

Further considerations

4. Community views

The views of the community on the amendments and alterations in the User Fees and Charges 2019/20, were obtained during a period of consultation in accordance with sections 82 and 83 of the LGA. Community views have been provided to council by way of links to full submissions and a summary of submissions report which included a comprehensive report of feedback received at the councillor/community feedback meeting.

Council has considered the proposals included in the User Fees and Charges 2019/20 by way of a deliberations meeting on 7 May 2019 that centred upon the public feedback received.

5. Māori impact statement

While there were no proposals in this User Fees and Charges that were considered to have significant and specific impacts on Māori over and above those of the general public, the process of consultation included engagement with Māori. This occurred by way of pānui circulated to all iwi and hapū groups on council’s database, and reporting to the Tai Tokerau Māori and Council working party.

6. Financial implications

The User Fees and Charges 2019/20 sets out the fees and charges for the 2019/20 financial year, which make up a portion of council’s income sources. An estimation of the income received from these fees and charges, that contributes to budgeted income for the 2019/20 financial year, is reflected in the financial statements set out in council’s Annual Plan 2019/20

7. Implementation issues

It is not anticipated there will be any implementation issues for the User Fees and Charges 2019/20 following adoption.

Attachments/Ngā tapirihanga

Attachment 1: User Fees and Charges 2019/20 ⇩

Authorised by Group Manager

Name:	Jonathan Gibbard
Title:	Group Manager - Strategy, Governance and Engagement
Date:	29 May 2019

Extraordinary Council Meeting item: 3.3

4 June 2019

TITLE:	Rates for the year 1 July 2019 to 30 June 2020
ID:	A1196118
From:	Dave Tams, Group Manager, Corporate Excellence and Casey Mitchell, Assistant Management Accountant

Executive summary/Whakarāpopototanga

Under sections 23, 24, 57 and 58 of the Local Government (Rating) Act 2002 (LGRA), the council is required to set its rates, due dates and penalty regime by resolution.

Under section 55 of the LGRA, the council may provide for a discount on the rates if payment is made by a specified date before the due date or dates, in accordance with a policy made under section 55.

This paper provides for the council to set its rates, due dates, penalty regime and discounts for the year commencing on 1 July 2019 and ending on 30 June 2020.

This paper has been prepared in accordance with the revenue and financing policy in the LTP 2018-2028 and rates section (including the funding impact statement) contained within the 2019–2020 Annual Plan.

Recommendation(s)

1. That the report ‘Rates for the year 1 July 2019 to 30 June 2020’ by Dave Tams, Group Manager, Corporate Excellence and Casey Mitchell, Assistant Management Accountant and dated 24 May 2019, be received.

2. That council notes that it has had regard to section 100T of the Biosecurity Act 1993 and confirms that its analysis of Section 100T of the Biosecurity Act 1993, as included in the Long Term Plan 2018-2028, remains appropriate in relation to setting the Pest Management Rate for 2019/20.

3. That the Northland Regional Council resolves to set the following rates under the Local Government (Rating) Act 2002 (LGRA) for the financial year commencing 1 July 2019 and ending 30 June 2020:

a. Targeted council services rate

A targeted rate as authorised by the LGRA. The rate is calculated on the total projected capital value, as determined by the certificate of projected valuation of each constituent district in the Northland region. An additional $1.73 (including GST) per each rateable separately used or inhabited part (SUIP) of a rating unit is to be assessed across the Whangārei constituency to provide funding for the ongoing maintenance of the Hātea River Channel. The rate is differentiated by location in the Northland region and assessed as a fixed amount per each rateable separately used or inhabited part (SUIP) of a rating unit in the Far North and Whangārei districts, and on each rateable rating unit (RU) in the Kaipara district. The rate is set as follows:

Including GST

Far North District $82.16 per SUIP

Kaipara District $112.05 per RU

Whangārei District $104.25 per SUIP

The Whangārei District targeted council services rate amount of $104.25 (including GST) per SUIP includes funding for the Hātea River Channel amount of $1.73 (including GST).

b. Targeted land management rate

A targeted rate as authorised by the LGRA. The rate is assessed on the land value of each rateable rating unit in the region. The rate is set per dollar of land value. The rate per dollar of land value is different for each constituent district because the rate is allocated based on projected land value, as provided for in section 131 of the LGRA. The rate is set as follows:

Including GST

Far North District $0.0001168 per dollar of land value

Kaipara District $0.0001063 per dollar of land value

Whangārei District $0.000991 per dollar of land value

c. Targeted freshwater management rate

Including GST

Far North District $0.0002379 per dollar of land value

Kaipara District $0.0002166 per dollar of land value

Whangārei District $0.0002022 per dollar of land value

d. Targeted pest management rate

A targeted rate as authorised by the LGRA. The rate is calculated on the total projected capital value, as determined by the certificate of projected valuation of each constituent district in the Northland region. The rate is a fixed amount, differentiated by location in the Northland region. The rate will be assessed on each rateable separately used or inhabited part (SUIP) of a rating unit in the Far North and Whangārei districts and each rateable rating unit (RU) in the Kaipara District. The rate is set as follows:

Including GST

Far North District $46.78 per SUIP

Kaipara District $63.80 per RU

Whangārei District $58.37 per SUIP

e. Targeted flood infrastructure rate

A targeted rate as authorised by the LGRA. The rate is a fixed amount assessed on each rateable separately used or inhabited part (SUIP) of a rating unit in the Far North and Whangārei districts and each rateable rating unit (RU) in the Kaipara District. The rate is set as follows:

Including GST

Far North District $26.02 per SUIP

Kaipara District $26.02 per RU

Whangārei District $26.02 per SUIP

f. Targeted civil defence and hazard management rate

A targeted rate as authorised by the LGRA. The rate is calculated on the total projected capital value, as determined by the certificate of projected valuation of each constituent district in the Northland region. The rate is a fixed amount, differentiated by location in the Northland region. The rate will be assessed on each rateable separately used or inhabited part (SUIP) of a rating unit in the Far North and Whangārei districts and each rateable rating unit (RU) in the Kaipara District. The rate is set as follows:

Including GST

Far North District $16.58 per SUIP

Kaipara District $22.61 per RU

Whangārei District $20.68 per SUIP

g. Targeted emergency services rate

Including GST

Far North District $11.69 per SUIP

Kaipara District $11.69 per RU

Whangārei District $11.69 per SUIP

h. Targeted regional sporting facilities rate

Including GST

Far North District $16.74 per SUIP

Kaipara District $16.74 per RU

Whangārei District $16.74 per SUIP

i. Targeted regional infrastructure rate

A targeted rate as authorised by the LGRA. This rate is assessed on the land value of each rateable rating unit in the region. The rate is set per dollar of land value. The rate per dollar of land value is different for each constituent district, because the rate is allocated based on projected land value, as provided for in section 131 of the LGRA. The rate is set as follows:

Including GST

Far North District $0.0000297 per dollar of land value

Kaipara District $0.0000270 per dollar of land value

Whangārei District $0.0000253 per dollar of land value

j. Targeted Whangārei transport rate

A targeted rate as authorised by the LGRA. The rate is a fixed amount assessed on each rateable separately used or inhabited part of a rating unit (SUIP) in the Whangārei District. The rate is set as follows:

Including GST

Whangārei District $22.83 per SUIP

k. Targeted Far North transport rate

A targeted rate as authorised by the LGRA. The rate is a fixed amount assessed on each rateable separately used or inhabited part of a rating unit (SUIP) in the Far North District. The rate is set as follows:

Including GST

Far North District $8.68 per SUIP

l. Targeted Awanui River management rate

A targeted rate set under the LGRA, set differentially by location and area of benefit as defined in the Awanui River Flood Management Plan, and as defined in the following table:

The rate is set differentially as follows:

Category	Description	Rate including GST
UA	Urban rate class UA (floodplain location) $297.95 direct benefit plus $30.01 indirect benefit per separately used or inhabited part of a rating unit (SUIP).	$327.96 per SUIP
UA	Urban rate class UA – commercial differential.	$983.87 per SUIP
UF	Urban rate classes UF (higher ground) $30.00 direct benefit plus $30.01 indirect benefit per separately used or inhabited part of a rating unit.	$60.01 per SUIP
UF	Urban rate class UF – commercial differential.	$180.03 per SUIP
Rural	Rural rate differentiated by class, $13.35 per separately used or inhabited part of a rating unit (SUIP) of indirect benefit plus a rate per hectare for each of the following classes of land in the defined Kaitāia flood rating district as illustrated in the following maps and table.	$13.35 per SUIP
Class	Description	Rate including GST
A & B	High benefit; rural land which receives high benefit from the Awanui scheme works due to reduced river flooding risk and/or reduced duration of flooding and/or coastal flooding – all rateable land other that in the commercial differential.	$24.47 per hectare
A & B commercial differential			$73.40 per hectare
C	Moderate benefit; land floods less frequently and water clears quickly – all rateable land other that in the commercial differential.	$11.07 per hectare
C commercial differential			$33.21 per hectare
F	Contributes runoff waters, and increases the need for flood protection - all rateable land other that in the commercial differential.	$1.09 per hectare
F commercial differential			$3.27 per hectare

The rating classifications are illustrated in the following maps:

m. Targeted Kaihū River management rate

A targeted rate set under the LGRA, and set differentially by location and area of benefit as defined in the following table:

Class	Description	Rate Including GST
A	Land on the floodplain and side valleys downstream of Rotu Bottleneck.	$23.72 per hectare
B	Land on the floodplain and tributary side valleys between Ahikiwi and the Rotu Bottleneck and in the Mangatara Drain catchment upstream of SH12.	$11.68 per hectare
F	Land within the Kaihū River rating area not falling within Class A and Class B.	$1.64 per hectare
Urban Contribution – A contribution from the Kaipara District Council instead of a separate rate per property:		$5,015 per annum

The rating classifications are illustrated in the following map:

n. Targeted Kaeo-Whangaroa rivers management rate

A targeted rate set under the LGRA, set on a uniform basis in respect of each rateable separately used or inhabited part of a rating unit falling within the former Whangaroa Ward rating rolls of 100-199, as illustrated in the map below:

Including GST

Former Whangaroa Ward $52.06 per SUIP

o. Targeted Whangārei urban rivers management rate

A targeted rate set under the LGRA, and assessed on all rateable properties defined by reference to the differential categories, and differentiated by location (illustrated in the map below) and, for some categories, land use. It is set as a fixed amount per each rateable separately used or inhabited part (SUIP) of a rating unit, as follows:

Category		Including GST
1	Commercial properties located in the Whangārei Central Business District flood area:	$352.25 per SUIP
2	Residential properties located in the Whangārei Central Business District flood area:	$174.16 per SUIP
3	Properties located in the contributing water catchment area (including properties falling in the Waiarohia, Raumanga, Kirikiri and Hātea River Catchments):	$43.34 per SUIP

Differential categories for the Whangārei urban rivers management rate:

Residential properties in the Whangārei central business district

Residential properties in the Whangārei central business district (CBD) flood area are defined as all rating units which are used principally for residential or lifestyle residential purposes, including retirement villages, flats etc.

Residential properties also includes multi-unit properties, these being all separate rating units used principally for residential purposes, and on which is situated multi-unit type residential accommodation that is used principally for temporary or permanent residential accommodation and for financial reward, including, but not limited to, hotels, boarding houses, motels, tourist accommodation, residential clubs and hostels but excluding any properties that are licensed under the Sale and Supply of Alcohol Act 2012.

Commercial properties in the Whangārei central business district

Commercial properties in the Whangārei CBD flood area are all separate rating units used principally for commercial, industrial or related purposes or zoned for commercial, industrial or related purposes in accordance with the Whangārei district plan. For the avoidance of doubt, this category includes properties licensed under the Sale and Supply of Alcohol 2012; and private hospitals and private medical centres.

4. Payment dates for rates, discounts, and penalty regime

That the Northland Regional Council resolves the following:

Far North District constituency:

All rates within the Far North District constituency are payable in four equal instalments, on the following dates:

Instalment	Due date for payment
Instalment 1	20 August 2019
Instalment 2	20 November 2019
Instalment 3	20 February 2020
Instalment 4	20 May 2020

The Northland Regional Council resolves to add the following penalties to unpaid Far North District constituency rates:

· In accordance with section 58(1)(a) of the LGRA, a penalty of ten percent (10%) will be added to any portion of each instalment of Far North District constituency rates assessed in the 2019/20 financial year that is unpaid on or by the respective due date for payment as stated above. These penalties will be added on the following dates:

Instalment	Date penalty will be added
Instalment 1	27 August 2019
Instalment 2	27 November 2019
Instalment 3	27 February 2020
Instalment 4	27 May 2020

Kaipara District constituency:

All rates within the Kaipara District constituency are payable in four equal instalments, on the following dates:

Instalment	Due date for payment
Instalment 1	20 August 2019
Instalment 2	20 November 2019
Instalment 3	20 February 2020
Instalment 4	20 May 2020

The Northland Regional Council resolves to add the following penalties to unpaid Kaipara District constituency rates:

· In accordance with section 58(1) (a) of the LGRA, a penalty of ten percent (10%) of so much of each instalment of the Kaipara District constituency rates assessed in the 2019/20 financial year that are unpaid after the relevant due date for each instalment will be added on the relevant penalty date for each instalment stated below, except where a ratepayer has entered into an arrangement by way of direct debit authority, or an automatic payment authority, and honours that arrangement. These penalties will be added on the following dates:

Instalment	Date penalty will be added
Instalment 1	21 August 2019
Instalment 2	21 November 2019
Instalment 3	21 February 2020
Instalment 4	21 May 2020

· In accordance with section 58(1)(b) of the LGRA, a penalty of ten per cent (10%) of the amount of all Kaipara District constituency rates (including any penalties) from any previous financial years that are unpaid on 01 July 2019 will be added on 03 July 2019.

· In accordance with section 58(1)(c) of the LGRA, a penalty of ten per cent (10%) of the amount of all Kaipara District constituency rates to which a penalty has been added under the point immediately above and which remain unpaid will be added on 06 January 2020.

Whangārei District constituency:

All rates within the Whangārei District constituency are payable in four equal instalments, on the following dates:

Instalment	Due date for payment
Instalment 1	20 August 2019
Instalment 2	20 November 2019
Instalment 3	20 February 2020
Instalment 4	20 May 2020

The Northland Regional Council resolves to add the following penalties to unpaid Whangārei District constituency rates:

· In accordance with section 58(1)(a) of the LGA, a penalty of ten percent (10%) will be added to any portion of each instalment of Whangārei District constituency rates assessed in the 2019/20 financial year that is unpaid on or by the respective due date for payment as stated above. These penalties will be added on the following dates:

Instalment	Date penalty will be added
Instalment 1	23 August 2019
Instalment 2	25 November 2019
Instalment 3	25 February 2020
Instalment 4	25 May 2020

· In accordance with section 58(1)(b) of the LGRA, a penalty of ten per cent (10%) will be added to any Whangārei District constituency rates (including any penalties) from any financial year prior to 1 July 2019 that still remain unpaid as at 4 July 2019. This penalty will be added on 4 September 2019.

The Northland Regional Council resolves to apply the following discount to Whangārei District constituency rates:

· In accordance with section 55(3) of the LGRA, where the total rates assessed for the 2019/20 year and any arrears on a rating unit in the Whangārei District constituency are paid in full on or by the due date of the first instalment, a discount of two percent (2%) of the total rates assessed on that rating unit in the 2019/20 financial year will be applied.

Background/Tuhinga

The Northland Regional Council is scheduled to adopt its 2019–2020 Annual Plan at the council meeting to be held on 4 June 2019. All formal requirements to resolve the rates for the year ended 30 June 2020 are in place and permit the following resolution to proceed.

The final rates have been calculated in accordance with the resolutions made by council on 7 May 2019; and the updated rating units, separately used or inhabited parts of a rating unit (SUIPs), capital values and land values provided by the district councils.

Under section 23 of the Local Government (Rating) Act 2002 (LGRA) the council is required to set its rates by resolution. This paper provides for the council to set rates for the year commencing on 1 July 2019 and ending on 30 June 2020.

Rates for the 2019/20 year are set out on a GST inclusive basis. This means that the amount of the rates stated includes the council’s GST obligations. Penalties are added to the amount of unpaid rates.

Section 24 of the LGRA requires that the council state the due date for payment of the rates in its resolution setting rates.

Section 57 of the LGRA states that a local authority may, by resolution, authorise penalties to be added to rates that are not paid by the due date. The resolution must state how the penalty is calculated and the date the penalty is to be added to the amount of unpaid rates. Section 58 of the LGRA sets out the penalties that may be imposed.

Pursuant to section 23(5) of the LGRA, within 20 working days of the making of this resolution, a copy will be sent to the Secretary of Local Government.

Pursuant to section 28(4) of the LGRA the rating information database was made available for public inspection during May 2019.

Council carries out its pest management activities in accordance with its Northland Regional Pest and Marine Pathway Management Plan 2017–2027. Section 100T of the Biosecurity Act requires that a regional council must decide the extent to which it funds the implementation of its regional pest and/or pathway management plan from a general rate, targeted rate, or a combination of both.

Council gave full regard to Section 100T during the process of developing the Long Term Plan 2018-2028, and adopted the analysis for the purpose of setting the Pest Management Rate. The full analysis was included in the Long Term Plan.

Council also carried out an analysis of funding of the Regional Pest and Marine Pathway Management Plan and in the Cost Benefit Analysis to the plan.

No significant changes have been made to the Pest Management Rate as a result of the Annual Plan 2019/20, and the analysis adopted by council remains applicable. This report confirms council’s adoption of this analysis.

The full details of the rates calculations and rates collected from each constituent district of the Northland region will be as set out in the tables below:

Table One: Valuations by district (including equalised values)

SUIP = Separately used or inhabited part of a rating unit.

	Gross no. rating units (Kaipara) or SUIPs (others)	Net no. rating units (Kaipara) or SUIPs (others)	Capital Value $000's	Land Value $000's	Equalised Capital Value $000's	Equalised Land Value $000's	Equalised CV%	Equalised LV%
Far North District	37,852	36,798	15,268,782	7,756,500	18,395,349	9,360,194	33.07%	32.34%
Kaipara District	14,562	13,933	8,698,428	4,995,834	9,498,838	5,462,467	17.08%	18.87%
Whangārei District	45,622	44,461	27,733,861	14,123,014	27,733,861	14,123,014	49.86%	48.79%
Total Valuation - Northland	98,036	95,192	51,701,070	26,875,348	55,628,048	28,945,676	100.00%	100.00%

Table Two: Northland Regional Council rates for the 2019/20 financial year

Budgeted Rates 2019/20 (including GST)	Far North District	Kaipara District	Whangārei District	Total $ (gross)	Total $ (net)
Targeted council services rate
Rate per SUIP	$82.16			3,109,982	3,023,383
Rate per RU		$112.05		1,631,669	1,561,189
Rate per SUIP			$104.25	4,755,947	4,634,917
				9,497,598	9,219,489
Freshwater management rate
Rate per $ of Actual LV	$0.0002379			1,845,620	1,823,491
Rate per $ of Actual LV		$0.0002166		1,082,154	1,064,161
Rate per $ of Actual LV			$0.0002022	2,855,984	2,751,351
				5,783,758	5,639,003
Targeted pest management rate
Rate per SUIP	$46.78			1,770,784	1,721,475
Rate per RU		$63.80		929,051	888,921
Rate per SUIP			$58.37	2,663,165	2,595,393
				5,363,000	5,205,789
Targeted land management rate
Rate per $ of Actual LV	$0.0001168			906,054	895,546
Rate per $ of Actual LV		$0.0001063		531,165	522,627
Rate per $ of Actual LV			$0.0000991	1,400,168	1,351,234
				2,837,387	2,769,407
Targeted flood infrastructure rate
Rate per SUIP	$26.02			984,883	957,458
Rate per RU		$26.02		378,898	362,532
Rate per SUIP			$26.02	1,187,074	1,156,865
				2,550,855	2,476,855
Targeted civil defence and hazard management rate
Rate per SUIP	$16.58			627,428	609,957
Rate per RU		$22.61		329,184	314,965
Rate per SUIP			$20.68	943,619	919,606
				1,900,231	1,844,528
Targeted regional sporting facilities rate
Rate per SUIP	$16.74			633,474	615,835
Rate per RU		$16.74		243,706	233,180
Rate per SUIP			$16.74	763,523	744,092
				1,646,994	1,593,107
Targeted regional infrastructure rate
Rate per $ of Actual LV	$0.0000297			230,274	227,152
Rate per $ of Actual LV		$0.0000270		135,100	132,562
Rate per $ of Actual LV			$0.0000253	357,469	342,735
				722,842	702,449
Targeted emergency services rate
Rate per SUIP	$11.69			442,406	430,087
Rate per RU		$11.69		170,200	162,848
Rate per SUIP			$11.69	533,230	519,660
				1,145,836	1,112,595
Targeted Whangārei transport rate
Rate per SUIP			$22.83	1,041,703	1,015,194

Targeted Far North transport rate
Far North District	$8.68			328,621	319,470

Targeted Awanui River management rate
Far North District - Rural				210,330	207,969
Far North District - Urban				892,913	882,383
				1,103,243	1,090,352
Targeted Kaihū River management rate
Kaipara District (Kaihū river area only)				79,869	79,869

Targeted Kaeo-Whangaroa rivers management rate
Far North (Kaeo only)	$52.06			123,981	116,645

Targeted Whangārei urban rivers management rate
Rates per SUIP				1,167,409	1,154,250

Total rates				Gross $	Net $
Far North District				12,106,715	11,830,850
Kaipara District				5,510,995	5,322,854
Whangārei District				17,669,291	17,185,296
TOTAL RATES				35,287,001	34,339,001

Considerations

1. Options

No.	Option	Advantages	Disadvantages
1	Adopt the recommendations presented in this report.	Legally generate the rating revenue required to fund the council’s 2019/20 work programmes.	None
2	Do not adopt the recommendations presented in this report.	None	Inability to legally strike the 2019/20 rates. Consequently, unless alternative funding streams were obtained, the council would fail to deliver all its 2019/20 work programmes.

The staff’s recommended option is to adopt the recommendations presented in this report.

2. Significance and engagement

The council’s 2019–2020 Annual Plan has been developed in accordance with sections 93 and 93A-93G of the Local Government Act 2002, and contains details of the proposed rates.

The rates being set have been established as part of the 2019–2020 Annual Plan process that included consultation with the public who have had the opportunity to fully consider the issues and present their views to the council, which have in turn been taken into consideration.

Consequently, this resolution is required to enact previous decisions of council through the annual plan process and is an administrative decision that does not itself trigger the Significance and Engagement Policy.

The decisions in this report are in accordance with sections 76 to 82 of the Local Government Act 2002 and the Local Government (Rating) Act 2002.

The public will have access to the final 2019–2020 Annual Plan and rates resolution through the council’s website.

3. Policy, risk management and legislative compliance

This report has been independently reviewed by Simpson Grierson, and meets all the statutory requirements under the Local Government (Rating) Act 2002 for the setting of 2019/20 rates.

This report has been independently reviewed by the auditors Deloittes.

Further considerations

4. Community views

The impact of the 2019–2020 Annual Plan budgets on council’s rates has been consulted on with the community through the 2019–2020 Annual Plan consultative procedure in accordance with s82 of the Local Government Act 2002.

5. Māori impact statement

Targeted consultation on the council’s rates funding requirement was undertaken with iwi as part of the 2019–2020 Annual Plan consultation process using existing relationship channels.

6. Financial implications

This report discusses setting of rates for the 2019/20 financial year. The financial impacts of the recommendations in this report are significant as it determines council’s ability to collect rate revenue.

7. Implementation issues

There are no implementation issues that the council needs to be aware of.

Attachments/Ngā tapirihanga

Nil

Authorised by Group Manager

Name:	Dave Tams
Title:	Group Manager, Corporate Excellence
Date:	29 May 2019

TITLE:	Adoption of the Annual Plan 2019/20 \| Mahere-a-Tau 2019/20
ID:	A1163608
From:	Kyla Carlier, Corporate Planning Manager