Rating remains the one constant source of local government funding. It also has the greatest level of flexibility. Local authorities can fine tune their rates setting as to:

  • the values upon which rates are set (annual value, capital value or land value),
  • the type of rate (general, uniform annual general charge, or targeted).

But rates issues can and do cause problems. The setting of rates each year is an exacting process, and each rate must comply fully with the provisions of the Local Government (Rating) Act 2002 and be in accordance with categories of rateable land identified in the local authority's Funding Impact Statement.

The close relationship between the setting of rates and the annual plan or long-term plan process must be managed. In addition the rating information database, and the district valuation roll prepared under the Rating Valuations Act 1998, must be maintained.

Brookfields' team deals with all manner of rating issues that arise in relation to the rating process, eligibility for rates and collection difficulties. For example in recent years the practice of rating each separately used or inhabited part of a rating unit (SUIP) has gained prominence, and can put pressure on ratepayers. Also the collection of rates on undeveloped Maori land remains problematic and requires pragmatic solutions that remain within the legal limitations.

Brookfields has first class advisors and litigators to manage all rating issues and risks.

What we do:

  • Advise on rate setting process, and implementation
  • Advise on eligibility of land for rates
  • Debt collection for unpaid rates
  • Negotiate settlements or, if necessary, appear on rating matters in litigation

Your key contacts


Need Assistance?


Auckland Office: +64 9 379 9350

Wellington Office: +64 4 499 9824


Contact us today