Agenda of Extraordinary Meeting of the Governing Body

Governing Body

29 June 2022

Adoption of the Annual Budget 2022/2023

File No.: CP2022/07951

Te take mō te pūrongo

Purpose of the report

1. To formally adopt Auckland Council’s Annual Budget 2022/2023, including 21 local board agreements.

Whakarāpopototanga matua

Executive summary

2. We consulted on the Annual Budget 2022/2023 from 28 February 2022 to 28 March 2022. Feedback was then presented to the Finance and Performance Committee on 4 May 2022.

3. On 7 June 2022, after considering feedback received and other relevant information, the Governing Body received recommendations from the Finance and Performance Committee and agreed the key decisions needed to finalise the Annual Budget 2022/2023. The annual budget document has been prepared reflecting these decisions and includes:

· prospective financial statements and other financial information

· rating policy, reflecting decisions made on 7 June 2022

· the Summary of the Tūpuna Maunga Authority Operational Plan 2022/2023 agreed on 7 June 2022

· local board agreements and other local content adopted by the 21 local boards between 15 and 23 June 2022.

4. The Local Government Act 2002 requires the council to adopt the annual budget before 1 July 2022. Following adoption, staff will finalise documentation for distribution.

5. Given that the annual budget document attached to this report reflects the decisions made by Governing Body on 7 June 2022 and has been confirmed as being compliant with legal requirements, only limited minor changes can be made at this stage of the process.

Ngā tūtohunga

Recommendation/s

That the Governing Body:

a) whai / adopt the Auckland Council Annual Budget 2022/2023, as the council’s annual plan for 2022/2023, including 21 local board agreements

b) tautapa / delegate authority and responsibility for jointly agreeing any required editorial changes to the Auckland Council Annual Budget 2022/2023 document to the chair of the Finance and Performance Committee and the Group Chief Financial Officer.

Horopaki

Context

Background

6. All councils are required by legislation to adopt an annual plan (referred to by Auckland Council as the annual budget) every year, except once every three years when the long-term plan acts as the annual plan. This plan sets out intended service levels and agreed budgets and provides the basis on which the council’s rates are set.

7. For each financial year, the council must have a local board agreement (as agreed between the Governing Body and the respective local board) for each of the 21 local board areas. These local board agreements set out priorities and intended levels of service for local activities, and the capital and operating expenditure budgets required to fund these activities. The local board agreements for the 2022/2023 financial year have been developed as part of the annual plan process and have been adopted by the local boards.

8. For each financial year, the Tūpuna Maunga Authority and the council must agree an annual operational plan to provide a framework in which the council will carry out its functions for the routine management of the maunga and administered lands. The Tūpuna Maunga Authority Operational Plan must be prepared and adopted concurrently with the council’s annual plan and be included in summary form. On 7June 2022, the Governing Body approved the Tūpuna Maunga Authority Operational Plan 2022/2023 and the Summary of the Tūpuna Maunga Authority Operational Plan 2022/2023 for inclusion in the Annual Budget 2022/2023.

Consultation process

9. In December 2021, the Governing Body agreed the proposals to be consulted on for the Annual Budget 2022/2023.

10. Between December 2021 and February 2022, the Annual Budget 2022/2023 Consultation Document and Supporting Information were prepared.

11. On 8 February 2022, the Governing Body adopted the Consultation Document and Supporting Information and agreed the approach to consultation.

12. Public consultation on the council’s proposed Annual Budget was open between 28 February 2022 and 28 March 2022.

13. The following approach was used to ensure decision-makers were well informed about feedback received:

· subject matter experts (SMEs) reviewed the feedback received relevant to their areas of expertise and summarised the issues raised.

· reports were prepared which summarised the feedback and were discussed at a Finance and Performance Committee workshop on 4 May 2022. Analysis of the implications of the feedback received in relation to specific proposals was included in decision-making reports considered by the Finance and Performance Committee on 7 June 2022.

· 21 reports were prepared summarising the consultation feedback for each local board area and were considered by each local board between 10 and 12 May 2022.

14. In addition to the feedback summary reports, all feedback received was made available to elected members. In May 2022, the feedback summary reports, along with all submissions, were made available to the public via the Auckland Council website.

Risk management oversight

15. Separately to the Finance and Performance Committee’s work in preparation for decision-making on the annual budget, the Audit and Risk Committee on 17 May 2022 considered a report on the risk management approach for the Annual Budget 2022/2023. The Audit and Risk Committee resolved (under resolution number AUD/2022/19) to:

a) note that ongoing impacts of the COVID-19 pandemic, along with rising inflation and interest rates and labour market and supply chain constraints are presenting significant risks to the financial position of the Auckland Council group

b) note that the process to prepare and adopt the Annual Budget 2022/2023 is responding to these risks with a strong commitment to sustainable and prudent financial management

c) note that once the Annual Budget 2022/2023 is adopted there will be a need for careful ongoing monitoring and management of some key financial risks

d) agree to advise the Governing Body that an appropriate approach is being taken to manage the key financial risks associated with the Annual Budget 2022/2023, provided that the Governing Body is able to reach agreement on a budget that addresses the financial pressures in a sustainable and financially prudent manner.

16. These resolutions were reported to the Governing Body on 7 June 2022 alongside other budget related reports with advice on the options for managing the key financial risks associated with the Annual Budget 2022/2023.

Final decision making

17. On 7 June 2022, the Finance and Performance Committee recommended to the Governing Body the decisions required to finalise the Annual Budget 2022/2023. The Governing Body subsequently agreed these decisions. These included decisions required to finalise local board agreements.

18. Following these decisions, agreements were prepared for each local board that reflected:

· the impact of the decisions made by the Governing Body on 7 June 2022

· re-prioritisation decisions by local boards of locally driven initiative (discretionary) budgets

· the allocation of central costs (including depreciation, interest, corporate overheads and staff costs)

· minor administrative adjustments, if any.

19. Decisions made on 7 June 2022 at the Finance and Performance Committee and Governing Body have been incorporated into the Annual Budget 2022/2023 materials recommended for adoption today.

20. On 22 June 2022, a workshop was held with the Finance and Performance Committee to provide an overview of the final documents for the Annual Budget 2022/2023.

21. Local board business meetings are being held between 15 and 23 June 2022 for all local boards to consider the adoption of their Local Board Agreements 2022/2023, the outcome of which will be advised to the Governing Body in advance of this meeting.

22. On 23 June 2022, the Governing Body will consider a report on the implementation of the proposed changes to local board decision-making responsibilities as part of the Governance Framework Review. Any changes that are agreed by the Governing Body will be reflected in the Allocation of Decision-Making responsibilities of Auckland Council's Governing Body and Local Boards policy that is included in the final documents for the Annual Budget 2022/2023.

Tātaritanga me ngā tohutohu

Analysis and advice

23. Following the decisions on 7 June 2022, two volumes have been prepared that make up the final documents for the Annual Budget 2022/2023.

24. The contents of these two volumes are:

· Volume 1 – provides an overview of the key highlights and priorities for 2022/2023. It includes the prospective financial statements and funding impact statement, other key financial information and the summary of the Tūpuna Maunga Authority Operational Plan 2022/2023. Volume 1 is appended as Attachment A.

· Volume 2 – contains the local board agreements for 2022/2023 (which outline local activity initiatives and budgets for each of the 21 local boards) and Allocation of Decision-Making responsibilities of Auckland Council's Governing Body and Local Boards. Volume 2 will be circulated prior to the meeting.

25. When preparing, consulting on, and making decisions on the annual budget, the council has followed a thorough process, including considering:

· significance and materiality

· the extent of the council’s resources

· decision-making obligations in Part 6 of the Local Government Act 2002

· content requirements for an annual budget

· prudent financial management requirements.

26. Council’s internal legal team has reviewed the annual budget documents and has confirmed that they comply with the requirements for an annual plan in the Local Government Act 2002, the Local Government (Auckland Council) Act 2009, and other related legislation, and that they comply with the decisions made by the Governing Body on 7 June 2022.

27. Given the annual budget document attached to this report reflects the decisions made on 7 June 2022 and has been confirmed as being compliant with legal requirements, only limited minor changes can be made at this stage of the process.

Tauākī whakaaweawe āhuarangi

Climate impact statement

28. Climate action was identified as a key topic for the Annual Budget 2022/2023 as part of the Mayoral Proposal and decisions on items for consultation.

29. Climate action has been highlighted in the final budget documents as a priority for council for 2022/2023 and beyond.

30. Digital copies of the final budget documents will be promoted to avoid overproduction of printed versions.

Ngā whakaaweawe me ngā tirohanga a te rōpū Kaunihera

Council group impacts and views

31. Staff from the council-controlled organisations (CCOs) and council departments have been directly involved in the development of the final budget documents where appropriate.

32. All CCOs and council departments will be affected by decisions made for the Annual Budget 2022/2023. Budget updates have been made on a regular basis to the Executive Leadership Team, council departments and the CCOs.

Ngā whakaaweawe ā-rohe me ngā tirohanga a te poari ā-rohe

Local impacts and local board views

33. Local boards have been involved in developing the Annual Budget 2022/2023. Prior to making final decisions, discussions were held between the Finance and Performance Committee and local boards on 25 May 2022. On 7 June 2022, the Finance and Performance Committee was also provided with a summary report which included all resolutions on advocacy and regional issues passed by local boards regarding decision making for the annual budget.

34. The local board agreements for the 2022/2023 financial year have been developed as part of the annual budget process and will considered for adoption by all local boards at their business meetings between 15 and 23 June, the outcome of which will be advised to the Governing Body in advance of this meeting.

Tauākī whakaaweawe Māori

Māori impact statement

35. Engagement with mana whenua and mataawaka was a focus for the wider engagement strategy which was presented as part of the communications and engagement approach to the Governing Body on 8 February 2022 for approval. Targeted engagement with mana whenua and mataawaka was held during the consultation period, including pre-consultation workshops held in February 2022.

36. As part of the public consultation process on the annual budget, 488 submissions were received from individuals who identified as Māori, two submissions from mataawaka organisations and eight submissions from mana whenua organisations.

37. Reporting on the annual budget submissions took a new split view approach to ensure that feedback from Māori entities was clear and distinct from general population feedback.

38. An in-depth report analysing the feedback from Māori entities was included as an attachment to the regional feedback report presented to the Finance and Performance Committee at a workshop on 4 May 2022 and this was included as an attachment to a report on 7 June 2022.

39. The views of and impacts on Māori were considered by the Finance and Performance Committee in making recommendations to the Governing Body for decision on 7 June 2022.

40. Auckland Council’s Māori Outcomes budget is included in the final documents as well as our priority areas of focus to improve outcomes for Māori in Tāmaki Makaurau.

Ngā ritenga ā-pūtea

Financial implications

41. The Annual Budget 2022/2023 sets the council’s budget for the 2022/2023 financial year. The financial decisions made on 7 June 2022 have been reflected in the final annual budget documents attached to this report.

42. The Annual Budget 2022/2023 project has been funded as part of existing operational budgets.

Ngā raru tūpono me ngā whakamaurutanga

Risks and mitigations

43. There are no significant risks relating to the adoption of the Annual Budget 2022/2023 itself.

44. Legal Services have reviewed the final documentation to ensure legislative compliance before seeking adoption by the Governing Body today.

45. The Audit and Risk Committee has had an important oversight role for risks associated with the annual budget and has received updates on key risks and mitigations as part of the process.

46. Adopting the annual budget will enable rates to be set for the following financial year. Failing to adopt the annual budget could impact on the council’s ability to continue to deliver the services and projects that Auckland needs.

Ngā koringa ā-muri

Next steps

47. Adoption of the Annual Budget 2022/2023 is required before the council can set rates for 2022/2023, which will be considered in a separate report following adoption on today’s meeting agenda.

48. Following adoption, staff will prepare the final Annual Budget 2022/2023 documentation for publication. A digital version of the document will be available on the council’s website and printed copies will be available to view at libraries, service centres and local board offices. Hard copies will also be available on request.

Ngā tāpirihanga

Attachments

No.	Title	Page
a ⇩	Annual Budget 2022/2023 - Volume 1 DRAFT	15

Ngā kaihaina

Signatories

Author

Tamsyn Matchett - Programme Manager

Authorisers

Ross Tucker - General Manager, Financial Strategy and Planning

Peter Gudsell - Group Chief Financial Officer

Jim Stabback - Chief Executive

Governing Body

29 June 2022

Adoption of the Revenue and Financing Policy

File No.: CP2022/08334

Te take mō te pūrongo

Purpose of the report

1. To recommend the adoption of the Revenue and Financing Policy in Attachment A to this report.

Whakarāpopototanga matua

Executive summary

2. The following proposed changes to the Revenue and Financing Policy were consulted on between February and March 2022 alongside consultation on the Annual Budget 2022/2023:

· add a new funding principle that council will take the principles set out in the Preamble to Te Ture Whenua Māori Act into account when making funding decisions that specifically impact Māori landowners. This change responds to a new requirement in section 102(3A) of the Local Government Act 2002

· include the new Climate Action Targeted Rate in the services to be funded by a targeted rate table. The Climate Action Targeted Rate was agreed for inclusion in the Annual Budget 2022/2023 at the 7 June 2022 Governing Body meeting

· update the groups of activities table to include the solid waste services activity. This activity was inadvertently left out of the table when this activity was separated from the Environmental Services activity

· remove outdated references in the policy.

3. Feedback on the proposed changes was received from 36 individuals and four Māori entities. 75 per cent of individuals opposed the proposed changes to the policy with 19 per cent in support. Of the 27 individuals who did not support the proposed changes to the policy, ten gave no reason, eight opposed the new funding principle to consider Te Ture Whenua Māori Act preamble principles, and eight were opposed to annual budget proposals: either the Climate Action Targeted Rate or payment options for solid waste.

4. Of the submissions from Māori entities, 75 per cent supported the proposed changes to the policy while the remaining submitter did not express a preference. Feedback from these submitters supported the introduction of the new funding principle to consider Te Ture Whenua Māori Act preamble principles.

5. Staff recommend adopting the Revenue and Financing Policy as proposed. Material changes proposed to the policy are required to respond to legislative requirements (the new funding principle), implement decisions made as part of the Annual Budget 2022/2023 (including the Climate Action Targeted Rate) or to ensure completeness of information (re-insertion of the solid waste services activity).

Ngā tūtohunga

Recommendation/s

That the Governing Body:

a) adopt the Revenue and Financing Policy in Attachment A to this report.

Horopaki

Context

Revenue and financing policy

6. The council is required to adopt a Revenue and Financing Policy under s102 of the Local Government Act 2002. The purpose of the Revenue and Financing Policy is to provide predictability and certainty about sources and levels of funding available to the council. It explains the rationale for, and the process of selecting various tools to fund the operating and capital expenditures of the council.

Compliance with the amended Local Government Act 2002

7. Amendments to the Local Government Act 2002 (LGA) made through the Local Government (Rating of Whenua Māori) Amendment Act 2021 (the Amendment Act) require council’s Revenue and Financing Policy to support the principles set out in the Preamble to Te Ture Whenua Māori Act 1993. The council is required to review its Revenue and Financing Policy for compliance with this requirement by 1 July 2024 or as part of the next review of the policy conducted after 1 July 2021 (whichever is earliest).

Climate Action Targeted rate

8. The council consulted on the proposed Climate Action Targeted Rate in February and March 2022 as part of the consultation on the Annual Budget 2022/2023. Detailed analysis of the feedback received during the Annual Budget 2022/2023 consultation has been included in the “Overview to decision-making for the Annual Budget 2022/2023” report to the Finance and Performance Committee meeting on 7 June 2022.

9. The 7 June 2022 meeting of the Governing Body agreed to adopt the Climate Action Targeted Rate as part of the Annual Budget 2022/2023. The Revenue and Financing Policy must now be amended to include the Climate Action Targeted Rate in the Services to be Funded by a Targeted Rate table to ensure that the Revenue and Financing Policy is consistent with the decisions made in respect of the Annual Budget 2022/2023 and to enable rates to be set for the 2022/2023 financial year.

Tātaritanga me ngā tohutohu

Analysis and advice

10. The following amendments were proposed to the Revenue and Financing Policy:

· include a new funding principle. This principle will require the council to take into account the principles set out in the Preamble to Te Ture Whenua Māori Act 1993 when making funding decisions that specifically affect Māori landowners. This change responds to the new legislative requirements of section 102(3A) of the Local Government Act 2002.

· include a new Climate Action Targeted Rate to provide additional investment to reduce or mitigate the effects of climate change, in line with the proposals for the Annual Budget 2022/2023

· include the solid waste services activity in the Regional Council services which was inadvertently left out of the policy when this activity was separated from the environmental services activity in 2018

· replace an outdated reference to “the integration and harmonisation of the policies of the former councils” with “Decisions that change funding methods” in the rationale for the “Minimise the effects of change” funding principle.

Feedback on the Revenue and Financing Policy

11. Submitters were asked “What do you think of the proposed changes to the Revenue and Financing policy?”. 36 submissions were received from individuals on this issue. Of these, 19 per cent supported the proposed changes, 75 per cent did not support the proposed changes and six per cent either provided another response or did not know.

12. Of the individuals who did not support the proposed changes:

· 10 generally opposed the proposed changes or did not provide a reason

· eight opposed the introduction of a new funding principle to “support the principles set out in the Preamble to Te Ture Whenua Maori Act 1993” to be taken into account when making funding decisions that specifically impact Māori landowners as they considered that all ratepayers should be treated equally with no special treatment based on race

· five opposed the Climate Action Targeted Rate

· three opposed the solid waste payment proposals.

13. Three (75 per cent) of the submissions from Māori entities supported the proposal, while the remaining submission chose the “Other” response but did not provide a reason. Key feedback from Māori entities included:

· “The changes to the Guiding Principles of the Revenue and Financing Policy appropriately reflect the amended Local Government (Rating) Act” - Ngāti Whātua Ōrākei Trust

· “This is a great opportunity to work collaboratively with Mana Whenua in decision making over local community services and to help design the LB work programmes, priority areas and shared outcomes from the outset” - Ngati Paoa Trust Board.

14. A full summary of feedback received on the Revenue and Financing Policy can be found in Attachment B to this report.

Response to feedback

15. Submitters did not identify any new issues that have not already been considered which might require amendments to the proposed Revenue and Financing Policy. Of the submitters who provided a reason for opposing the proposed policy:

· half were opposed to proposals (Climate Action Targeted Rate or payment options for solid waste services) that were proposed as part of the Annual Budget 2022/2023

· half were opposed to the proposed introduction of a new funding principle to “support the principles set out in the Preamble to Te Ture Whenua Maori Act 1993”, generally on the basis that they opposed special treatment based on race.

16. Feedback on the Climate Action Targeted Rate and payment options for solid waste services was considered as part of the council’s decision making on the Annual Budget 2022/2023 being recommended for adoption to the Governing Body today. The proposed Revenue and Financing Policy reflects the decisions made for the Annual Budget 2022/2023 at the Governing Body meeting of 7 June 2022.

17. Staff do not recommend any changes to the Revenue and Financing Policy for adoption in response to the feedback opposed to the proposed new funding principle. The Local Government Act 2002 section 102(3A) requires the Revenue and Financing Policy to support the principles set out in the preamble to the Te Ture Whenua Māori Act 1993. Removing the proposed funding principle would raise the risk that council’s Revenue and Financing Policy, or decisions made in accordance with that policy, are not compliant with the Local Government Act 2002.

18. The changes proposed to the Revenue and Financing Policy ensure legislative compliance or are minor administrative changes. Staff recommend the policy be adopted as proposed.

Tauākī whakaaweawe āhuarangi

Climate impact statement

19. The climate impacts of the Climate Action Targeted Rate were considered as part of the development of the Annual Budget 2022/2023. Other recommendations in this report have a neutral climate impact as the changes relate to how council makes funding decisions, rather than decisions on activities to be undertaken.

Ngā whakaaweawe me ngā tirohanga a te rōpū Kaunihera

Council group impacts and views

20. The issues in this report do not impact on the wider council group.

Ngā whakaaweawe ā-rohe me ngā tirohanga a te poari ā-rohe

Local impacts and local board views

21. In November 2021, the local boards were asked to provide feedback on the proposal to consult on amendments to the Revenue and Financing Policy, Māori Land Rates Remission and Postponement Policy and Rates Remission and Postponement Policy. Most boards resolved feedback on all three policies as a package. Where boards resolved specific feedback on the Revenue and Financing Policy it is noted below. Of the 17 local boards who resolved feedback on the Revenue and Financing Policy, 13 supported the changes proposed to the policies (Aotea / Great Barrier, Albert-Eden, Franklin, Henderson-Massey Hibiscus and Bays, Howick, Manurewa, Maungakiekie-Tāmaki, Ōtara-Papatoetoe, Papakura, Waitākere Ranges, Waitematā, Whau).

22. Māngere-Ōtāhuhu Local Board did not support proposed changes to the Revenue and Financing Policy, resolving that “more work needs to take place” on the policy.

23. Two local boards did not indicate their position on the policy changes, but provided the following feedback:

· Puketāpapa Local Board support the mana of the Independent Māori Statutory Board and mana whenua to be consulted [on the policy]. They requested greater transparency and clarity for the public around the differential between business and residential rate increases.

· Rodney Local Board supported consultation on the policy and will consider constituent feedback prior to developing its views. The board had not resolved feedback on this issue at the time of writing.

24. Devonport-Takapuna, Kaipātiki, Ōrākei, Upper Harbour and Waiheke local boards did not resolve feedback on this issue. Local boards’ resolutions on this issue can be found in Attachment B to the report.

25. The low number of public submissions received on these topics means that the value of analysing feedback received by local board area is limited. The highest number of submissions in any board area was five, while no submissions were received from six board areas. A breakdown of individual submissions by local board area can be found in Attachment B to this report.

26. The effect of the Climate Action Targeted Rate at the local level was considered as part of the development of the Annual Budget 2022/2023. Other recommendations in this report have no local impacts as they relate to how council makes funding decisions, rather than decisions on activities to be undertaken.

Tauākī whakaaweawe Māori

Māori impact statement

27. Issues related to Māori land have high significance for Māori landowners. The proposal to include a guiding principle in our Revenue and Financing Policy related to the requirement that our Revenue and Financing Policy support the principles set out in the Preamble to the Te Ture Whenua Māori Act 1993 will ensure that council gives this matter appropriate consideration when making future funding decisions that specifically impact Māori landowners.

28. Changes have also been proposed to the Revenue and Financing Policy as a consequence of changes proposed for the Annual Budget 2022/2023. The impact on Māori of these proposals was considered as part of the development of the annual budget.

29. The advice provided in the report has also considered views including Ngā Mātārae, the Māori Housing Unit in the Development Programme Office, officers of the Independent Māori Statutory Board, and Māori outcome leads across council.

Ngā ritenga ā-pūtea

Financial implications

30. The financial implications of the Climate Action Targeted Rate were considered as part of the development of the Annual Budget 2022/2023. The recommendations in this report enable the council to set the Climate Action Targeted Rate and get additional revenue to fund climate action. Other recommendations in this report have no financial implications as they relate to how council makes funding decisions, rather than decisions on activities to be undertaken.

Ngā raru tūpono me ngā whakamaurutanga

Risks and mitigations

31. The council’s proposed rates decisions are based on the Revenue and Financing Policy. Legally, rates must be set in accordance with the long-term plan (including the Revenue and Financing Policy) and the Funding Impact Statement for the respective year. If the amendments to the Revenue and Financing Policy are not adopted, then this will create inconsistencies with some of the proposed rates changes for 2022/2023.

32. This report has been reviewed by Legal Services to check compliance with relevant legislation.

Ngā koringa ā-muri

Next steps

33. The Revenue and Financing Policy will be effective from its adoption.

34. Following the adoption of the Revenue and Financing Policy, at the same meeting the Governing Body will be asked to adopt the Annual Budget 2022/2023 and set rates for the 2022/2023 financial year.

Ngā tāpirihanga

Attachments

No.	Title	Page
a ⇩	Revenue and Financing Policy for Adoption	93
b ⇩	Consultation and Local Board feedback	111

Ngā kaihaina

Signatories

Author

Beth Sullivan - Principal Advisor - Financial Policy

Authorisers

Ross Tucker - General Manager, Financial Strategy and Planning

Peter Gudsell - Group Chief Financial Officer

Jim Stabback - Chief Executive

Governing Body

29 June 2022

Rates setting 2022/2023

File No.: CP2022/08435

Te take mō te pūrongo

Purpose of the report

1. To recommend that the Governing Body set the rates for the 2022/2023 financial year.

Whakarāpopototanga matua

Executive summary

2. Legislation requires that rates are set by resolution of the Governing Body after the adoption of the annual plan (also referred to as the Annual Budget 2022/2023) and that they must be set in accordance with the:

· relevant provisions of the council’s long-term plan (including the Revenue and Financing Policy); and

· Funding Impact Statement (FIS) for the 2022/2023 financial year (contained in the annual plan).

3. The FIS and recommendations have been prepared to reflect the decisions made on 7 June by the Governing Body. A report recommending amendments to the Revenue and Financing Policy has been included as another item on the agenda for this meeting. This report has been prepared on the basis that the Governing Body has agreed to those amendments.

4. The recommendations in this report also set the instalment dates, early payment discount, and penalties to be applied for late payment of rates for the 2022/2023 financial year.

5. Rates are projected to produce around $2.3 billion of revenue for the council in 2022/2023. This makes up under 40 per cent of the council’s total revenue.

Ngā tūtohunga

Recommendation/s

That the Governing Body:

a) whakatau / resolve under the Local Government (Rating) Act 2002 to set rates and due dates for the 2022/2023 financial year and to authorise the addition of penalties as follows:

i) that a Uniform Annual General Charge be set, for all rateable land, at $477 (including GST) per separately used or inhabited part of a rating unit (SUIP)

ii) that a general rate be set for all rateable land on the capital value of the land and at different rates in the dollar for different categories of land (as defined for rating purposes in the Funding Impact Statement in the council's Annual Budget 2022/2023) as set out in the table below:

Property category	Rate in the dollar for 2022/2023 (including GST) ($)
Urban business	0.00428540
Urban residential	0.00162205
Rural business	0.00385686
Rural residential	0.00145985
Farm and lifestyle	0.00129764
No road access	0.00040551
Zero-rated	0.00000000
Urban moderate-occupancy online accommodation provider	0.00295372
Rural moderate-occupancy online accommodation provider	0.00265835
Urban medium-occupancy online accommodation provider	0.00228789
Rural medium-occupancy online accommodation provider	0.00205910
Urban residential transition	0.00156804
Urban business transition	0.00414270
Urban farm and lifestyle residential transition	0.00151386
Urban medium-occupancy online accommodation provider transition	0.00221167
Urban moderate-occupancy online accommodation provider transition	0.00285529

iii) that a Water Quality targeted rate be set on the capital value of all rateable land except land categorised as zero-rated, as defined for rating purposes, of an amount of $0.00008789 (including GST) per dollar of capital value applied to all rateable land categorised as business (Urban business, Urban business transition and Rural business), and $0.00004958 (including GST) per dollar of capital value to all rateable land not categorised as business (Urban residential, Urban residential transition, Rural residential, Farm and lifestyle, Urban farm and lifestyle residential transition, urban medium-occupancy online accommodation provider, Urban medium-occupancy online accommodation provider transition, rural medium-occupancy online accommodation provider, urban moderate-occupancy online accommodation provider, Urban moderate-occupancy online accommodation provider transition, rural moderate-occupancy online accommodation provider, and No road access) as defined for rating purposes

iv) that a Natural Environment targeted rate be set on the capital value of all rateable land except land categorised as zero-rated, as defined for rating purposes, of an amount of $0.00005758 (including GST) per dollar of capital value applied to all rateable land categorised as business (Urban business, Urban business transition and Rural business), and $0.00003248 (including GST) per dollar of capital value to all rateable land not categorised as business (Urban residential, Urban residential transition, Rural residential, Farm and lifestyle, Urban farm and lifestyle residential transition, urban medium-occupancy online accommodation provider, Urban medium-occupancy online accommodation provider transition, rural medium-occupancy online accommodation provider, urban moderate-occupancy online accommodation provider, Urban moderate-occupancy online accommodation provider transition, rural moderate-occupancy online accommodation provider, and No road access) as defined for rating purposes

v) that a Climate Action targeted rate be set for all rateable land on the capital value of the land at different rates in the dollar for different categories of land as defined for rating purposes as set out in the table below:

Property category	Rate in the dollar for 2022/2023 (including GST) ($)
Urban business	0.00008454
Urban residential	0.00004833
Rural business	0.00007609
Rural residential	0.00004350
Farm and lifestyle	0.00003866
No road access	0.00001208
Zero-rated	0.00000000
Urban moderate-occupancy online accommodation provider	0.00008801
Rural moderate-occupancy online accommodation provider	0.00007921
Urban medium-occupancy online accommodation provider	0.00006817
Rural medium-occupancy online accommodation provider	0.00006135
Urban residential transition	0.00004833
Urban business transition	0.00008454
Urban farm and lifestyle residential transition	0.00004833
Urban medium-occupancy online accommodation provider transition	0.00006817
Urban moderate-occupancy online accommodation provider transition	0.00008801

vi) that waste management targeted rates be set differentially for different categories of land at different fixed amounts, as set out in the table below:

Service	Differential group	Amount of targeted rate for 2022/2023 (including GST) ($)	Charging basis
Base service	Rating units in the former Auckland City	140.45	Per service available
Base service	Rating units in the former Franklin District, Manukau City, North Shore City, Papakura District, Rodney District and Waitākere City, where a service is provided or available	140.45	Per SUIP
Base service excluding recycling	Rating units in the former Auckland City	50.86	Per service available
Standard refuse	Rating units in the former Auckland City	172.89	Per service available
Standard refuse	Rating units in the former Manukau City where a service is provided or available	172.89	Per SUIP
Large refuse	Rating units in the former Auckland City and Manukau City	81.26	Per service available
Additional recycling	All rating units	89.59	Per service available
Food scraps	Rating units in the former Papakura District and the former food scraps trial area in Northcote, Milford and Takapuna, where a service is provided or available	71.28	Per SUIP
	Rating units in Area A of the former Waitākere City (as identified for rating purposes), where a service is provided or available	23.76	Per SUIP
	Rating units in Area B of the former Waitākere City (as identified for rating purposes), where a service is provided or available	17.82	Per SUIP
	Rating units in Area A of the former North Shore City (as identified for rating purposes), where a service is provided or available	11.88	Per SUIP
	Rating units in Area B and Area C of the former North Shore City (as identified for rating purposes), where a service is provided or available	5.94	Per SUIP

Note to table: For these purposes the various waste services are as set out in the Auckland Waste Management and Minimisation Plan and the Funding Impact Statement in the council’s Annual Budget 2022/2023.

vii) that a City Centre targeted rate be set differentially for all rateable land in the urban business, urban residential, urban moderate-occupancy online accommodation provider, and urban medium-occupancy online accommodation provider differential categories, as defined for rating purposes, and in the city centre area, of an amount of $0.00111771 (including GST) per dollar of the capital value of the rating unit for urban business rating units and of a fixed amount of $64.60 (including GST) per separately used or inhabited part (SUIP) of a rating unit for urban residential, urban moderate-occupancy online accommodation provider, and urban medium-occupancy online accommodation provider rating units

viii) that a Rodney Local Board Transport targeted rate be set for all rateable land in the Rodney Local Board area except land categorised as zero-rated as defined for rating purposes, of an amount of $150 (including GST) per separately used or inhabited part of a rating unit (SUIP)

ix) that an Electricity Network Resilience targeted rate of $12,075,000 (including GST) be set on Vector’s electricity network utility rating unit where tree management service is provided

x) that Rodney Drainage District targeted rates be set for all land located in the Te Arai drainage district and the Okahukura drainage district respectively, as set out in the table below:

Drainage district	Rate for each square metre of Class A land for 2022/2023 (including GST) ($)	Rate for each square metre of Class B land for 2022/2023 (including GST) ($)	Rate for each square metre of Class C land for 2022/2023 (including GST) ($)
Te Arai	0.00200542	0.00100271	0.00000000
Okahukura	0.00287068	0.00143534	0.00000000

xi) that Business Improvement District (BID) targeted rates be set for all rateable land in the urban business or rural business differential categories, as defined for rating purposes, within the defined Business Improvement District areas, of a fixed amount per rating unit and/or a rate in the dollar of capital value of the rating unit, as set out in the table below:

BID area	Fixed rate per rating unit for 2022/2023 (including GST) ($)	Rate in the dollar for 2022/2023 to be multiplied by the capital value of the rating unit (including GST) ($)
Avondale	0.00	0.00098573
Birkenhead	0.00	0.00078417
Blockhouse Bay	0.00	0.00137461
Browns Bay	0.00	0.00042037
Central Park Henderson	250.00	0.00006951
Devonport	250.00	0.00060529
Dominion Road	0.00	0.00046039
Ellerslie	0.00	0.00165820
Glen Eden	0.00	0.00073343
Glen Innes	0.00	0.00080459
Greater East Tāmaki	195.00	0.00002309
Heart of the City	0.00	0.00034263
Howick	0.00	0.00079158
Hunters Corner	0.00	0.00049654
Karangahape Road	0.00	0.00042668
Kingsland	0.00	0.00035037
Mairangi Bay	250.00	0.00107356
Māngere Bridge	0.00	0.00100948
Māngere East Village	0.00	0.00017332
Māngere Town	0.00	0.00288137
Manukau Central	0.00	0.00024058
Manurewa	0.00	0.00076787
Milford	0.00	0.00054947
Mt Eden Village	0.00	0.00053086
New Lynn	0.00	0.00053170
Newmarket	0.00	0.00051644
North Harbour	150.00	0.00007152
North West District	250.00	0.00012307
Northcote	0.00	0.00212505
Old Papatoetoe	0.00	0.00077729
One Mahurangi	575.00	0.00000000
Onehunga	0.00	0.00095709
Orewa	0.00	0.00075722
Ōtāhuhu	0.00	0.00057354
Ōtara	0.00	0.00122452
Panmure	0.00	0.00113437
Papakura	0.00	0.00053861
Parnell	0.00	0.00049177
Ponsonby	0.00	0.00071443
Pukekohe	0.00	0.00040697
Remuera	0.00	0.00108171
Rosebank	0.00	0.00026691
South Harbour	0.00	0.00029972
St Heliers	0.00	0.00100458
Takapuna	0.00	0.00034830
Te Atatu	0.00	0.00097640
Torbay	0.00	0.00083106
Uptown	0.00	0.00015228
Waiuku	0.00	0.00082296
Wiri	0.00	0.00012509

xii) that the Ōtara-Papatoetoe and Māngere-Ōtāhuhu swimming pool targeted rates be set for all rateable land in the urban residential, urban residential transition, urban farm and lifestyle residential transition, rural residential, urban moderate-occupancy online accommodation provider, urban moderate-occupancy online accommodation provider transition, urban medium-occupancy online accommodation provider, urban medium-occupancy online accommodation provider transition, rural moderate-occupancy online accommodation provider, or rural medium-occupancy online accommodation provider differential categories, as defined for rating purposes, located in the respective Māngere–Ōtāhuhu Local Board or Ōtara-Papatoetoe Local Board area, of a fixed amount per separately used or inhabited part of a rating unit (SUIP), as set out in the table below:

Local board area	Fixed rate for each separately used or inhabited part of a rating unit for 2022/2023 (including GST) ($)
Māngere-Ōtāhuhu	35.02
Ōtara-Papatoetoe	33.23

xiii) that the Swimming/Spa Pool Fencing Compliance targeted rate be set for all rateable land on the council’s register of pool fence and barrier inspections, set differentially based on whether the council provides inspection, as a fixed amount per rating unit as set out in the table below:

Inspection service provided	Fixed rate per rating unit for 2022/2023 (including GST) ($)
Council inspection required	46.67
No council inspection required – successful inspection carried out by an Independently Qualified Pool Inspector (IQPI)	23.33

xiv) that the Riverhaven Drive targeted rate be set on land in Riverhaven Drive, Rodney, in respect of which the council has provided financial assistance for the construction of a road that gives access to the rating units, of an amount of $10,045.09 (including GST) per rating unit

xv) that the Waitākere Rural Sewerage targeted rate be set for all land in the district of the former Waitākere City Council which has an on-site waste management system and in respect of which the council has available the service of pumping out the system and which is scheduled to take place within the three-year period commencing 1 July 2021, of an amount of $296.75 (including GST) for each such on-site waste management system

xvi) that the Retro-fit Your Home targeted rate be set on land in respect of which the council has provided financial assistance under the Retro-fit Your Home scheme, at different levels based on the extent of the outstanding assistance by reference to the year that the ratepayer started repaying the financial assistance by this targeted rate, of an amount set out in the table below:

Year of repayment	Rate in the dollar for 2022/2023 to be multiplied by the ratepayers outstanding balance as at 30 June 2022 (including GST) ($)
1	0.13859800
2	0.15230200
3	0.16998000
4	0.19362000
5	0.22680000
6	0.27668000
7	0.35995400
8	0.52670800
9	1.02739400

xvii) that the Kumeu Huapai Riverhead Wastewater targeted rate be set on land in respect of which the council has provided financial assistance to connect to the Kumeu Huapai Riverhead pressurised wastewater scheme, at different levels based on the extent of the outstanding assistance by reference to the year that the ratepayer started repaying the financial assistance by this targeted rate, of an amount set out in the table below:

Year of repayment	Rate in the dollar for 2022/2023 to be multiplied by the ratepayers outstanding balance as at 30 June 2022 (including GST) ($)
8	0.17640310
10	0.22388200

xviii) that the On-site Wastewater Systems (Septic Tank) Upgrades targeted rate be set on land in respect of which the council has provided financial assistance for the replacement or upgrade of failing on-site wastewater systems (septic tanks) in the west coast lagoons and Little Oneroa catchments, at different levels based on the extent of the outstanding assistance by reference to the year that the ratepayer started repaying the financial assistance by this targeted rate, of an amount set out in the table below:

Year of repayment	Rate in the dollar for 2022/2023 to be multiplied by the ratepayers outstanding balance as at 30 June 2022 (including GST) ($)
5	0.13856427

xix) that the Point Wells Wastewater targeted rate be set on land in respect of which the council has provided financial assistance to connect to a pressure wastewater collection system in Point Wells, of an amount per rating unit based on the extent of the financial assistance as shown in the following table:

Total assistance provided	Amount of targeted rate per rating unit for 2022/2023 (including GST) ($)
$8,000	639.37
$8,500	679.33
$9,000	719.29
$9,500	759.25
$10,000	799.20

xx) that the Jackson Crescent Wastewater targeted rate be set on land in respect of which the council has provided financial assistance to connect to a wastewater collection scheme in the Jackson Crescent, Martins Bay area, of an amount of $577.08 (including GST) per rating unit

xxi) that for the purposes of the above rates, the definitions of the city centre area, the various Business Improvement Districts, the expression "separately used or inhabited part of a rating unit" and the differential categories for rates charged on a differential basis are as set out in the Funding Impact Statement in the council's Annual Budget 2022/2023

xxii) that for the 2022/2023 financial year, all rates be payable in four equal instalments, on the following due dates:

Instalment	Due Date
1	31 August 2022
2	30 November 2022
3	28 February 2023
4	31 May 2023

xxiii) that a penalty of ten per cent of any portion of any instalment of rates assessed in the 2022/2023 rating year that is not paid by the due date for payment of that instalment be added to the amount of unpaid rates. The penalty will be added on the day following the due date, being 1 September 2022, 1 December 2022, 1 March 2023, and 1 June 2023 respectively

xxiv) that a further penalty of ten per cent of any rates assessed in any financial year prior to 1 July 2022 that remain unpaid on 7 July 2022, be added on 8 July 2022

xxv) that a further penalty of ten per cent of any rates to which a penalty has been added under resolution (xxiv) above if those rates are unpaid on 8 January 2023, be added on 9 January 2023.

b) whakaae / agree that in accordance with the council’s Early Payment Discount Policy the discount for the early payment of rates be set at 0.99 per cent of the 2022/2023 rates, if those rates, together with any outstanding prior years’ rates and penalties, are paid in full on or before the due date of the first instalment (31 August 2022).

Horopaki

Context

6. At its meetings on 7 June 2022, the Governing Body agreed recommendations from the Finance and Performance Committee regarding rates policy issues for inclusion in the Annual Budget 2022/2023. These decisions, which are reflected in the FIS and the recommendations above, included to:

i) maintain a 3.5 per cent increase in the average general rates as provided for in the 10-year budget

ii) introduce a Climate Action Targeted Rate based on capital value, with 25.8 per cent to be raised from business properties and 74.2 per cent from non-business, differentiated within the business and non-business sectors on the same basis as the general rate

iii) adopt as part of the Annual Budget 2022/2023 standardised charging for the waste management targeted rates

iv) extend the food scraps targeted rate to residential (including lifestyle) SUIPs in the former Waitākere City Council area and parts of the former North Shore City Council area which will receive the food scraps service from the council for the first time during 2022/2023

v) adopt as part of the Annual Budget 2022/2023 updated waste management targeted rates.

Tātaritanga me ngā tohutohu

Analysis and advice

Rates resolution

7. For the council to assess rates for the 2022/2023 financial year, section 23 of the Local Government (Rating) Act 2002 (LG(R)A) requires the council to set the rates by resolution. The resolutions contained in this report are consistent with the relevant legislation and the Annual Budget 2022/2023.

8. The LG(R)A requires that the instalment due dates and any penalties must also be set in the same resolution as those used to set the rates. The resolutions necessary for the Governing Body to set the rates, instalment due dates, penalties, and early payment discount for the 2022/2023 financial year are included in the recommendations in this report.

Early payment discount, late payment penalties and instalment dates

9. This report recommends that all rates be payable in four equal instalments on:

· instalment 1: 31 August 2022

· instalment 2: 30 November 2022

· instalment 3: 28 February 2023

· instalment 4: 31 May 2023.

10. Officers recommend that a ten per cent penalty be payable for late payment of rates for each rates instalment due date, and that a ten per cent penalty on the previous years’ rates arrears be added at the beginning of the financial year (or five working days after the rates resolution, whichever is the later) and then again six months later. It is recommended that the council set the penalty rate at ten per cent to discourage the use of the council as a bank by ratepayers. Costs incurred by the council from the late payment of rates must inevitably be met by those ratepayers that pay on time. Most councils use a ten per cent penalty.

11. The early payment discount policy is available to ratepayers who pay their full year’s rates before the due date of the first rates instalment. Under this policy, the council provides a discount based on the council’s forecast short-term borrowing cost, 2.65 per cent for 2022/2023. This passes on council’s interest cost saving to those ratepayers who pay early. For the early payment discount to remain cost neutral, the early payment discount rate should be set at 0.99 per cent.

Tauākī whakaaweawe āhuarangi

Climate impact statement

12. Recommendations in this report have a primarily neutral climate impact as they relate to the setting of charges rather than decisions on activities to be undertaken.

13. The setting of the Climate Action Targeted Rate will assist in funding an accelerated regional climate action programme to help mitigate the impact of climate change.

Ngā whakaaweawe ā-rohe me ngā tirohanga a te poari ā-rohe

Local impacts and local board views

14. The Governing Body has decision-making authority for setting rates. Local boards’ views on the rating policy proposals were considered as part of the annual budget decision-making on 7 June 2022, and as part of the adoption of the Annual Budget 2022/2023 at this meeting.

Tauākī whakaaweawe Māori

Māori impact statement

15. The council does not hold information on the ethnicity of ratepayers, so is not able to identify the exact impact of the policy options on Māori. The rates recommendations in this report will have a similar impact on Māori as it will on other ratepayers.

16. The views of Māori on the rating policy proposals were considered as part of the Annual Budget decision making on 7 June 2022, and as part of the adoption of the Annual Budget 2022/2023 at this meeting.

17. As part of the public consultation process for the annual budget, 488 submissions were received from individuals who identified as Māori.

18. The council contacted 19 iwi authorities about the annual budget consultation and invited them to provide feedback. Nine of them made written submissions. Three mana whenua entities also made presentations to the Governing Body in March.

19. Responses from Māori submitters and mana whenua were similar to the overall feedback.

Ngā ritenga ā-pūtea

Financial implications

20. The financial implications of the rates set through this report are reflected in the annual budget document. It is projected that the total general rates revenue for 2022/2023 will be $1.99 billion and that targeted rates revenue will be $311 million, before adjusting for rates on council owned properties.

Ngā raru tūpono me ngā whakamaurutanga

Risks and mitigations

21. Rates may be set any time after the Annual Budget 2022/2023 is adopted. However, the budget has been prepared based on the assumption that rates will be invoiced in early August. Delays in setting the rates, or setting rates that are inconsistent with decisions made by the Governing Body on 7 June 2022 may cause late delivery of the first instalment rates assessment/invoice and delay when penalties can be applied. This would result in increased interest costs through the late receipt of rates revenue and result in increased administrative costs.

22. The recommendations in this report have been checked by Legal Services for legislative compliance.

Ngā koringa ā-muri

Next steps

23. A copy of the rates resolution will be publicly available on council’s website within 20 working days of adopting the rates resolution.

24. Ratepayers will receive the first instalment invoice from 1 August 2022.

Ngā tāpirihanga

Attachments

There are no attachments for this report.

Ngā kaihaina

Signatories

Authors

Eric Wen - Senior Advisor - Financial Policy

Andrew Duncan - Manager Financial Policy

Authorisers

Ross Tucker - General Manager, Financial Strategy and Planning

Peter Gudsell - Group Chief Financial Officer

Jim Stabback - Chief Executive

Governing Body

29 June 2022

Rates remission and postponement policy: correction for omission in adopted policy

File No.: CP2022/09122

Te take mō te pūrongo

Purpose of the report

1. To correct the omission of the Postponement of rates for ratepayers impacted by Covid-19 scheme from the Rates Remission and Postponement Policy attachment adopted at the Governing Body meeting on 7 June 2022.

Whakarāpopototanga matua

Executive summary

2. On 7 June 2022, the Governing Body adopted an amended Rates Remission and Postponement Policy. The version of the policy adopted was that which was attached to the report to the Finance and Performance Committee on 7 June 2022. In that version of the policy, the Postponement of rates for ratepayers impacted by Covid-19 scheme had been inadvertently omitted.

3. Applications for this postponement closed in December 2021 however, the scheme provides for the council, by resolution, to reopen it if required. Removal of this scheme was not a change that was consulted on or agreed by the Governing Body.

4. Officers recommend that the 7 June adoption be revoked and that the Governing Body instead adopt the policy attached to this report.

Ngā tūtohunga

Recommendation/s

That the Governing Body:

a) revoke clause b) in Governing Body resolution GB/2022/48 agreed at its meeting on 7 June 2022 to:

“b) adopt the Rates Remission and Postponement Policy in Attachment B to the report to the Finance and Performance Committee, 7 June 2022, to be effective and replace the existing policy from 1 July 2022”

b) adopt the Rates Remission and Postponement Policy (Attachment A to this agenda report) to be effective and replace the existing policy from 1 July 2022.

Horopaki

Context

5. This year, council reviewed its Rates Remission and Postponement Policy, with public consultation on the policy in February and March 2022. The 7 June 2022 meeting of the Finance and Performance Committee then recommended to the Governing Body that it adopt the Rates Remission and Postponement Policy attached to the report to the Finance and Performance Committee. The Governing Body, at its meeting on 7 June 2022 then agreed to adopt the Rates Remission and Postponement Policy as recommended by the Finance and Performance Committee, effective from 1 July 2022.

6. The version of the policy referred to in paragraph (b) of the Governing Body resolution GB/2022/48 inadvertently excluded the rates postponement scheme for ratepayers impacted by COVID-19. Removal of this scheme from the policy was not identified as a change in consultation material or the reporting to the Finance and Performance Committee.

7. The rates postponement scheme for ratepayers impacted by COVID-19 (“the Covid-19 scheme”) was adopted in June 2020. This scheme enabled ratepayers experiencing financial impacts due to the COVID-19 pandemic to postpone their 2019/2020 fourth instalment rates, and their 2020/2021 rates, until 30 June 2022. The policy provides the option for council to choose to extend the Covid-19 scheme to subsequent years.

8. In October 2021 the council resolved to extend the Covid-19 scheme, enabling rates for the 2021/2022 rating year to be postponed until 30 June 2023. Applications under the scheme were required to be made before 31 December 2021. The council has not decided to extend the scheme for the 2022/2023 year. As such this scheme is currently closed to applications.

9. While the Covid-19 scheme remains in the Rates Remission and Postponement Policy, council can, by resolution, extend the scheme without needing to reconsult on the policy.

Tātaritanga me ngā tohutohu

Analysis and advice

10. The omission of the Covid-19 scheme from the version of the policy adopted by Governing Body was an administrative error. Therefore, staff recommend that item b) in the Governing Body’s resolution GB/2022/48 at its meeting on 7 June 2022 adopting the Rates Remission and Postponement Policy attached to the 7 June Finance and Performance Committee report, be revoked and that the Rates Remission and Postponement Policy attached to this report be adopted in its place.

11. The council did not consult on or decide to remove this scheme. The scheme remaining in the policy retains the council’s ability to exercise the option of reopening the scheme in the future.

Tauākī whakaaweawe āhuarangi

Climate impact statement

12. The recommendations in this report do not have any climate impacts.

Ngā whakaaweawe me ngā tirohanga a te rōpū Kaunihera

Council group impacts and views

13. The recommendations in this report do not impact on other council departments.

Ngā whakaaweawe ā-rohe me ngā tirohanga a te poari ā-rohe

Local impacts and local board views

14. The recommendations in this report do not have any local impact nor do they have any impact on local boards.

Tauākī whakaaweawe Māori

Māori impact statement

15. The recommendations in this report do not impact on Māori.

Ngā ritenga ā-pūtea

Financial implications

16. The recommendations in this report have no financial impact. The council will need to consider the potential financial impact of any decision to reopen the scheme at the time of making that decision, having had regard to the circumstances that exist at that time.

Ngā raru tūpono me ngā whakamaurutanga

Risks and mitigations

17. The recommendation to adopt a Rates Remission and Postponement Policy including the Postponement of rates for ratepayers impacted by Covid-19 scheme will correct an administrative error and eliminate any risk that the council could be in breach of its obligations under the Local Government Act 2002 to consult before making changes to its Rates Remission and Postponement Policy.

Ngā koringa ā-muri

Next steps

18. The Rates Remissions and Postponement Policy will be effective from 1 July 2022.

Ngā tāpirihanga

Attachments

No.	Title	Page
a ⇩	Rates Remission and Postponement Policy 2022 for adoption	135

Ngā kaihaina

Signatories

Author

Andrew Duncan - Manager Financial Policy

Authorisers

Peter Gudsell - Group Chief Financial Officer

Jim Stabback - Chief Executive

Mayor	Hon Phil Goff, CNZM, JP
Deputy Mayor	Deputy Mayor Cr Bill Cashmore
Councillors	Cr Josephine Bartley	Cr Richard Hills
	Cr Dr Cathy Casey	Cr Tracy Mulholland
	Cr Fa’anana Efeso Collins	Cr Daniel Newman, JP
	Cr Pippa Coom	Cr Greg Sayers
	Cr Linda Cooper, JP	Cr Desley Simpson, JP
	Cr Angela Dalton	Cr Sharon Stewart, QSM
	Cr Chris Darby	Cr Wayne Walker
	Cr Alf Filipaina, MNZM	Cr John Watson
	Cr Christine Fletcher, QSO	Cr Paul Young
	Cr Shane Henderson