Rates are a type of property tax system in the United Kingdom , and in places with systems deriving from the British one, the proceeds of which are used to fund local government . Some other countries have taxes with a more or less comparable role, like France 's taxe d'habitation .
23-561: Environment Southland ( Māori : Te Taiao Tonga ) is the southernmost regional council in New Zealand , administering the Southland Region , including Stewart Island . In 2006, it had an operating revenue of NZ$ 19.6 million, NZ$ 7.1 million of this from rates revenue. 46°10′27″S 168°06′02″E / 46.17423°S 168.100632°E / -46.17423; 168.100632 This government of New Zealand–related article
46-490: A local government reform in 1989 that took place under the Local Government Act 1974 . The regional councils replaced the more than 700 ad hoc bodies that had been formed in the preceding century – roads boards, catchment boards, drainage boards, pest control boards, harbour boards, domain and reserve boards. In addition they took over some roles that had previously been performed by county councils. The boundaries of
69-504: A landslide, and implemented this with effect from 1979. Local authorities lost 33% of their budget and made cutbacks. From the mid 1980s until 1997, most levied "water charges" to make up part of the shortfall. In 2013 a Local Property Tax (LPT) was introduced, which has been compared to the reintroduction of domestic rates; one difference is that LPT is collected centrally by the Revenue Commissioners before being disbursed to
92-400: A mix of these different methodologies when assessing rates based on the value of holdings, for example land value for its general rate and capital value for a targeted rate. Councils can also levy flat charges per rating unit (i.e. each lot of land, with some exceptions where multiple adjacent lots may be considered one rating unit if in common ownership, or where multiple dwelling-units are on
115-452: A single lot) - generally called a uniform annual general charge. Other methodologies also exist, such as a charge per toilet bowl or urinal, or a water charge per cubic metre of water supplied. The Local Government (Rating) Act 2002 is the governing legislation and provides a number of options for setting rates, such that local authorities can use combinations of general rates, targeted rates and/or uniform annual general charges. Rates in
138-409: Is a stub . You can help Misplaced Pages by expanding it . Regions of New Zealand New Zealand is divided into sixteen regions for local government purposes. Eleven are administered by regional councils, and five are administered by unitary authorities , which are territorial authorities that also perform the functions of regional councils. The Chatham Islands Council is not a region but
161-425: Is a mixture of elected councillors and government appointed commissioners. Councils may use a first-past-the-post or single transferable vote system. The chairperson is selected by the elected council members. Regional councils are funded through property rates , subsidies from central government, income from trading, and user charges for certain public services. Councils set their own levels of rates, though
184-591: Is similar to a unitary authority, authorised under its own legislation. The regional councils are listed in Part 1 of Schedule 2 of the Local Government Act 2002 , along with reference to the Gazette notices that established them in 1989. The Act requires regional councils to promote sustainable development – the social, economic, environmental and cultural well-being of their communities. The current regions and most of their councils came into being through
207-871: Is usually based in some way on the value of property. Even within states, individual local government authorities can often choose the specific basis of rates – for example, it may be on the rental value of houses (as in Western Australia ) or on the unimproved land value (as in New South Wales ). These rateable valuations are usually determined by a statutory authority , and are subject to periodic revision. Rates are referred to as property taxes in Canada. These taxes are collected primarily by municipal governments on residential, industrial and commercial properties and are their main source of funding. Levied on domestic property as well as non-domestic premises. Prior to 2000, it
230-595: The Local Government (Rating) Act 2002 . Territorial authorities may assess property values in three different ways – on the basis of land, annual or capital value – using valuations prepared in accordance with the Rating Valuations Act 1998. The valuation process is overseen by the Valuer-General . Each local authority, after consulting with their community, can decide which basis to use. Councils can use
253-550: The Resource Management Act 1991 : Regional councils have responsibility for functions under other statutes; Notes: (1) These regions have unitary authorities . (2) The Gisborne Region is still widely but unofficially known by its former name East Cape or as the East Coast. Some outlying islands are not included within regional boundaries. The Chatham Islands is not in a region, although its council has some of
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#1732848519647276-621: The United Kingdom are a tax on property used to provide some of the funding of local government. Domestic rates, split into regional and district rates, are currently collected in Northern Ireland . They were collected in England and Wales before 1990 and in Scotland before 1989. Outside Northern Ireland Council Tax is collected instead of domestic rates. Business rates are collected throughout
299-625: The United Kingdom, with different systems in England , in Wales , in Northern Ireland and in Scotland . In the US, real estate taxes which are based on a percentage of the property's actual or nominal value are referred to as "property taxes". The term "rates" is not used in this context. Property taxes are the prime funding method for local government (i.e., counties, cities, townships, etc. ), and are normally paid by
322-615: The arnona. Single parents and some forms of economic hardship qualify for discounts or even exemptions. In New Zealand , rates have provided the major source of revenue for territorial authorities since the late-19th century. Rates are basically a tax on real property. For the year ended June 2005 , rates made up 56% of local-authority operating-revenue. Almost all property owners in New Zealand pay rates; those who do so are referred to as ratepayers . People who rent property do not pay rates directly, but property owners will take account of
345-634: The cost of rates when they set the rent. As a result, those who rent properties also have an interest in the level of rates, as well as in the services provided by councils using these rates. Some types of property are exempt from rate levies - government land and rail land, for example. Other categories of property may possibly only be rated at 50% (land used for some types of sports purposes). Māori land - particularly where ownership and therefore liability for rates are hard to establish - can also get special treatment. Exceptions are listed in Schedule 1 Part 1 of
368-415: The legislation were coordination of civil defence and development of a regional plan, although the constituent TLAs could agree on additional responsibilities at the point of formation of each united council. For example, in a number of cases the united council took responsibility for the allocation of revenue from regional petrol taxes. The united councils were based in the facilities of the largest TLA in
391-589: The local authorities. Israel has a similar tax known as arnona that goes back to the days of the British Mandate of Palestine . It is levied by the municipality (or, in smaller localities, by the Regional Council ) based (currently) on the square meterage of dwelling or business. Specific rates vary widely among municipalities, with Jerusalem and Rehovot having the highest rates in the country. In rental dwellings, tenants (rather than owners) generally pay
414-731: The mechanism for collecting it usually involves channelling through the territorial authority collection system. The Auckland Regional Council (now the Auckland Council ) was preceded by the Auckland Regional Authority (ARA), which existed from 1963 to 1989. The Wellington Regional Council was first formed in 1980 from a merger of the Wellington Regional Planning Authority and the Wellington Regional Water Board. In 1978, legislation
437-524: The powers of a regional council under the Resource Management Act 1991 . The Kermadecs and the subantarctic islands are inhabited only by a small number of Department of Conservation staff and there is no regional council for these islands. Regional councils are popularly elected every three years in accordance with the Local Electoral Act 2001, except for the Canterbury regional council, which
460-829: The region and largely dependent on the TLAs for resources. They were allowed to levy rates but in most cases had minimal operating budgets (below $ 100,000 per annum). The notable exception was Canterbury, where the united council had a number of responsibilities. Only one united council undertook any direct operational activity – a forestry project in Wanganui. Source: Summary of the Functions and Activities of United Councils . Dept of Internal Affairs, 1984. Rates (tax) Local government authorities levy annual taxes, which are called council rates or shire rates. The basis on which these charges can be calculated varies from state to state, but
483-581: The regions are based largely on drainage basins . This anticipated the responsibilities of the Resource Management Act 1991 . Most regional boundaries conform with territorial authority boundaries but there are a number of exceptions. An example is Taupo District , split between four regions, although most of its area is in the Waikato region. There is often a high degree of co-operation between regional and territorial councils as they have complementary roles. Regional councils have these specific functions under
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#1732848519647506-485: Was passed enabling the formation of regions with united councils . Twenty regions were designated, excluding the Auckland and Wellington areas. For most of the country this was the first regional level of government since the abolition of provinces in 1876. Councillors were not elected directly – they were appointed from the various territorial local authorities (TLAs) within the region. The only responsibilities mandated by
529-786: Was used to fund municipal services, the responsibility of the now-abolished Urban Council and Regional Council , through the Urban Services Department and Regional Services Department . The revenue now goes to the Treasury . The bill is issued quarterly. Business rates and domestic rates existed in Ireland as part of the United Kingdom of Great Britain and Ireland and were retained after independence. Business or commercial rates are still collected. Fianna Fáil promised to abolish domestic rates in its 1977 general election manifesto, won
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