How your rates are calculated

The general rate is used to fund council activities that are deemed to benefit all Waikato district ratepayers and on activities which user pays are not applied.  Council allocates the general rate based on the capital value of properties.

For the 2024/25 year Council charged a general rate of $211.42 per $100,000 of capital value. For example, if your capital value is $300,000 you will be charged a general rate of $634.26.

Two or more rating units may be treated as one unit for setting a rate if those units are:

• Owned by the same person or persons; and
• Used jointly as a single unit; and
• Contiguous or separated only by a road, railway, drain, water race, river or stream.

A separately used or inhabited part (SUIP) of a property is any part that is lived in or used separately from the rest. This includes areas used by the owner or someone else through a rental agreement. It also covers vacant land or buildings intended for use by someone else. But, if a space is connected to another property and used as an extra part of it, like a granny flat without its own kitchen, it does not count. Examples include separate apartments in a building or rooms that share facilities. If a property has multiple separately used or inhabited parts, there may be additional charges. However, to be considered separately used or inhabited, the area must be capable of actual living or separate use.

SUIP as used in the following:

Hall or community centres - This rate is a fixed amount per separately used or inhabited part of a rating unit (SUIP) within the defined hall/community centre area (except for the Te Kōhanga rate which is an amount in dollar of land value). The targeted rates are specific to individual areas.

Recreation Reserve - This rate is a fixed amount per separately used or inhabited part of a rating unit (SUIP) used for residential purposes within the defined catchment area of the Tamahere Ward.

Rubbish and recycling - This rate is a fixed amount per separately used or inhabited part of a residential rating unit (SUIP) within the serviced area.

Water supply – metered or unmetered connection charge - The rate is a fixed amount of $469.11 per separately used or inhabited part of a rating unit (SUIP).

Wastewater - Residential is the base differential. The rate is set and assessed as an amount per separately used or inhabited part of a rating unit (SUIP) for connected rating units

Commercial (commercial) - The rates are set and assessed as:

• An amount per separately used or inhabited part of a connected rating unit (SUIP) for the first two pans (equivalent to 100% of the residential connected differential); and
• An amount per pan for the third and subsequent pans in any connected separately used or inhabited parts of a rating unit (SUIP; equivalent to 50% of the residential connected differential).

Commercial (non-rateable) - The rates are set and assessed as:

• An amount per separately used or inhabited part of a connected rating unit for the first two pans (SUIP; equivalent to 100% of the residential connected differential); and
• An amount per pan for the third and subsequent pans in any connected separately used or inhabited parts of a rating unit (SUIP; equivalent to 10% of the residential connected differential).

Commercial (assistance for the elderly) - The rates are set and assessed as:

• An amount per separately used or inhabited part of a connected rating unit for the first two pans (SUIP; equivalent to 100% of the residential connected differential), and
• An amount per pan for the third and subsequent pans in any connected separately used or inhabited part of a rating unit (SUIP; equivalent to 20% of the residential connected differential).