Rates Policy Review

RATES POLICY REVIEW

PREPARED BY: BULLER DISTRICT COUNCIL FOR CONSULTATION DURING JANUARY 2021 AND FEBRUARY 2021

CONTENTS

1 Rates and local government obligations 2 About rates policy reviews 3 Background 4 Goals 5 Current system 6 What is being reviewed 7 What rates pay for 8 General rates 9 Previous feedback and considerations 10 Council has considered a wide range of rates models 11 What is proposed 12 Visual explanation of what this rates review is proposing to change 13 Natural differential 14 The proposed system for collecting rates 15 Glossary 16 Next Steps

Table 1 Comparison of the current rating system with the proposed system

Table 2 Council Activities and how they are funded

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1 Rates and local government obligations The purpose of local government is to provide for democratic and effective local government that recognises the diversity of New Zealand communities.

The Local Government Act (2002) provides the framework and powers for local authorities to decide which activities they undertake and the way they will undertake them.

Buller District Council (Council) has a broad role making decisions about the current and future needs of our community for good-quality local infrastructure, local public services, and performance of regulatory functions. Council plays a broad role in promoting the social, economic, environmental and cultural well-being of their community, taking a sustainable development approach.

When Council makes those decisions, it must consider affordability to ratepayers.

Council is also responsible for promoting accountability to its community under the Local Government Act (2002).

2 About rates policy reviews Council’s rates policy sets out how rates will be calculated. A rates policy review occurs annually when Council develops its Annual Plan and/or Long Term Plan. A review can either be minor such as making small changes to the wording of the document or small value changes. It can also include substantial changes - such as this proposal - in which case full community consultation must be held because the effects on ratepayers could be significant.

This rates review proposes calculating rates charges in a comparable way for similar properties. If the proposal is adopted, Council will not get more rates income as a result because the value of rates collected will not change. What is likely to change is the share of the total rates pool each property owner pays. Some ratepayers may notice minor changes to their rates charges. Others may notice greater changes, depending on how ‘out of line’ their rates charges have been to comparable properties. That is why setting rates is a complex and challenging topic.

3 Background Council’s rates policy review has been underway for seven years. The review has always been, and still is, about simplifying the system so that comparable properties pay a similar amount in rates, the system has fewer differentials, and is more straight forward to administer.

To assist Council, determine its direction on simplifying its rates policy, community consultation occurred in 2014 and 2017/2018.

A subsequent proposal to use capital value as a basis to set general rates was presented to Council in February 2018. The proposal was rejected.

Council has listened to prior community feedback and the rates model being proposed here reflects this feedback.

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4 Goals Goals of the rates review include: • Comparable properties pay a similar amount in rates. • Fewer differentials. • Simpler to administer. • More transparent system. • Easier to understand.

5 Current system There are 42 different categories of ratepayers and 42 differentials (appendix 1) charged for the part of general rates which is set on the land value of a property.

The current system has some special differentials that were put in place many years ago to modify the amount of rates paid (for example charging less for sea-side properties which were worth more than property that were not near the sea). But as time has gone on and the use, and value, of property has changed these differentials have not been modified each year to reflect the changes. As a result, the differentials Council uses now are out of date. Sometimes classifying ratepayers into one of the 42 categories is difficult to administer because of the wording in the rating policy.

Council is not able to just ‘tweak’ the system by modifying one or two of the differentials. This is because among the 42 differentials there are several categories that need to be recalculated because they produce inconsistent results for comparable ratepayers. The result is comparable properties do not pay comparable rates. Sometimes ratepayers on one side of the street are paying more than those ratepayers on the other side of the street just because the rating categories are set out that way.

There are instances of properties with similar land value not being charged comparable rates. In some cases, the variances are extreme: • A residential property in Westport township with a land value of $100,000 is charged $1,110 in variable general rates, but the same value property near Punakaiki is charged as little as $107. • A commercial property in Westport with a land value of $100,000 is charged $4,434 variable general rates while a Charleston commercial property of the same value pays $172.

In some cases, the variances are minor: • Some farming rates vary just $6 per $100,000 of land value and there is no need to have two different rates for them.

Instead of ‘tweaking’ the rates system, the whole general rates system has been reviewed and a reset of general rates is proposed.

This means that every ratepayer in Buller District could be affected by having to pay more, or less, rates charges if the proposal is adopted.

Some differentials were introduced to reduce the amount of rates collected from pockets of high value land as established by the Council valuers, Quotable Value NZ. This was due to increasing market property prices. These differentials were introduced after ratepayers successfully petitioned for special discounts to be applied in their area, however once the market changed or corrected, these differentials were often no longer relevant.

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As well as creating more differentials, a set amount from each sector of our community (such as industrial, or residential) is collected on a historical basis and little recognition for changes in a sector (such as the construction of a large industrial plant in addition to the historical properties in the sector) were not always factored into the rates strike. This meant that as each sector has changed over time, the amount of rates collected from each sector has not adjusted to consider the growth or decline in that sector compared to others in Buller.

As well as the above reasons, the present rating system uses many flat charges to set the rates. Flat charges are in place for water, sewer, and solid waste and recycling, as well as charging part of the general rate as a flat charge – the Uniform Annual General Charge (UAGC). This means that everybody, no matter what the value of their property pays most of their rates as a flat charge, and only a small part of their rates is charged on the value of their property.

This means that the system for setting rates in our district has become regressive over time. Rates are comparable to a tax. A regressive tax is a tax that takes a larger percentage of tax from low- value or low-income taxpayers than from high-value or high- income earners. A regressive tax is generally a tax that is applied uniformly to all situations, regardless of the payer.

The opposite of a regressive tax is a progressive tax. That is, it is a step-by-step tax system, where higher value pays more, and low-value or low-income taxpayers pays less.

This rates review proposal includes a flat fee for general rates (Uniform Annual General Charge) at $307. Under the current system the Uniform Annual General Charge is $500 so the proposed rates policy makes the rates system more progressive. This change reallocates approximately $1m from flat, fixed rates to rates that are charged on the land value of each ratepayers property.

6 What is being reviewed Council’s rates review has considered general rates only, including how much the fixed and variable charges per property should be.

General rates are calculated in two ways: • a value-based general rate (variable charge – based on value of land) • and a uniform annual general charge (UAGC) - (flat charge - fixed amount per property).

Council has not reviewed targeted rates - water, sewer, and recycling and solid waste rates.

7 What rates pay for Rates makes up a large proportion of the annual income of Buller District Council. 54% of the annual revenue required to operate Council is collected from both general and target rates, and it is important to recognise this means the majority of Council income is currently collected under a rates system which is historic and yield based, and not easily able to be explained, it is ‘just how it has always been’.

The two different types of rates – targeted and general - pay for different things. • Targeted rates pay for water supplies, sewer schemes, recycling, and solid waste. • General rates pay for all the other services Council provides to the community and make up the majority of the Council’s total rates requirement and are calculated as the net rate requirement after targeted rates are set.

Council’s rates policy review proposes to only change the way general rates are collected.

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8 General rates Council provides around 50 services which are funded by general rates. Some services must be provided because there is a legal requirement to do so. Some services are provided because Council believes the service benefits the community.

For example, having a Mayor and Councillors is a legal requirement, and general rates pays for 100% of this activity. This differs for library services which is provided because it is good for the community, it supports lifelong learning and literacy. General rates pay for 85% to 95% of this the costs to run our library services, and the other part is funded by fees and charges which are paid by the users of the service.

A full list of all the services provided by Council is included at Table 2. This list explains why each activity is undertaken, it shows the benefits to the community, and how the activity is funded.

9 Previous feedback and considerations Council has consulted on two different proposals to change the rates policy over the last seven years. Council has listened to the community feedback that was received on both of those proposals and the revised rates model reflects that feedback.

In the first proposal, Council asked for feedback on using capital values for rating and pooling a charge across the whole district for a portion of the cost for providing water and sewer services, not just those ratepayers who receive those services.

In the second proposal, Council asked for community feedback on using capital values for rating with nine different categories of ratepayers including residential, primary industries, commercial utilities, non-commercial utilities, commercial, industrial, mining, harbour, cement, and proposed not using pooled water and sewer rates, and instead keeping the status quo for targeted rates for water and sewer schemes.

After both those rounds of consultation, the community feedback was that capital value rating was not supported and Council has listened to that feedback. Council resolved that any review of the rates policy would be based on land value rating. The revised rates policy is based on a land values system.

Another option to fund some of the water and sewerage rates using valued based general rates to reflect the public good that these schemes provide to the whole district, whether the resident was connected to a scheme was considered in the first round of consultation. This was discarded after community consultation showed there was not community support for this. This proposal does not include any pooled water and sewer schemes rating.

Other feedback was that there has been a shift in the short-term accommodation sector that needed to be considered. Accommodation that has historically been provided by motels or similar sources is now being provided by online platforms such as Book-A-Bach or Airbnb. The proposed rates policy includes special categories to capture ratepayers who provide this type of service.

Another option was considered which charged target rates (water, sewer and solid waste and recycling) split between 70% flat charge so that each ratepayer would pay the fist 70% as a set fee, and the remainder of the costs required to run each scheme (30%) were to be charged on a progressive basis based on the capital value of each property. This would result in lower value property paying less for water and sewerage, and higher value property paying more. This model

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was also considered using 90% flat, 10% progressive, and 80% flat, 20% progressive portion charge. Charging target rates this way was discarded outright in favour of a flat charge.

10 Council has considered a wide range of rates models Council has taken part in a multiple workshops and listened to community feedback from prior consultation before releasing this rates policy for consultation.

The focus of each workshop has been to analyse the results of various drafts of the policy and understand how changing differentials can affect each sector of our community.

Further research and discussion helped formulate the principles of a good rating system. From this Council considered alternative ways of striking rates and then assessed the impact this would have on a selection of ratepayers from every category.

Samples of low, mid and high value properties from the commercial sector, primary sector, industrial and utilities sector and residential sector, throughout the rural and urban areas, were all used as detailed assessments for this comparison. In addition, the total rates collected for each sector have been assessed.

11 What is proposed Council consulted on two different proposals to change the rates policy over the last seven years. The community feedback was that capital value rating was not supported and Council has listened to that feedback - the proposed rates policy is based on a land values system.

Council’s rates policy review proposes to only change the way general rates are collected. The whole general rates system has been reviewed and a reset of general rates is proposed. This means if the proposal is adopted rate payers are likely to pay more or less rates.

This is our existing rating system And this is the rating system Council is proposing At present our rates system is based on land There is no change proposed. This proposal is value. based on land value. At present we have 42 different categories of We now propose to have 9 differentials and to ratepayers, all paying different amount in the have everyone start from the same baseline dollar of land value for general rates. rate.

Some get discounts, other pay premiums due Discounts are provided to the farming sector, to either their location, the category of and commercial operations pay more than the ratepayer, or for historical calculation baseline (the baseline is the residential reasons. category).

Those properties who currently have discounts applicable under the Rating Act or provided under Council’s special Remissions Policy still receive a discount.

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This is our existing rating system And this is the rating system Council is proposing At present we have 5 main categories of We now propose to have 4 main categories of ratepayers and 42 differentials. ratepayers and 9 differentials.

This includes residential, commercial, rural, This includes residential, commercial, mining rural residential and industrial categories. and harbour, farming and rural categories.

At present we have 11 different water There is no change proposed to the water rates schemes in place around the district which are system. rated by a flat charge each year. At present we have 3 different sewerage There is no change proposed to the sewerage schemes in place around the district which are scheme rates system. rated by a flat charge each year. At present we have 3 different solid waste and There is no change proposed to the solid waste recycling services in place around the district and recycling rates system. which are rated by a flat charge each year. At present we have a Uniform Annual General We now propose to have a Uniform Annual Charge (UAGC) which is $500 including GST. General Charge (UAGC) of $307 including GST.

Those properties who currently pay a UAGC would still pay this charge, this means the application of the UAGC would not change. At present our rates system does not include We now propose to include a category to a category for short term accommodation charge rates for short term accommodation providers. providers.

The proposal includes a flat fee for general rates (Uniform Annual General Charge) at $307. Under the current system the Uniform Annual General Charge is $500 so the proposed rates policy makes the rates system more progressive. This change reallocates approximately $1m from flat, fixed rates to rates that are charged on the land value of each ratepayer’s property.

12 Visual Explanation of what this rates review is proposing to change Following are two examples of a rates assessment, one for a residential property in Westport and one for a Buller farmer. They are provided to give a visual indication of which parts of a rates bill is proposed to change if the revised rates policy is adopted. These are actual real-life examples selected from the Council Rates Information Database.

The highlighted areas of every rates assessment are proposed to change if the revised policy is adopted.

It is only the General Differential Rate, and the Uniform Annual General Charge that is proposed to change. All other rates that are set by Council are not proposed to be reset by this review.

(Please note: the other fixed charges including water rates, sewer rates, and solid waste and recycling rates may change when the Long Term Plan budget is adopted for 2021-2022, because the figures depicted here are from the 2019-2020 rates strike and any planned increases to those flat charges/fixed rates are not showing on these examples).

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Buller farmer example:

Westport residential example:

13 Natural Differential Throughout the process of reviewing how the rates are set and struck each year, Council has held various workshops where they have gained greater understanding of the impact of changing the differentials for different groups of ratepayers.

The current rating system has many differentials so that various locations throughout the district pay many different amounts of general rates. Many rural locations are currently heavily discounted (see Table A and Table B) and the current rating system does not take into account the natural differential that already exists in the valuations of all property throughout the district.

Natural differential is another way of saying that some property is worth more than others depending on the location, so if all rates were charged on the same basis then the higher value properties would pay a bit more rates than lower value properties.

After reviewing information, Council established that land value provides a natural differential so there is no need to have so many differentials.

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The two tables below (Table A and Table B) help to explain the concept of the natural differential, and show that different property values are greater or less depending on their location.

Table A – Natural Differential by Area This table shows the Residential group whether in town, village, country setting throughout the District for a sample of property from Buller District being 1000sqm.

Average 1000m² residential section value in Buller District, compared to Westport Town as a standard of 1 Location Size of Average Premium or Discount property 1000m² compared to Westport section value Town (Westport Town being a base of 1) Karamea/Little Wanganui 1000sqm. $59,000 0.8 of 1 (20% discount) Mokihinui/Seddonville/Hector 1000sqm. $44,000 0.6 of 1 (40% discount) Granity/Ngakawau 1000sqm. $34,000 0.45 of 1 (55% discount) Waimangaroa 1000sqm. $35,000 0.45 of 1 (55% discount) Westport outskirts (north of Domett Street) 1000sqm. $79,000 1.05 of 1 (5% premium) Carters Beach 1000sqm. $113,000 1.4 of 1 (40% premium) Westport Central 1000sqm. $77,000 1 of 1 (standard) Grey Valley 1000sqm. $26,000 0.33 of 1 (67% discount) Inangahua 1000sqm. $12,000 0.15 of 1 (85% discount) Blacks Point 1000sqm. $65,000 0.85 of 1 (15% discount) Reefton 1000sqm. $46,000 0.60 of 1 (40% discount) Springs Junction 1000sqm. $20,000 0.25 of 1 (75% discount)

The table above shows that the same sized property is worth more by the sea (where erosion is not an issue), and less inland. It shows that if Westport Central was considered the base of 1, a similar size section would pay only about 1/3 of the variable general rates if the property is in the Grey Valley, or if in Granity or Waimangaroa would pay about ½ of the variable general rates.

A key finding is that the natural differential provides enough of a differential. Because the current rates system provides significant discounts to some areas while charging other areas more – this means if the rates policy review is adopted all of the rates will reset. This reset will mean that some ratepayers will see noticeable changes in the amount of rates they are charged. Some will not notice much change at all.

The information in Table A is reproduced in a graph below:

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Average Residential Section Value compared to Westport Township as a standard of 1

Springs Junction

Reefton

Blacks Point

Inangahua

Grey Valley

Westport Central

Carters Beach

Westport outskirts (north of Domett Street)

Waimangaroa

Granity/Ngakawau

Mokihinui/Seddonville/Hector

Karamea/Little Wanganui

$0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000

Table B – Natural Differential by Average Property Value This table shows the average value of residential property by location, throughout Buller.

This indicates the average value of residential group whether in town, village, country setting throughout the District for all property from Buller District being currently rated in the residential group.

District Area Value Karamea (101) $50,791 Ngakawau (101) $40,615 Lyell (101) $20,233 Denniston (101) $10,641 Wareatea to Excelsior Rd (101) $66,150 Antonios (101) $31,100 Boatmans (101) $27,917 Hampden (101) $44,121 Maruia (101) $41,105 Millerton (102) $27,223 Snodgrass (102) $125,386 Little Wanganui (103) $61,048 Mokihinui to Conns Creek (103) $55,306 Inland Side of SH67 Granity/Ngakawau (104) $49,709 Inland Side of SH67 Granity/Ngakawau (104) $50,011 Waimangaroa Town (104) $39,976 Seaward Side of SH67 Granity/Ngakawau (105) $37,867 Seaward Side of SH67 Granity/Ngakawau (105) $32,981 Others Near Westport Town (106) $77,561 Westport Borough (106) $59,728

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District Area Value Orowaiti Road End of Westport (107) $99,795 Orowaiti Road and Parts of Derby Street (107) $55,533 Carters Beach (108) $86,524 Carters Beach Other (109) $110,770 Outside Omau or Tauranga Bay (110) $99,570 Outside Charleston or Punakaiki (111) $95,000 Punakaiki (111) $135,795 Omau and Tauranga Bay (112) $197,400 Punakaiki Not Ross Subdivision (113) $47,709 Punakaiki and Ross Subdivision (114) $138,095 Reefton (115) $42,012

This high-level calculation shows what many people instinctively understand to be the case – that for property in larger towns or located by the seaside, these properties are generally worth more than the properties in smaller rural settlements and the areas in between. While this is not always the case in every situation, in general this rule is found to be correct when looking at the Rates Information Database.

The table above shows for example that a residential property at Karamea has an average value of $50,791 which is $8,937 less than the district average, this is 15% below the district average.

The table above shows that the average residential property value in Buller is $59,728. It shows the various average property price for groups of ratepayers in various other locations throughout Buller.

The information in Table B is reproduced in a graph below:

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Average Residential Section Value (as categorised by current rating system) compared to Westport Township as a standard of 1

Reefton (115) Punakaiki and Ross Subdivision (114) Punakaiki Not Ross Subdivision (113) Omau and Tauranga Bay (112) Punakaiki (111) Outside Charleston or Punakaiki (111) Outside Omau or Tauranga Bay (110) Carters Beach Other (109) Carters Beach (108) Orowaiti Road and Parts of Derby Street (107) Orowaiti Road End of Westport (107) Westport Borough (106) Others Near Westport Town (106) Seaward Side of SH67 Granity/Ngakawau (105) Seaward Side of SH67 Granity/Ngakawau (105) Waimangaroa Town (104) Inland Side of SH67 Granity/Ngakawau (104) Inland Side of SH67 Granity/Ngakawau (104) Mokihinui to Conns Creek (103) Little Wanganui (103) Snodgrass (102) Millerton (102) Maruia (101) Hampden (101) Boatmans (101) Antonios (101) Wareatea to Excelsior Rd (101) Denniston (101) Lyell (101) Ngakawau (101) Karamea (101) $0 $50,000 $100,000 $150,000 $200,000 $250,000

One of the best ways to understand the effect of the current differentials is to look at Table 1. This shows that if a property is worth $100,000 the table shows the difference in general rates that are charged for that property. This table provides a significant picture about the discounts and premiums that some properties are currently being charged.

Taking into account there is already a natural differential, Table 1 shows that many properties are getting a very large reduction in their rates.

Using the natural differential keeps a rating system simple, easy to understand and equitable for ratepayers whereas introducing many differentials (such as BDC has now) creates the opposite effect, as well as introducing greater difficulty in applying the rating policy on a day-to-day basis.

14 The proposed system for collecting rates The proposal which is presented for consultation is based on the rating valuations and the total amount of rates collected for the rating year beginning on 1 July 2020.

This proposal to change the way rates are set does not mean Council collects more rates. The amount of rates that Council gets would stay the same, instead what changes is how much each ratepayer contributes.

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15 Glossary Differentials – Different rates or amounts charged in the dollar

Target Rates – Rates charged for specific activities. In Buller District target rates are charged for water, solid waste & recycling, and sewerage. In Buller District these rates are charged as a flat fee.

General Rates – Rates charged for general activities. In Buller District general rates are charged for around 50 services (not being water, solid waste & recycling and sewerage). In Buller District these rates are charged as a differential on the land value of a property and as a UAGC.

Uniform Annual General Charge (UAGC) – Rates charged for general activities. These are general rates which are charged as a flat fee.

16 Next Steps In early 2021, Council will invite the community to provide feedback on the rates review proposal. Submissions will be invited, hearings will follow, and Councillors will deliberate and may decide to: • Adopt the proposed rating system • Adopt an alternate rating system • Not to change from the current rating system

Council is open to hearing alternate views throughout the consultation period and may change its final assessment of how Buller’s rates should be calculated as a result of submissions received.

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Table 1 Comparison of the current rating system with the proposed system . This table shows the comparison of the current rating system with the proposed rating system. . The example is shown for $100,000 of land value. . The example does not include target rates (water, sewerage, solid waste & recycling fixed charges). All figures include GST and are subject to change.

Category and Location Differential Variable amount of Amount of Total General Rates Variable amount of Amount of Total General Rates that Number which General Rates Paid Uniform Annual paid under current General Rates Paid Uniform Annual may be paid under is used under per $100,000 of General Charge system (this excludes per $100,000 of General Charge proposed system (this the current Land Value paid paid under the water, sewer and solid Land Value paid paid under the excludes water, sewer system under current current waste & recycling under proposed proposed and solid waste & system system fixed rates) system system recycling fixed rates) $ $ $ $ $ $ Residential Various District Wide not otherwise listed 101 369.05 500.00 869.05 890.73 307.00 1,197.73 Residential North of Westport, Millerton & Snodgrass 102 269.43 500.00 769.43 890.73 307.00 1,197.73 Residential North of Westport, Little Wanganui to Waimangaroa Outskirts 103 419.45 500.00 919.45 890.73 307.00 1,197.73 Residential Inland Granity and Ngakawau/Hector 104 432.29 500.00 932.29 890.73 307.00 1,197.73 Residential Seaward Granity and Ngakawau/Hector 105 537.10 500.00 1,037.10 890.73 307.00 1,197.73 Residential Westport Town 106 1,110.37 500.00 1,610.37 890.73 307.00 1,197.73 Residential Orowaiti Road and Derby Street End of Westport 107 869.37 500.00 1,369.37 890.73 307.00 1,197.73 Residential Carters Beach 108 734.02 500.00 1,234.02 890.73 307.00 1,197.73 Residential Carters Beach Other 109 637.84 500.00 1,137.84 890.73 307.00 1,197.73 Residential Outside Omau or Tauranga Bay 110 670.05 500.00 1,170.05 890.73 307.00 1,197.73 Residential Outside Charleston or Punakaiki, south of Wilsons Lead Rd 111 248.08 500.00 748.08 890.73 307.00 1,197.73 Residential Omau and Tauranga Bay 112 465.89 500.00 965.89 890.73 307.00 1,197.73 Residential Charleston 113 482.33 500.00 982.33 890.73 307.00 1,197.73 Residential Punakaiki and Ross Subdivision 114 553.48 500.00 1,053.48 890.73 307.00 1,197.73 Residential Reefton Town 115 726.65 500.00 1,226.65 890.73 307.00 1,197.73 Multi Residential Karamea 121 1,192.81 500.00 1,692.81 1,781.46 307.00 2,088.46 Multi Residential Little Wanganui 122 741.81 500.00 1,241.81 1,781.46 307.00 2,088.46 Multi Residential Westport Township to Orowaiti 123 2,386.25 500.00 2,886.25 1,781.46 307.00 2,088.46

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Category and Location Differential Variable amount of Amount of Total General Rates Variable amount of Amount of Total General Rates that Number which General Rates Paid Uniform Annual paid under current General Rates Paid Uniform Annual may be paid under is used under per $100,000 of General Charge system (this excludes per $100,000 of General Charge proposed system (this the current Land Value paid paid under the water, sewer and solid Land Value paid paid under the excludes water, sewer system under current current waste & recycling under proposed proposed and solid waste & system system fixed rates) system system recycling fixed rates) $ $ $ $ $ $ Multi Residential South of Wilsons Lead Rd 124 2,282.07 500.00 2,782.07 1,781.46 307.00 2,088.46 Multi Residential Carters Beach and Cape Foulwind 125 1,398.43 500.00 1,898.43 1,781.46 307.00 2,088.46 Multi Residential Reefton 126 1,759.95 500.00 2,259.95 1,781.46 307.00 2,088.46 Commercial - not otherwise listed 131 1,962.76 500.00 2,462.76 2,004.15 307.00 2,311.15 Commercial Mokihinui River to and including Waimangaroa 132 1,364.06 500.00 1,864.06 2,004.15 307.00 2,311.15 Commercial Westport nearby 133 3,069.70 500.00 3,569.70 2,672.20 307.00 2,979.20 Commercial Westport Main Street 134 4,434.29 500.00 4,934.29 2,672.20 307.00 2,979.20 Commercial Carters Beach and Surrounds 135 1,909.28 500.00 2,409.28 2,004.15 307.00 2,311.15 Commercial Carters Beach and Surrounds 136 1,075.62 500.00 1,575.62 2,004.15 307.00 2,311.15 Commercial Wilsons Lead to Fox River including Charleston 138 172.36 500.00 672.36 2,004.15 307.00 2,311.15 Commercial South of Fox River 139 1,193.49 500.00 1,693.49 2,004.15 307.00 2,311.15 Commercial Reefton 140 1,819.55 500.00 2,319.55 2,672.20 307.00 2,979.20 Rural including any not in the Mokihinui/Birchfield and South of the Buller River 141 287.34 500.00 787.34 222.68 307.00 529.68 Rural Mokihinui through to Waimangaroa River 142 281.51 500.00 781.51 222.68 307.00 529.68 Rural Coast Road and South of Buller River 143 217.63 500.00 717.63 222.68 307.00 529.68 Rural Residential all excluding Mokihinui/Birchfield and South of the Buller River 151 432.81 500.00 932.81 890.73 307.00 1,197.73 Rural Residential including Mokihinui/Birchfield and South of the Buller River 152 426.95 500.00 926.95 890.73 307.00 1,197.73 Rural Small Holding all not including Mokihinui/Birchfield and South of the Buller River 161 293.15 500.00 793.15 890.73 307.00 1,197.73

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Table 2 Council activities and how they are funded

This list of Council activities is extracted from the Buller District Council Revenue and Financing Policy. Council reviews and sets a Revenue and Financing Policy when each Long Term Plan is being created. It is a legal requirement that this policy is created and reviewed. The Revenue and Financing Policy sets out how each activity of Council is currently funded, and a copy of this information is below. General rates are not the only source of income Council receives.

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