Rates

Rates are levied annually and can be paid in full or by instalment at Customer Care, 9 New Cascade Road. Below is a list of Frequently Asked Questions (FAQ's) in regards to rates notices issued on Norfolk Island. If you require any additional information, please contact Customer Care on local Freecall 0100 or internationally by phoning +6723 22244 and/or by emailing customercare [at] nirc.gov.nf (subject: Rates%20Enquiry)

What are rates and why do we have them?

Rates are a form of income levied by Council.  Their purpose is to support the Council in providing services for the benefit of the community.  Revenue raised from rates contributes to Council expenses such as:

  • The upkeep of roads and public buildings
  • Contributions towards tourism and marketing
  • Maintenance of public areas, including picnic areas, sports fields and reserves

Rates for the financial year 2017-18 were levied on a base charge only. From 2018-19 rates notices will include both a base charge and an Ad Valorem component (based on your land valuation).

In May 2016 amendments were made to the Local Government Act 1993 (NSW)(NI) compelling Norfolk Island to introduce an ordinary land rate.  New legislation also requires that the Norfolk Island Regional Council must raise at least $500,000 from rates for the year ending 30th June 2017, and for the year ending 30th June 2018 and any later year at least $1,000,000.

Who has to pay rates?

The registered owner(s) of land on which a rate is levied are liable to pay the rate to the Council.  If someone other than the owner is paying the rates, then the Council has to be notified accordingly.  Certain land is exempt from rates, such as land owned by the crown (excluding leased land) as well as land within a historic site and the KAVHA area.

When are my rates due?                       

Rates notices are posted to ratepayers, allowing 30 days before the first payment is due. Rates can be paid on the instalment date, or in full. There are four instalments which are due: 31 August, 30 November, 28 February and 31 May.

How can I make a payment?                                                      

Methods of payment are outlined on the back of your rates notice and include:

  • in person to Customer Care, 9 New Cascade Rd
  • by mail to PO Box 95, Norfolk Island 2899.  Cheques should be made payable to the Norfolk Island Regional Council and marked ‘Not Negotiable’
  • by phoning 0100 between 9:00am and 4:00m, Monday to Friday with your credit card and property details (please note a surcharge will apply)
  • by BPAY, refer to the details on your rates notice

How can I check the balance owing on my rates?                                    

If you wish to check your rates balance, please contact Customer Care by phoning 0100 or by emailing customercare [at] nirc.gov.nf (subject: Enquiry%20regarding%20my%20rate%20balance) . Customer Care are happy to provide you with the balance of your rates notice, however, due to privacy restrictions they are unable to give you information relating to another persons rates notice unless that person has expressed in writing to the NIRC that you are authorised to obtain this information.

Do I get a discount if I pay my rates earlier than the due date?          

The Norfolk Island Regional Council does not offer a ratepayer discount at this time.

Am I eligible for a discount as a pensioner?                                     

Yes, to be an eligible for a pensioner discount you must have:

  • a Centrelink Pensioner Concession Card or
  • a Department of Veteran’s Affairs Repatriation Health “Gold Card” which bears the inscription “War Widow “or “TPI”.

A copy of the application form can be collected from Customer Care, or downloaded from our website.

How will I know if my request for a pensioner rebate has been successful?

A letter will be sent to you detailing the rebate you are entitled to.

Am I able to apply for assistance if I am having trouble paying my rates?

If you are having difficulty paying your rates please contact Customer Care at the earliest opportunity to make application for hardship and a arrange a payment arrangement. Applications are reviewed by Council staff who will contact you to make a payment arrangement schedule that is agreeable both to the Council and the ratepayer.  This is important to avoid Council taking legal action to recover outstanding rates.

A ratepayer may also apply to Council to defer the payment of rates on the grounds of hardship. Application forms are available from Customer Care or can be downloaded from Councils website. These forms must be lodged with the General Manager. 

Council may grant, or refuse a deferral application.  Any granted deferral may be subject to the condition that the ratepayer pays interest on the amount due.

What happens if I pay after the due date?                               

If a levied amount is not paid on, or before, the date they fall due, the Council will impose an annual interest rate of 7.5%, calculated daily as determined by the Local Government Act 1993, Sect 566. 

If a ratepayer does not pay the rates on his or her property, Council may commence legal action against the ratepayer to recover the outstanding amount.  If Council takes such legal action the ratepayer may also be liable for the Councils legal costs associated with the action.

What happens if I do not pay my rates notice?

If rates are not paid for a period exceeding three years, Council may sell a property or part of a property to recover the unpaid rates.  Council may sell by public auction, or by direct sale. 

If the owner of a property cannot be found, Council may apply to have that property transferred to the Council.

How has my land been categorised?

The Local Government Act 1993 (NSW)(NI) includes rating provisions for Norfolk Island and stipulates three rating categories applicable to Norfolk Island: Residential, Business and Farmland.  Where a portion of land cannot be categorised into one of the three categories listed above, the default category is Business.

Definition of the categories from the Local Government Act 1993 (NSW)(NI) are as follows:

Residential

(1) Land is to be categorised as “residential” if it is a parcel of rateable land valued as one assessment and:

(a) its dominant use is for residential accommodation (other than as a hotel, motel, guest-house, backpacker hostel or nursing home or any other form of residential accommodation (not being a boarding house or a lodging house) prescribed by the regulations), or

(b) in the case of vacant land, it is zoned or otherwise designated for use under an environmental planning instrument (with or without development consent) for residential purposes, or

(c) it is rural residential land.

Farmland

 (2) Land is to be categorised as "farmland" if it is a parcel of rateable land valued as one assessment and its dominant use is for farming (that is, the business or industry of grazing, animal feedlots, dairying, pig-farming, poultry farming, viticulture, orcharding, bee-keeping, horticulture, vegetable growing, the growing of crops of any kind, forestry or aquaculture within the meaning of the Fisheries Management Act 1994, or any combination of those businesses or industries) which:

(a) has a significant and substantial commercial purpose or character, and

(b) is engaged in for the purpose of profit on a continuous or repetitive basis (whether or not a profit is actually made).

(2) Land is not to be categorised as farmland if it is rural residential land.

(3) The regulations may prescribe circumstances in which land is or is not to be categorised as farmland.

Business

(3) Land is to be categorised as "business" if it cannot be categorised as farmland or residential.

Am I able to have the category that applies to my land reviewed?

You may apply at any time for a review of the categorisation of rateable land. Forms are available at Customer Care or can be downloaded from our website.

Do I have to pay my Absentee Landowners Levy as well as my rates?

The Absentee Landowners Levy Act 1976 (NI) was modified in 2017 to stipulate that the last date that notices could be issued was 15 September 2017. This means that no new Absentee landowners levies will be raised after this date, however, if you have an outstanding Absentee Landowners account you are still liable to pay this amount. For information on how you can make payment contact Customer Care.

Can I amalgamate or aggregate my land to reduce the amount of rates I  pay?

To establish if amalgamation is possible for your portions of land you will need to consult with the Planning and Development Department who can be contacted on +6723 23595 during business hours.

In 2018-19 the system used for calculating rate levies on Norfolk Island is changing to a valuation based system. This will alter the way in which your rate levies are calculated as well as other rules in relation to the aggregation (different to amalgamation) of land for the purposes of rating. If you are considering amalgamating or aggregating your portions of land we strongly advise that you seek professional, independent legal advice to ascertain if this is the right solution for you.