From:
Jim Taylor
Sent:
Monday, 7 September 2020 3:18 pm
To:
Subject:
RE:
, Tauranga - Rating Query
Hi
,
I should add that rates are assessed on 1 July each year so the first non-rateable assessment will be on 1 July after the
lease is signed and the accommodation is being used for students.
regards
Jim Taylor | Manager:Transaction Services
Tauranga City Council | 07 577 7000 | 0275367516 | [email address] | www.tauranga.govt.nz
From: Jim Taylor
Sent: Monday, 7 September 2020 3:14 PM
To:
@tompkinswake.co.nz>
Subject: Re:
Tauranga - Rating Query
Hi
Apologies for not making this clear. Once the lease is in place and students are in the building the property will be non-
rateable for the term of the lease, while it is primarily student accomodation. Hope that helps.
Jim
Sent from my iPhone
On 7/09/2020, at 2:45 PM,
@tompkinswake.co.nz> wrote:
CAUTION:External Email.
Hi Jim,
Thanks for your prompt response.
We note your last comment that the non-rating will apply once the property is being used as a
university (i.e. once the students move in). Can you please confirm however that once the lease has
commenced
and the students have moved in, the property will become non-rateable and will remain
the same for the term of the lease. We are trying to ascertain that the non-rating applies at all times,
not just when students are there (i.e. the property will be non-rateable during the summer holidays).
1
Kind regards,
Associate
<image001.png>
tompkinswake.co.nz
<image002.png>
From: Jim Taylor <[email address]>
Sent: Friday, 4 September 2020 5:20 PM
To:
@tompkinswake.co.nz>
Cc:
@tompkinswake.co.nz>; Christine Jones
<[email address]>
Subject: RE
, Tauranga - Rating Query
Good afternoon
,
Thank you for your email.
• Can you please advise where the above determination comes from? Is it a TCC policy? If so,
can you please provide a copy.
The determination is from the Local Government (Rating) Act 2002. If the land was used by and for the
purpose of the university it is non-rateable. If not directly used by the university then accommodation
would be rateable.
http://www.legislation.govt.nz/act/public/2002/0006/latest/DLM133512.html?search=sw_096be8ed8199b
6d4_category_25_se&p=1
• We presume the ‘greater than 10 years lease’ includes renewals rather than just the initial term?
Yes it can include renewals, as per section 11 of the Rating Act.
• In terms of the property not becoming ‘non-rateable until the conversion is complete and it is
actually used to accommodate students’, can you please confirm that this would apply from
commencement of the lease?
After a brief discussion with Simpson Grierson the University would need to prove that the land is being
“used” for the purpose of the University. It is our understanding that this is when the accommodation is
used for University purposes, i.e students live there, and not before.
Hope this help. Enjoy your weekend.
Kind regards
Working From Home
Jim Taylor | Manager:Transaction Services
Tauranga City Council | 07 577 7000 | 0275367516 | [email address] |
www.tauranga.govt.nz
<image003.gif> <image004.gif> <image005.gif>
2
From:
Sent: Friday, 4 September 2020 4:33 PM
To: Jim Taylor <[email address]>
Cc:
[email address]>; Christine Jones
<[email address]>
Subject:
, Tauranga - Rating Query
CAUTION:External Email.
Hi Jim,
We act for
the owner of the above property.
We have received the attached email which states that the property will be non-rateable if it is run by
and for the University with a greater of 10 year lease. We are trying to understand the rating and have
a couple of questions on this:
Can you please advise where the above determination comes from? Is it a TCC policy? If so,
can you please provide a copy.
We presume the ‘greater than 10 years lease’ includes renewals rather than just the initial
term?
In terms of the property not becoming ‘
non-rateable until the conversion is complete and it is
actually used to accommodate students’, can you please confirm that this would apply from
commencement of the lease?
Please feel free to give me a call if it is easier.
Kind regards,
Associate
<image001.png>
tompkinswake.co.nz
<image002.png>
Hamilton | Auckland | Rotorua | Tauranga
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From:
Rates Admin
Sent:
Monday, 22 August 2022 3:34 pm
To:
Cc:
Rav Paul
Subject:
Hi
,
Thank you for your email. Jo Pellew has recently left Council to work for the Bay of Plenty Regional Council. Rav Paul
can be your direct contact.
Please forward a copy of your lease agreement to confirm the date at which the student accommodation began,
Student accommodation leased to the University of Waikato is non rateable. Wastewater charges and water rates will still
apply.
Ngā mihi | kind regards
Jim Taylor | Manager:Transaction Services
Tauranga City Council | 07 577 7000 | 0275367516 | [email address] | www.tauranga.govt.nz
From:
>
Sent: Monday, 22 August 2022 11:58 AM
To: Rates Admin <[email address]>
Subject:
CAUTION:External Email.
Hi
SELWYN STREET STUDENT ACCOMMODATION LIMITED
Customer Number: 593489
Valuation Number: 06602 359 01
We have received the attached rating notice for the property at 38 Selwyn St, Tauranga. This property is leased to the
University of Waikato for student accommodation purposes. Our understanding from previous communications Jo
Pellew had with
(the developer) is that as the building is being used for university/educational purposes it is
considered non rateable as per the Rating legislation.
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Would you please review the attached notice on this basis and advise if this exemption can be applied to the property
going forward? Noting that the due date for this to be paid is 29 August 2022 (apologies for the delay in this request).
If you require any further information such as a copy of the lease please let me know.
Note that I am the Accountant for the company in question and have been asked to reach out to you on behalf of the
directors.
Thanks
Sustainability | Please consider the environment before printing this email
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