RATES HARDSHIP POLICY

(Scroll down for Rates Hardship Application form)

Summary:
The purpose of this policy is to provide clear direction to Ratepayers of the application process on how to apply and what hardship relief is available.

Policy Number 1.070
File Number N/A
Document version V5.0
Adoption Date 28 October 2020
Approved By Council
Endorsed By Council
Minute Number 231/20
Consultation Period N/A
Review Due Date September 2023 – 3 years
Department Office of Chief Corporate
Policy Custodian Manager Finance & Technology
Superseded Documents

23 January 2008 25/08
26 September 2012 392/12
26 August 2015 270/15
23 August 2017 168/17

Related Legislation Local Government Act 1993, Local Government (General) Regulation 2005
Delegations of Authority Manager, Finance & Technology

1. Overview

To provide assistance to ratepayers, suffering genuine financial hardship, with the
payment of their rates and charges.

2. Policy Principles

Nil.

3. Policy Objectives

The Tenterfield Shire Council aims to:-
a) Consider ratepayers’ personal circumstances when assessing applications.
b) Provide a framework for ratepayers experiencing financial hardship to seek
relief.

4. Policy Statement

4.1 Payment Arrangements
Section 564 of the Local Government Act 1993 provides Council with an
option to accept payment of rates and charges due and payable in
accordance with an agreement made with the person.
Payment arrangements are to be dealt with in accordance with Council’s
Debt Recovery Policy and Writing Off of Debts Policy. However, the following
procedures will apply in respect of a payment arrangement for a person
deemed to be suffering hardship because of a rate or charge:

Procedures
The following procedures are to be read in conjunction with Council’s Debt
Recovery Policy and Writing Off of Debts Policy and will be followed with all
financial hardship concessions:

– Any mutually acceptable repayment schedules have a maximum of a 12
month term, which may be extended to two (2) years in exceptional
circumstances. Exceptional circumstances will generally entail death of a
family member, injury, and any other form of incapacitation which would
result in hardship; Variation to payment terms may be approved by Chief
Executive Officer.
– It is the responsibility of the applicant to advise Council of any changes
in the applicant’s circumstances which may affect the applicant’s ability
to honour the payment arrangement;
– Where an applicant cannot honour a payment arrangement for a short
period, for example one (1) or two (2) payments, Council will where
reasonable, accommodate an applicant where an applicant has shown a
commitment to extinguishing the debt;
– All repayment schedules are to be reviewed at the end of each six (6)
month period and upon the raising of further rates and charges;
– Any future rates and charges levied against the property are to be taken
into account when repayment schedule is negotiated to be paid by the
end of the term of hardship;
– A payment defaulter having a history of more than two (2) incidents of
payment default shall be deemed to be a person not exhibiting a genuine
commitment to extinguish the debt.

Hardship Criteria
A determination under this policy will be assessed against information
provided by the applicant upon completion of Council’s Financial Hardship
Application form including supporting documentation, but is not limited to:

– Reasons why the person was / will be unable to pay the rates and charges
when they became due and payable;
– Copy of a bank and other financial institution statements for all accounts;
– Details of all income and expenditure (monthly budget analysis);
– A balance sheet, specifying assets and liabilities;
– Letter from a recognised financial counsellor or financial planner
confirming financial hardship and advising of what procedures have been
put in place to remedy the situation.

4.2 Hardship Resulting from a General Revaluation of the Local
Government Area (Section 601 LGA, 1993)

Land valuations are independently determined by the NSW Valuer General.
Appeal mechanisms are available to landowners under the provisions of the
Valuation of Land Act 1916 No 2. Accordingly Council will not consider
applications made under this section.

4.3 Privacy

In accordance with Privacy Code of Practice and Council’s Privacy
Management Plan, personal information collected as a consequence of this
policy will only be used for the purpose of assessing eligibility under the Policy
and will not be used for any other purpose or disclosed to any other person
unless we are required by law to do so or authorised to do so by the person
whom that personal information relate.

5. Scope

This policy applies to any ratepayer who struggle to pay their rates or charges
for reason of financial hardship.

6. Accountability, Roles & Responsibility

Elected Council

Council is responsible for approving Council Policies.

General Manager, Executive and Management Teams

The Chief Executive Officer has the power to sub-delegate certain functions to
other staff members. In this case, The CEO delegates responsibility for approving
the rates hardship application and interest to be held or waived to Manager,
Finance & Technology.

Management Oversight Group – Not Applicable.

Individual Managers – Not Applicable.

7. Definitions – Not Applicable.

8. Related Documents, Standards & Guidelines

 Debt Recovery Policy No. 1.041
 Writing Off of Debts Policy No 1.230
 Financial Hardship Application

9. Version Control & Change History

PLEASE NOTE: A download / Printable version of this application is available below