Rate Notice, Payment Arrangement and Hardship Procedure

Purpose. This procedure sets out the steps rates staff follow to issue notices, set up payment arrangements, assess financial hardship applications and manage overdue accounts.

1.Annual notice run

The rates officer must reconcile the property database against the valuation return before the notice run. Supplementary valuations received during the year must be processed within 20 business days. Notices must be checked by a second officer on a sample of at least 50 properties before printing.

2.Payment arrangements

A ratepayer who asks for time to pay must be offered a payment arrangement. The officer must record the arrangement in the rates and property register with the instalment amount, frequency and end date. Arrangements must clear the current year's rates by 30 June unless approved by the Manager Finance and Rates.

3.Hardship applications

A ratepayer who cannot meet a payment arrangement must be given the financial hardship application form. The officer must assess the application within ten business days, considering income, essential expenses, other debts and any financial counsellor report, and recommend deferral, interest waiver or partial waiver to the manager.

• Confirm the applicant is the ratepayer or their authorised representative
• Check that all supporting documents are attached
• Record the assessment and recommendation in the register
• Notify the applicant in writing of the decision and review rights

4.Overdue accounts

The system generates a reminder notice 14 days after an instalment falls due and a second reminder after 28 days. A final notice must be reviewed by the rates officer to remove any account with a current arrangement or hardship application before it is sent.

5.Recovery action

Accounts still unpaid 21 days after a final notice must be listed for review by the Manager Finance and Rates, who decides whether to refer the debt to the collection agent. Sale of land for unpaid rates requires a resolution of council.

6.Records

Every conversation, arrangement and decision must be recorded against the property in the rates and property register. Hardship documents must be stored in the restricted hardship folder.