The New Zealand Taxpayers’ Union has today released the 2025 edition of the Ratepayers’ Report, available at RatepayersReport.nz.
Ratepayers’ Report allows Kiwis to easily compare their local council’s performance and financial position for the 2023/24 financial year against others across the country. The report provides transparency for ratepayers, with financial and rates figures presented on a per-household or per-rating unit basis for comparisons between councils. The report ranks councils on metrics including average residential and commercial rates, staffing costs, third-party payments and council liabilities, among others.
Sam Warren, Taxpayers’ Union Local Government Campaigns Manager, said:
“The annual Ratepayers’ Report pulls back the curtains on council spending. It’s a tool for ratepayers to hold their representatives to account and gives them plenty of food for thought during the local body elections and as councils set up with new members.”
"This year's report is our most comprehensive yet with brand new data aimed at arming ratepayers with all the information they need to scrutinise the decisions and spending of their local council."
The Ratepayers’ Report is free and available to the public at RatepayersReport.nz. Regional media releases are available here.
Notable Findings
Residential rates:
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There has been a steady increase in residential rates with New Zealand's average district and city council rates currently at $2,935, an increase of $154 from the previous year.
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Porirua City Council has the highest average residential rates, at $4,745, while Waikato District Council reports the lowest District/City Council average, at $491.
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The high average residential rates in urban areas such as Queenstown-Lakes District Council ($4,194) and Tauranga City Council ($4,144) are indicative of rising service demands. On the other hand, significantly lower residential rates are reported by rural councils, such as Waikato and Far North District Councils.
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Environment Canterbury, Horizons Regional Council and Taranaki Regional Council do not differentiate between residential and non-residential rates.
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Wellington City Council's average non-residential rate is a staggering $48,398, up $14,000 from last year, followed by Kawerau District Council at $32,278. These numbers stand in stark contrast to the lowest non-residential averages in Far North District Council, at $716.
Debt:
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On average, New Zealand councils owe around 2.4 times their annual household revenue, while the typical (median) council owes about 1.3 times revenue.
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But some councils are extreme outliers:
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Greater Wellington Regional Council has the highest debt-to-revenue ratio in the country at 36× annual revenue, equating to about $5,420 per household in liabilities.
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Otago Regional Council follows closely at 30×, with households owing $34,471 each.
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Central Otago District Council also stands out at 11.5× annual revenue.
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By comparison, Auckland Council carries $26,034 per household in liabilities – high in dollar terms, but a more moderate 3.9× revenue, closer to the national average.
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Bay of Plenty Regional Council (33%), Auckland (32%), and Greater Wellington (31%) all fund nearly a third of their assets with debt.
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Debt servicing costs also vary widely. Auckland households pay about $1,469 each year just in interest, while Southland District pays only $148 per household.
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Mackenzie District Council reports effectively no debt and Napier City Council is among the lowest in liabilities.
Salaries:
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On average across New Zealand, one in three council staff (33 percent) are paid more than $100,000, with the median council reporting 32 percent. The typical staff-to-household ratio is 0.014, or one staff member for every 70 households.
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Auckland Council employs 11,360 full-time equivalent (FTE) employees across the Group, up 136 from last year, yielding a staff-to-household ratio of 0.0186. 5,698 employees, or 50.2 percent of the workforce, are paid more than $100,000.
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Wairoa District Council group has the highest territorial authority staff-to-household ratio at 0.0498 FTE, which equates to one staff member for every 20 households. Otago Regional Council group has the highest overall ratio at 0.0777 FTE, equating to one per every 12 households.
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Ōtorohanga District Council has one of the lowest staff-to-household ratios at 0.0006, or one staff member for every 1667 households. Horizons Regional Council is lower still at 0.0005, or one staff member for every 2000 households.
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Tasman District Council has a particularly high share of highly-remunerated staff, with 54 percent of its workforce paid more than $100,000.
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Gore District Council has just 14 staff paid more than $100,000, which makes up 13 percent of its workforce. Carterton District Council has 15 staff on $100,000, or 21 percent of its total staff.
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Among the other major cities, Wellington City Council has 2,267 staff across the group, with a staff-to-household ratio of 0.0268, and 37 percent of its staff paid more than $100,000. Dunedin City Council employs 1,747 staff with a ratio of 0.0322, and 38 percent of its staff paid more than $100,000. Christchurch City Council has 5,782 staff in its group with a ratio of 0.0348, and 39 percent of its workforce paid more than $100,000.
Fiscal safeguards:
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Five councils (Auckland, Christchurch, Dunedin, Kāpiti Coast and Whakātane) meet the full criteria for a prudent Audit and Risk Committee, up from two last year.
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However, while Thames-Coromandel met the criteria in the 22/23 financial year, they did not in 23/24 by no longer having a lawyer on committee.
NOTES
The full data tables are available to the media here.
Regional media releases are available here.
Frequently asked questions, including on methodology, can be found here.
