FAQs: Ratepayers’ Report 2026

What is the purpose of the Ratepayers’ Report?    

The Ratepayers' Report provides accountability and transparency to New Zealand ratepayers by allowing them to compare their local territorial authority with others around the country.    

Where was the data sourced?    

The Taxpayers' Union compiled the data in the Ratepayers' Report from figures obtained under the Local Government Official Information and Meetings Act (LGOIMA), and Annual Reports for the 2024/5 financial year.    

Population, household, and personal income data is taken from the most recent data available from Stats NZ.   

Where did the group finance figures come from?    

Group finance figures are taken from each Council's annual report and LGOIMA requests from councils. They include figures from the council as well as all subsidiary council-controlled organisations (CCOs).   

What about port companies, airports, and multi-council CCOs?  

Consolidated finances are reported as published in annual reports. However, due to the complexity of distributing FTE, we have excluded multi-council CCOs from data on staffing. Staff employed by Port companies and any companies in which councils own a minority stake are excluded because they do not meet the statutory definition of a CCO. While some airports are CCOs, we have decided to exclude these from the dataset due to inconsistency in reporting between councils. 

Why have you reported councils’ gross debt instead of net debt? 

Using gross debt provides a clearer picture of council financial risk because it reflects the total amount councils owe and must service, regardless of how their assets are valued.  

Unlike net debt, which can be reduced on paper by including illiquid or politically constrained assets, gross debt focuses on the real burden placed on ratepayers through interest costs, refinancing risk, and future rates.  

This makes it harder to obscure rising borrowing through accounting treatments or asset revaluations and better aligns with how households and lenders assess risk. 

How did you calculate renewals as a percentage of depreciation, and what does this show? 

The figure is calculated from the amount councils spent on renewals and the amount of depreciation ratepayers funded. This information was obtained under the LGOIMA. 

We report renewals as a percentage of depreciation because it is a simple way to test whether councils appear to be replacing assets at anything like the rate those assets are wearing out. Depreciation in councils’ financial statements is an accounting estimate of asset consumption, not a direct measure of cash spending. By contrast, “depreciation funded” in LGOIMA responses is not a standard audited reporting line and may reflect council-only rather than group figures, partial funding policies, reserve movements, or other capital-funding decisions. Differences between the two should therefore be treated as an indicator for scrutiny, not as stand-alone proof that a council is over- or under-charging ratepayers. 

Which councils are assessed in the Ratepayers' Report?    

Of New Zealand's 78 Councils, 77 are examined in the Ratepayers' Report. That includes all city, district, unitary and regional councils, with the exclusion of the Chatham Islands Council (due to concerns surrounding that Council's workload pressure and unique position). Due to the delayed adoption of an Annual Report, only limited data is available for Buller District Council.   

Is this the first Ratepayers' Report?    

No. The Ratepayers' Report was first published in 2014 jointly by the Taxpayers' Union and Fairfax Media (now Stuff). The Taxpayers’ Union has since published updated versions in 2017, 2018, 2019, 2020, 2021, 2022, 2023.  

How are the councils grouped?   

Councils are grouped into 6 different categories (Metropolitan, Provincial, Rural, Unitary Authorities, and Regional).  Metropolitan councils are those with populations exceeding 90,000. Rural councils are those with populations less than 20,000 and provincial councils have populations between 20,000 and 90,000. Regional and unitary councils are defined under the Local Government Act 2002.  

How were the average rates calculated?    

Calculating an 'apples to apples' figure for residential rates presents challenges as councils use various mixes of rates, levies, and user charges. Our approach is based on work by Napier City Council to find an average residential rate. The methodology councils were asked to use to calculate the figures disclosed in the Ratepayers' Report is available here.   

While we think this approach is useful and fair, the average residential and non-residential rate figure should be a guide only.   

Unitary authorities (Auckland Council, Nelson City Council, Gisborne, Tasman, and Marlborough District Councils) perform the functions of a regional council and therefore can be expected to have higher rates than other territorial authorities.    

What are the potential limitations of the Ratepayers’ Report?    

Empty or undeveloped sections are counted as rating units. This means the average residential rates figure for a territory with a high proportion of undeveloped sections, such as Wairoa District Council, may appear relatively low while the actual level of rates levied on an average Wairoa homeowner is likely to be higher.    

Can councils provide feedback on the information supplied?  

Every effort has been made to ensure the accuracy of the data contained in this report. Councils can provide feedback by emailing [email protected]

Regional media releases, including relevant notable findings, can be found here.

Frequently asked questions, including on methodology, can be found here.