Register as Visitor Accommodation

Visitor Accommodation Information

Council’s current Annual Plan for the year ended 30 June 2017, the following rates have been resolved as payable by secondary use accommodation providers:


Secondary Accommodation Properties Rate (Group B already discounted rate)

A rate of $0.0005269c in the dollar of Capital Value. This equates to a rate of $52.69 per $100,000 of a property's Capital Value. This rate is current to 30 June 2017 but will be reviewed as part of the Annual Plan process this year.


Information on the Council's Current Accommodation Rates (Group B properties cover secondary accommodation rates)

District Tourism and Promotion Rate

A series of targeted rates will be assessed under section 16 of the Local Government (Rating) Act 2002 on a differential basis to fund the costs of District tourism and promotion activities. The targeted rate will be assessed on every rating unit and will be set differentially using the following categories and calculated on the following basis:

  • The use to which the land is put and
  • The capital value of the land

The targeted rates will be:

All properties

  • A fixed amount per separately used and inhabited part of a rating unit in the District.

Group A

  • A rate based on the land use on the rateable capital value of the land of all Commercial business properties (excluding commercial accommodation businesses and secondary accommodation properties).
  • A fixed amount for Industrial land properties (excluding commercial accommodation businesses and secondary accommodation properties).

Group B

  • A rate based on the land use on the rateable capital value of the land of all commercial accommodation businesses (excluding commercial business properties and industrial land properties).
  • A rate based on the land use on the rateable capital value of the land of all secondary accommodation properties (excluding commercial business and industrial land properties).

The relationship between the rates set in the differential categories is as follows:

  • All Properties – 10% of the total rates requirement
  • Group A – 30% of the total rate requirement
  • Group B – 60% of the total rate requirement

Definitions Used

District Tourism and Promotion

All properties

All rateable properties in the Mackenzie District.

Group A

Commercial businesses

All rateable properties within the Mackenzie District identified as the principal use of the land being a trading entity engaged in commercial business activities (excluding commercial accommodation providers).

Industrial land properties

All rateable properties within the Mackenzie District on land with a property category code beginning with I in the Council’s Rating Information Database.

Group B

Commercial accommodation businesses

All rateable properties within the Mackenzie District identified as accommodation providers for short term (not permanent) paying guests and where the principal use of the land is commercial accommodation business.

Secondary accommodation properties

All other rateable properties within the Mackenzie District identified as accommodation providers for short term (not permanent) paying guests, but where the principal use of the land is not commercial accommodation business.

Property Category Codes

Each rating assessment has a property category that broadly describes the nature of this property.

The property category is based on the highest and best use or the use for which the property would be sold given current economic conditions.

This differs from Land Use Data which is based on current actual use and zoning.

The coding is alpha-numeric and has two six characters.

Property category codes are maintained by Council’s current valuation service providers "Quotable Value Ltd".

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