Valuation of Utilities

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Valuation of Utilities

14 November 2002

What is a utility?

Utilities are included in the rating valuations carried out by territorial authorities (TAs). For clarification about what utilities are included in your rating valuation contact your local authority.

Rules for valuing utilities

The rules and valuation methodology used to value utilities are set out in the Rating Valuations Rules - Version 3.1 (14.01 KB).

The rules are made by the Valuer-General, who also monitors and audits valuations to ensure that minimum standards are met.

Inclusion of utilities on the district valuation roll

Utilities were not always included on the district valuation roll (DVR).

In 1998 the Court of Appeal (Telecom versus Auckland City Council) determined that the telephone lines and booths situated within the Auckland district, as it applied to the annual value valuation roll, formed an interest in land and should therefore appear on the DVR as a separate rating unit.

The consequence of this decision was the requirement to include all utilities on the DVRs throughout the country.

The Valuer-General held a series of forums with the affected parties in order to determine a suitable valuation methodology so that the inclusion of these utilities on the DVRs was orderly and consistent.