The New Zealand Taxpayers’ Union has released the 2026 edition of the Ratepayers’ Report, New Zealand's local government league tables at RatepayersReport.nz.

Ratepayers’ Report allows Kiwis to easily compare their local council’s performance and financial position against others across the country. The Report provides transparency for ratepayers, with financial and rates figures presented on a per-household basis for comparisons between councils. It ranks councils on average residential and commercial rates, staffing costs, third-party payments and council liabilities, among other metrics.

Josh Van Veen, the Taxpayers’ Union Local Government and Senior Policy Analyst, said:

“Ratepayers’ Report pulls back the curtain on council spending, exposing figures often buried in lengthy annual reports or only uncovered through official information requests. It’s what the insiders often don’t want the public to know.”

"These league tables show both best-in-class and who is lagging."

“At a time when households are tightening their belts, many councils are doing the opposite. Rising rates and growing bureaucracies are putting even more pressure on ratepayers.”

“Ratepayers' Report suggests that too many councils have lost sight of their core role and are focusing on pet projects and back-office expansion. Affordability and value for money continue to fall behind.”

“Ratepayers deserve better than ever-rising bills and excuses. This report goes some way to provide financial transparency at town halls.”

“What the Ratepayers’ Report shows clearly is that some councils can do the same job at half the cost to ratepayers. This Report demonstrates why capping rates to inflation is necessary.”

The Ratepayers’ Report is free and available now at RatepayersReport.nz

Prior to publication, every council was provided with their figures for error-checking with any requested corrections made.

Notable Findings

Residential rates:

Residential rates are up $451 from the previous year at an average of $3,386.

Porirua City Council has the highest average residential rates, at $5,591, while Ōtorohanga District Council reports the lowest average among the territorial authorities, at $2,554. This is a 119 percent difference.

The high average residential rates in urban areas such as Queenstown-Lakes District Council ($4,848) and Tauranga City Council ($4,534) are indicative of rising service demands. On the other hand, significantly lower residential rates are reported by rural councils, such as Clutha District Council ($2,678).

Greater Wellington Regional Council has the highest average residential rates of any regional council at $1,028 with Environment Southland having the lowest at $378. This is a 172 percent difference.

Environment Canterbury, Horizons Regional Council, and Taranaki Regional Council do not differentiate between residential and non-residential rates.

Wellington City Council's average non-residential rate is a staggering $53,258, up 55.5 percent in the last two years, followed by Kawerau District Council at $46,352, up 43.3 percent from last year. These numbers stand in stark contrast to the lowest non-residential averages in Northland Regional Council at $762, and Horowhenua District Council, the lowest of the territorial authorities at $2,358.

Van Veen says, "Councils like to claim that higher rates are necessary for ‘good quality services’. But the fact is, some councils are providing the same services for a fraction of the cost. The league tables also lay bare the fact that 'bigger' is not necessarily 'better' or more efficient when it comes to local councils."

Debt:

On average, New Zealand councils owe around 220 percent of their annual rates revenue, up more than fifty points from last year.

Queenstown-Lakes District Council has the highest debt per household at $28,312.

Environment Southland has the lowest debt per household at $152.

On average, debt owed by councils across New Zealand has increased by $1,140 per household over the last financial year.

The national average interest paid is $400 per household.

The highest interest bills are paid by Tauranga City Council, equating to $1,844 per household, while Environment Southland paid just $4 per household

Van Veen says, "Debt should be only used when a community is getting good quality long-term infrastructure. But it's clear that's not always the case."

Salaries:

The average staffing level in New Zealand is 14.1 staff members for every 1,000 households.

Hurunui District Council has the highest staff-to-household ratio at 31.1 per 1,000 households. Kawerau District Council also has a very high staffing load at 27.7 staff members for every 1,000 households, while Stafford District Council has 23 for every 1,000 households.

Horizons Regional Council has the lowest staff-to-household ratio at 2.8 staff members per 1,000 households.

Among the major cities, Wellington City Council employs 1,631 staff or 19 per 1,000 households, and 39.4 percent of its staff are paid over $100,000. Christchurch City Council employs 2,470 FTE staff with a ratio of 15 per 1,000 households, and 41.5 percent of its workforce are paid over $100,000.

Wairoa District Council has the highest consultant & contractor spend at $12,923.48 per household. This is 67.8 percent more than Hastings District Council at $7,702.18 per household.

Environment Canterbury has the lowest consultant & contractor spend at $7.21 per household, followed by Kaipara District Council at $13.32 per household.

On average across New Zealand, more than one in three council staffers (40.6 percent) are paid over $100,000.

Of these, 780 are paid more than $200,000 and 247 are paid more than a Government Minister (outside of Cabinet – $256,800)

63 councils declared at least one member of staff being paid more than a Minister; 35 of these employed more than one member of staff paid higher than that.

Auckland Council has 52 members of staff paid more than a Minister; Greater Wellington Regional Council pays 16 members of staff this rate or more, Wellington City Council pays 11, and Hamilton City Council 10.

The average manager’s salary is highest in Horizons Regional Council ($189,096), followed by Nelson City Council ($186,415) and Southland District Council ($175,115).

Van Veen says, "These figures suggest that the idea of 'public service' appears to have disappeared from local government. In some small towns now, the best paid jobs are at the local council. That's not sustainable."

Lobby Payments

The total amount spent by councils in New Zealand on payments to lobby groups (Taituara, Local Government New Zealand, and Chambers of Commerce) was $12.3 million in the last financial year.

Dunedin City Council was the biggest spender at $708,454, with Hutt City Council in second place ($505,226).

West Coast Regional Council has the lowest spend at $14,281

Wellington City Council make the largest payment to LGNZ ($218,962).

Wellington ratepayers also contributed to the second-largest payment to LGNZ, with Greater Wellington Regional Council handing over $205,415

Van Veen says, "It's odd, given both the proximity to government and the access enjoyed by the Wellington mayors that they are paying rent to a sock puppet lobby group to mount political campaigns."

Fiscal safeguards:

7 councils meet the full criteria for a prudent Audit and Risk Committee, up 2 from last year.

The criteria for a prudent A&R are to have an independent member, an independent chair, a lawyer, and an accountant on the committee.

36 councils have unelected members on other committees.

Van Veen says, "Ratepayers expect local councils to be following best practice when it comes to governance, financial controls and risk management. But with just seven of seventy-seven implementing a corporate governance standard for Audit and Risk committee independence and shill sets, clearly that expectation is not being met."

Notes:

The Ratepayers’ Report is available at RatepayersReport.nz

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

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

The New Zealand Taxpayers’ Union is an independent and membership-driven activist group, dedicated to being the voice for Kiwi taxpayers in the corridors of power. Its mission, lower taxes, less waste, more transparency, is supported by 200,000 subscribed members and supporters.

© Scoop Media