If you live in the Western Bay of Plenty, chances are you're paying the most expensive rates in the country.

A new report from the Taxpayers' Union has found the average residential rates of Western Bay of Plenty District Council are the highest in New Zealand.

At $3234 per year, Western Bay of Plenty ratepayers pay on average nearly a thousand dollars more than the national average of $2251 per year.

The amount is almost double that of New Zealand's least expensive, Mackenzie District Council in the South Island.

WBOPDC Mayor Garry Webber says the district has experienced ‘significant' population growth in the last 10-15 years, and the council has invested heavily in infrastructure to meet the needs of new residents.

'When undertaking a comparative analysis of council rate levels, it is best to consider where an individual council is on its Asset Replacement Cycle and not take a one day snapshot as pointed out in the Office of the Auditor General's report published late last year,” says Garry.

'Geography and variable topography also plays its part due to the Western Bay being a large, mainly rural and thinly populated district. Providing infrastructure is more difficult and expensive in rural over urban areas. For example, we have five discrete wastewater plants to Tauranga city's two. We're also maintaining a complex road network and have a number of significant stormwater improvements planned to reduce the risk of properties flooding.”

Taxpayers' Union executive director Jordan Williams says only two councils in the Bay of Plenty charge an average residential rates bill below the national average – Opotiki District and Kawerau District.

'However, according to the council's financial statements, staff costs per ratepayer in Opotiki are the highest in the region, at $1473.

'Tauranga City Council has the lowest staff costs per ratepayer in the region at $895, even though its councillors receive on average almost $15,000 more than the Kawerau District mayor.”

He says when compared to other metropolitan councils, Tauranga City Council's below average assets and higher than average debts are a ‘concern'.

"Tauranga City Council refused to respond when our researcher asked if any lawyers or accountants sit on its Audit and Risk Committee. It said that 'this is not information that the Council holds'. If a council doesn't know something as fundamental as the composition of its own audit committee, how can ratepayers be assured decisions to spend their hard-earned money are subject to proper oversight?”

However, when SunLive made enquiries, the council had ‘no issues' answering that question.

'The Audit Finance and Risk Committee is chaired by a qualified accountant (Councillor Gail McIntosh) and the rest of the membership is all elected members,” says chief financial officer Paul Davidson.

According to the report, the average residential rates in Tauranga are $2489, while 13 per cent of Tauranga City Council staff earn $100,000 or more a year.