Specific rates vary widely among municipalities, with Jerusalem and Rehovot having the highest rates in the country. In rental dwellings, tenants (rather than owners) generally pay the arnona. Single parents and some forms of economic hardship qualify for discounts or even exemptions. New Zealand In New Zealand, rates have provided the major source of revenue for territorial authorities since the late-19th century. Rates are basically a tax on real-estate property. , rates made up 56% of local-authority operating-revenue. Almost all property owners in New Zealand pay rates; those who do so are referred to as ratepayers. People who rent property do not pay rates directly, but property owners will take account of the cost of rates when they set the rent. As a result, those who rent properties also have an interest in the level of rates, as well as in the services provided by councils using these rates. Some types of property are exempt from rate levies - government land and rail land, for example. Other categories of property may possibly only be rated at 50% (land used for some types of sports purposes). Māori land - particularly where ownership and therefore liability for rates are hard to establish - can also get special treatment. Exceptions are listed in Schedule 1 Part 1 of the Local Government (Rating) Act 2002. Territorial authorities may assess property values in three different ways – on the basis of land, annual or capital value – using valuations prepared in accordance with the Rating Valuations Act 1998. The valuation process is overseen by the Valuer-General. Each local authority, after consulting with their community, can decide which basis to use. Councils can use a mix of these different methodologies when assessing rates based on the value of holdings, for example land value for its general rate and capital value for a targeted rate. Councils can also levy flat charges per rating unit (i.e. each lot of land, with some exceptions where multiple adjacent lots may be considered one rating unit if in common ownership, or where multiple dwelling-units are on a single lot) - generally called a uniform annual general charge. Other methodologies also exist, such as a charge per toilet bowl or urinal, or a water charge per cubic metre of water supplied. The Local Government (Rating) Act 2002 is the governing legislation and provides a number of options for setting rates, such that