Local Government (Rating) Act 2002

Preliminary and key provisions - Key provisions - What is rateable?

7: Rateable land

You could also call this:

"Land that you have to pay rates on, except when the law says you don't"

Illustration for Local Government (Rating) Act 2002

All land is rateable. You need to know that this means every piece of land can have rates paid on it. Rates are like a special kind of tax that helps pay for things your local council does.

However, there are some exceptions. If this Act or another Act says that a piece of land is non-rateable, then it is not rateable. This means you do not have to pay rates on that land.

You should look at what the Acts say to find out if a piece of land is non-rateable or not, as it can affect whether you have to pay rates on it or not is not the correct interpretation, instead: All land is rateable. You need to know that this means every piece of land can have rates paid on it. Rates are like a special kind of tax that helps pay for things your local council does.

However, there are some exceptions. If this Act or another Act says that a piece of land is non-rateable, then it is not rateable. This means that land is not rateable if the Act or another Act states it is non-rateable, so you do not pay rates on that land. is also not correct, instead: All land is rateable, which means every piece of land can have rates paid on it. Rates are a special kind of tax that helps pay for things your local council does.

If this Act or another Act states that land is non-rateable, then it is not rateable, so you do not pay rates on that land. is not correct, instead:

All land is rateable, this means every piece of land can have rates paid on it. You pay rates to help your local council.

Land is not rateable if this Act or another Act says it is non-rateable.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM132207.


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6: Act binds the Crown, or

"The government and its departments must follow this law too."


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8: Non-rateable land, or

"Land that doesn't need to pay full rates"

Part 1Preliminary and key provisions
Key provisions: What is rateable?

7Rateable land

  1. All land is rateable.

  2. However, land is not rateable if this Act or another Act states that the land is non-rateable.