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Local Government (Rating) Act 2002

Preliminary and key provisions - Key provisions - Who must pay rates?

12: Liability for rates

You could also call this:

"Who has to pay rates on a property"

Illustration for Local Government (Rating) Act 2002

You are liable to pay rates on a rating unit if you are the ratepayer for that unit. You are also liable to pay rates on a separate rating area if you are the ratepayer for that area. However, someone else may become liable to pay the rates in certain circumstances set out in sections 61 to 62A.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM132216.

Topics:
Government and voting > Local councilsHousing and property > Land use
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11: Entry of ratepayer in rating information database and district valuation roll, or

"Who gets listed as a ratepayer for a property"

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13: General rate, or

"A general rate is a fee you pay on your land's value to help fund your local community."

Part 1Preliminary and key provisions
Key provisions: Who must pay rates?

12Liability for rates

  1. The ratepayer for a rating unit is liable to pay the rates that are due on the unit.

  2. The ratepayer for a separate rating area is liable to pay the rates that are due on the separate rating area.

  3. However, a person other than the ratepayer may become liable to pay the rates in the circumstances set out in sections 61 to 62A.

Notes
  • Section 12(1A): inserted, on , by section 9(1) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).
  • Section 12(2): amended, on , by section 9(2) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).