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Local Government (Rating) Act 2002

Preliminary and key provisions - Key provisions - What kinds of rates may be set?

13: General rate

You could also call this:

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

Illustration for Local Government (Rating) Act 2002

A local authority can set a general rate for all rateable land in its district. You pay this rate based on the value of your land, which can be its annual value, capital value, or land value. The local authority must say which value they use in their funding impact statement.

A general rate can be the same for all land or different for different types of land, as described in section 14. You pay the general rate as a percentage of your land's value. The local authority decides how much you pay.

The value of your land is important for setting the general rate. You can find out how the local authority calculates this value in their funding impact statement. This statement explains how they decide what rate to charge.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM132218.

Topics:
Government and voting > Local councilsHousing and property > Land use
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"Who has to pay rates on a property"

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14: Categories of rateable land for setting general rate differentially, or

"How councils decide which land gets different rates"

Part 1Preliminary and key provisions
Key provisions: What kinds of rates may be set?

13General rate

  1. A local authority may set a general rate for all rateable land within its district.

  2. A general rate may be set—

  3. at a uniform rate in the dollar of rateable value for all rateable land; or
    1. at different rates in the dollar of rateable value for different categories of rateable land under section 14.

      1. For the purposes of this section, the rateable value of the land—

      2. must be—
        1. the annual value of the land; or
          1. the capital value of the land; or
            1. the land value of the land; and
            2. must be identified in the local authority’s funding impact statement as the value for setting a general rate.

              Notes
              • Section 13(3)(b): amended, on , by section 262 of the Local Government Act 2002 (2002 No 84).