Local Government (Rating) Act 2002

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

20: Rating units in common ownership

You could also call this:

"When you own two or more properties next to each other, they might be treated as one for rates."

Illustration for Local Government (Rating) Act 2002

When you own two or more rating units, they might be treated as one unit for rating purposes. This happens if you own them yourself, or with someone else, and they are used together as a single unit. They also need to be next to each other, or only separated by things like a road or a river.

You will be treated as owning one unit if all these conditions are met. The law says that the rating units must be used jointly and be close to each other. This is how the law decides whether to treat your rating units as one or separate units for rating.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM132233.


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19A: Rates not to overlap with targeted rates under Urban Development Act 2020, or

"Councils can't charge rates for things that Kāinga Ora is already charging for in a project area."


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20A: Rating units of Māori freehold land used as a single unit, or

"Using multiple pieces of Māori land together as one unit for rate payments"

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

20Rating units in common ownership

  1. Two or more rating units must be treated as 1 unit for assessing a rate if those units are—

  2. owned by the same person or persons; and
    1. used jointly as a single unit; and
      1. contiguous or separated only by a road, railway, drain, water race, river, or stream.
        Notes
        • Section 20: amended, on , by section 10 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).