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Local Government (Rating) Act 2002

Assessment, payment, and recovery of rates and remission, postponement, and write-off of rates - Assessment, payment, and recovery - Notice to ratepayers of rates liability

44: Notice of rates assessment

You could also call this:

"Your local council sends you a notice to tell you how much rates you need to pay for your property."

Illustration for Local Government (Rating) Act 2002

When you own a property, you get a notice from your local council about how much rates you need to pay. The council must send you this notice to tell you how much you owe for the property. You are responsible for paying the rates from the time the council sends you the notice. If your property is also subject to targeted rates under the Urban Development Act 2020, you can check section 201 of that Act to find out more. The council sends you a rates assessment to give you notice of how much you need to pay for your property.

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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=DLM132293.

Topics:
Government and voting > Local councilsHousing and property > Land use
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Part 3Assessment, payment, and recovery of rates and remission, postponement, and write-off of rates
Assessment, payment, and recovery: Notice to ratepayers of rates liability

44Notice of rates assessment

  1. A local authority must deliver a rates assessment to a ratepayer to give notice of the ratepayer’s liability for rates on a rating unit or separate rating area.

  2. A ratepayer is liable for rates on a rating unit or separate rating area when the local authority delivers the rates assessment for that unit or separate rating area to the ratepayer.

  3. See section 201 of the Urban Development Act 2020 if the rating unit is also subject to targeted rates under that Act.

Notes
  • Section 44(1): amended, on , by section 25(1) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).
  • Section 44(2): amended, on , by section 25(2) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).
  • Section 44(3): inserted, on , by section 300 of the Urban Development Act 2020 (2020 No 42).