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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

46: Rates invoice

You could also call this:

"Bill for paying rates on your property"

Illustration for Local Government (Rating) Act 2002

When you have to pay rates, the local authority will send you a rates invoice. This invoice is for a particular period and is for the rating unit or separate rating area you own. You will get this invoice before the rates are due. The rates invoice will have important information on it, including the local authority's name and address, your name and address, and a description of the rating unit or separate rating area. It will also show how much you have to pay, how much you have already paid, and when the payment is due.

The invoice will tell you where to pay your rates and may warn you that a penalty will be added if you do not pay on time. If you have unpaid rates from a previous year, this will be shown on the invoice too. You can check section 43(1)(c) for more information about how some rates are set. If your rating unit or separate rating area is also subject to targeted rates under the Urban Development Act 2020, you can find more information in section 203 of that Act. The local authority can include other information on the invoice if they think it is necessary.

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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=DLM132297.

Topics:
Government and voting > Local councilsHousing and property > Land use
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45: Contents of rates assessment, or

"What's in your rates bill: important details about your property and what you owe"

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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

46Rates invoice

  1. If a rates payment is due for a particular period, the local authority must deliver to the ratepayer a rates invoice for the rating unit or separate rating area for that period.

  2. A rates invoice must clearly identify all of the following:

  3. the name and address of the local authority:
    1. the name and address of the ratepayer:
      1. the legal description and location of the rating unit or separate rating area:
        1. the total amount of rates payable for the financial year for the rating unit or separate rating area:
          1. the amount of rates that have been paid to date for the financial year:
            1. the amount payable on the current rates invoice:
              1. the date on which the payment is due on the current rates invoice:
                1. where the rates may be paid:
                  1. if the local authority has a penalty regime,—
                    1. a warning that, if the rates are not paid on time, a penalty may be added; and
                      1. if a penalty has been added in the current financial year, the amount of the penalty on any unpaid rates for the rating unit or separate rating area:
                      2. the amount of any unpaid rates owing from a previous financial year for the rating unit or separate rating area.

                        1. A rates invoice may include any other information that the local authority thinks fit.

                        2. A local authority may deliver a separate rates invoice for any targeted rate in accordance with subsection (1).

                        3. A rates invoice delivered under subsection (4) must—

                        4. set out the matters required by subsection (2); and
                          1. specify the rate covered by the invoice; and
                            1. if the invoice covers a rate set under section 43(1)(c), the invoice must specify the basis of that assessment and the period for which the assessment applies.

                              1. See section 203 of the Urban Development Act 2020 if a rating unit or separate rating area is also subject to targeted rates under that Act.

                              Notes
                              • Section 46(1): amended, on , by section 27 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).
                              • Section 46(2)(c): amended, on , by section 27 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).
                              • Section 46(2)(d): amended, on , by section 27 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).
                              • Section 46(2)(i)(ii): amended, on , by section 27 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).
                              • Section 46(2)(j): amended, on , by section 27 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).
                              • Section 46(6): inserted, on , by section 300 of the Urban Development Act 2020 (2020 No 42).
                              • Section 46(6): amended, on , by section 27 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).