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

50: Rates invoice based on previous year’s rates

You could also call this:

"Your rates bill might be based on what you paid last year if a new assessment is not ready."

Illustration for Local Government (Rating) Act 2002

If you get a rates invoice from your local authority, it might be based on what you paid last year. This can happen if the local authority cannot send you a new rates assessment at least 14 days before your first payment is due. You can check the rules for this in section 23 of the Local Government (Rating) Act 2002.

When you get this type of rates invoice, it must follow certain rules, like the ones in section 46(2) of the Local Government (Rating) Act 2002. But instead of showing some detailed information, the invoice will say it is based on last year's rates. This is how the local authority lets you know what you need to pay.

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This page was last updated on 18 July 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM132701.

Topics:

Government and voting > Local councils

49: Late delivery of rates invoice, or

"What happens if your rates bill arrives late"

51: Combined rates assessment and rates invoice, or

"Getting one bill for multiple properties from your local council"

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

50Rates invoice based on previous year’s rates

A local authority may deliver a rates invoice for not more than 25% of the rates that are payable in the previous year if it is not able to deliver a rates assessment at least 14 days before—
the date on which the first payment of rates for the current year is payable in a case where the rates have been set by resolution of the local authority under section 23; or
the date 1 calendar year after the date when the first payment of rates for the previous year was payable in a case where no resolution has been made under section 23.

A rates invoice delivered under subsection (1) must comply with section 46(2), except that, instead of the information required by paragraphs (d) and (e) of that section, the rates invoice must state that the invoice is based upon the rates payable in the previous year.