Local Government (Rating) Act 2002

Assessment, payment, and recovery of rates and remission, postponement, and write-off of rates - Remission, postponement, and write-off - Remission of rates

85: Remission of rates

You could also call this:

"When a council can reduce or cancel the rates you owe on a property"

Illustration for Local Government (Rating) Act 2002

A local authority can reduce or cancel all or part of the rates you owe on a property, including any penalties for not paying on time. This can happen if the local authority has a rates remission policy, which it adopted under section 109 of the Local Government Act 2002, and if you meet the conditions and criteria in that policy. The local authority decides if you meet these conditions.

If the local authority reduces or cancels the rates you owe, it must tell you which rates are affected. You will get notice from the local authority identifying the remitted rates. The local authority will let you know what rates you do not have to pay.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM132755.


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"Rules for Crown land rented from the government"


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86: Recording remitted rates, or

"When rates are forgiven, the council must record it in two places."

Part 3Assessment, payment, and recovery of rates and remission, postponement, and write-off of rates
Remission, postponement, and write-off: Remission of rates

85Remission of rates

  1. A local authority may remit all or part of the rates on a rating unit (including penalties for unpaid rates) if—

  2. the local authority has adopted a rates remission policy under section 109 of the Local Government Act 2002; and
    1. the local authority is satisfied that the conditions and criteria in the policy are met.
      1. The local authority must give notice to the ratepayer identifying the remitted rates.

      Notes
      • Section 85(1)(a): amended, on , by section 262 of the Local Government Act 2002 (2002 No 84).