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Local Government (Rating) Act 2002

Assessment, payment, and recovery of rates and remission, postponement, and write-off of rates - Remission, postponement, and write-off - Postponement of requirement to pay rates

87: Postponement of requirement to pay rates

You could also call this:

"Putting off paying rates on your property for now"

Illustration for Local Government (Rating) Act 2002

If you own a property, you have to pay rates to your local authority. You might be able to postpone paying some or all of your rates if the local authority has a rates postponement policy. This policy is made under section 110 of the Local Government Act 2002.

You need to apply in writing to postpone your rates, and the local authority must be satisfied that you meet the conditions and criteria in their policy. If your application is accepted, the local authority will tell you which rates are postponed.

The local authority will also tell you when you have to pay the postponed rates, or under what circumstances you will have to pay them.

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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=DLM132760.

Topics:
Housing and property > Land useGovernment and voting > Local councils
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86: Recording remitted rates, or

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

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88: Postponement fee may be added to postponed rates, or

"You might have to pay an extra fee if you delay paying your rates."

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

87Postponement of requirement to pay rates

  1. A local authority must postpone the requirement to pay all or part of the rates on a rating unit (including penalties for unpaid rates) if—

  2. the local authority has adopted a rates postponement policy under section 110 of the Local Government Act 2002; and
    1. the ratepayer has applied in writing for a postponement; 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—

        2. identifying the postponed rates; and
          1. stating when, or in which circumstances, the rates will become payable.

            Notes
            • Section 87(1)(a): substituted, on , by section 262 of the Local Government Act 2002 (2002 No 84).