Māori freehold land is treated like other land when it comes to paying rates. You pay rates on Māori freehold land in the same way as you would on general land. This is unless the law says something different in another part of this section.

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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=DLM132769.

Topics:

Housing and property > Land useMāori affairs > Māori landGovernment and voting > Local councils

90D: Amount of rates written off to be included in notes to financial statements, or

"Local authorities must show how much unpaid rates they won't collect in their financial reports."

92: Recording name of ratepayer, or

"Who pays rates for Māori land is recorded by the local council"

Part 4Rating of Māori freehold land

91Liability of Māori freehold land for rates

Except where this Part otherwise provides, Māori freehold land is liable for rates in the same manner as if it were general land.