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Local Government (Rating) Act 2002

Rating of Māori freehold land - Land vested in trustees

93: Limitation on trustee liability

You could also call this:

"Trustees of Māori land only pay rates from the land's income, not their own money."

If you are a trustee for Māori freehold land, you are liable to pay the rates on that land. You must pay the rates from the income the land earns, which you receive on behalf of the land's owners. You are only liable for the rates up to the amount of money the land earns that you receive.

When you get income from the land, you can only use that money to pay the rates. If a local authority asks, you must give them copies of the financial statements you give to the land's owners each year, as stated in section 93(1)(b). This helps show how much money the land earns and how much you can use to pay the rates.

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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=DLM132777.

Topics:
Housing and property > Land useMāori affairs > Māori landGovernment and voting > Local councils
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"Who pays rates for Māori land is recorded by the local council"

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Part 4Rating of Māori freehold land
Land vested in trustees

93Limitation on trustee liability

  1. If trustees are liable to pay the rates on rateable Māori freehold land,—

  2. the rates must be paid out of income derived from the land and received by the trustees for the beneficial owners of the land; and
    1. the trustees are liable for rates only to the extent of the money derived from the land and received by the trustees on behalf of the beneficial owner or owners.

      1. Trustees seeking to rely on section 93(1)(b) must, on request by a local authority, provide copies of any annual financial statements provided to the beneficial owners by the trustees.

      Notes
      • Section 93(2): inserted, on , by section 43 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).