Local Government (Rating) Act 2002

Rating of Māori freehold land - Remission, postponement, and exemption of rates

114: Remission of rates on Māori freehold land generally

You could also call this:

"Reducing rates on Māori land: when councils can lower or cancel rates"

A local authority can reduce or cancel rates on Māori freehold land if it has a policy that allows this. The policy must be about remitting or postponing rates on Māori freehold land, as stated in section 102(1) of the Local Government Act 2002. You need to meet the conditions and criteria in the policy for the rates to be reduced or cancelled.

The local authority must follow sections 85(2) and 86 when reducing or cancelling rates on Māori freehold land. This means that the rules in these sections apply to the reduction or cancellation of rates.

This rule does not stop section 85 from being applied to Māori freehold land, it just gives local authorities another option to reduce or cancel 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=DLM133107.


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113: Notation and registration of discharge, or

"Updating records when unpaid rates are paid off, fully or partly"


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114A: Remission of rates for Māori freehold land under development, or

"Reducing rates for Māori land that's being developed"

Part 4Rating of Māori freehold land
Remission, postponement, and exemption of rates

114Remission of rates on Māori freehold land generally

  1. A local authority may remit all or part of the rates (including penalties for unpaid rates) on Māori freehold land if—

  2. its policy on the remission and postponement of rates on Māori freehold land adopted under section 102(1) of the Local Government Act 2002 includes provision for the remission of the rates; and
    1. the local authority is satisfied that the conditions and criteria in the policy are met.
      1. Sections 85(2) and 86 apply to a remission made under subsection (1).

      2. This section does not limit the application of section 85 to Māori freehold land.

      Notes
      • Section 114 heading: amended, on , by section 49 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).
      • Section 114(1)(a): substituted, on , by section 262 of the Local Government Act 2002 (2002 No 84).
      • Section 114(1)(a): amended, on , by section 50 of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).