Local Government (Rating) Act 2002

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

115: Postponement of requirement to pay rates

You could also call this:

"Delaying rate payments for Māori freehold land owners"

If you own Māori freehold land, the local authority might let you postpone paying some or all of your rates. This can include penalties for unpaid rates. The local authority can do this if their policy, which was adopted under section 102(1) of the Local Government Act 2002, allows it. You need to apply in writing for a postponement. The local authority must be satisfied that you meet the conditions and criteria in their policy.

If the local authority agrees to postpone your rates, certain rules will apply to this postponement, which are outlined in sections 87(2), and 88 to 90. This section does not change how section 87 applies to Māori freehold land. The local authority's decision is based on their policy and your application.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM133109.


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


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116: Exemption of Māori freehold land from rates, or

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

115Postponement of requirement to pay rates

  1. A local authority must postpone the requirement to pay all or part of the rates on Māori freehold land (including penalties for unpaid rates) 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 postponement of the requirement to pay rates; 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. Sections 87(2), and 88 to 90 apply to postponements made under subsection (1).

        2. This section does not limit the application of section 87 to Māori freehold land.

        Notes
        • Section 115(1)(a): substituted, on , by section 262 of the Local Government Act 2002 (2002 No 84).
        • Section 115(1)(a): amended, on , by section 50 of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).