Plain language law

New Zealand law explained for everyone

Local Government (Rating) Act 2002

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

116: Exemption of Māori freehold land from rates

You could also call this:

"Māori freehold land might not have to pay rates, and the Governor-General decides this with help."

The Governor-General can decide to exempt Māori freehold land from paying some or all rates. This decision is made with the help of the Māori Land Court and the local authority where the land is located. You can find more information about how local authorities make decisions on rates in section 102(1) of the Local Government Act 2002.

When a local authority is considering whether to agree to exempt Māori freehold land from rates, they must think about their policy on remitting and postponing rates on this type of land. They also need to consider the objectives outlined in Schedule 11 of the Local Government Act 2002.

Any decision to exempt Māori freehold land from rates is considered secondary legislation, which has its own set of rules for publication, as explained in Part 3 of the Legislation Act 2019.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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=DLM133111.

Topics:
Māori affairs > Māori landGovernment and voting > Local councilsHousing and property > Land use
Previous

115: Postponement of requirement to pay rates, or

"Delaying rate payments for Māori freehold land owners"

Next

117: Effect of exemption, or

"What happens when you don't have to pay rates on Māori land"

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

116Exemption of Māori freehold land from rates

  1. The Governor-General, by Order in Council made on the recommendation of the Māori Land Court and with the consent of the local authority in whose district the land is situated, may exempt Māori freehold land, as specified in the order, from some or all liability for rates.

  2. An order made under subsection (1) may, at any time, be varied or cancelled by Order in Council.

  3. In determining whether to consent to an order under subsection (1) or whether to seek an order under subsection (2), the local authority must consider—

  4. the provisions of the policy on the remission and postponement of rates on Māori freehold land adopted by the local authority under section 102(1) of the Local Government Act 2002; and
    1. the objectives set out in Schedule 11 of the Local Government Act 2002.

      1. An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

      Notes
      • Section 116(3)(a): substituted, on , by section 262 of the Local Government Act 2002 (2002 No 84).
      • Section 116(3)(a): amended, on , by section 50 of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).
      • Section 116(3)(b): substituted, on , by section 262 of the Local Government Act 2002 (2002 No 84).
      • Section 116(4): inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).