Local Government (Rating) Act 2002

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

117: Effect of exemption

You could also call this:

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

If you get an exemption from paying rates, it can apply to specific Māori freehold land or a certain type of that land. This exemption can also mean you do not have to pay rates that you had not paid before the exemption was made. When an exemption is made under section 116, the local authority has to cancel any unpaid rates that you are no longer liable for. The local authority must do this for the rates that are no longer your responsibility because of the exemption made under section 116.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM133113.


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116: Exemption of Māori freehold land from rates, or

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


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117A: Interpretation, or

"What special words mean in this part of the law"

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

117Effect of exemption

  1. An order made under section 116 may—

  2. apply to specified Māori freehold land or to any specified class of that land; and
    1. release the persons liable from liability for rates that were unpaid before the order was made.
      1. If an order is made under section 116, the local authority must write off any rates referred to in subsection (1)(b).