Local Government (Rating) Act 2002

Replacement of rates and miscellaneous matters - Miscellaneous matters - Amendments, savings, repeals of other enactments, and transitional provisions

142: Transitional provision for special rateable values

You could also call this:

"Temporary rules for land with special values set before 2003"

Illustration for Local Government (Rating) Act 2002

If you own land with a special rateable value that was determined under certain sections of the Rating Valuations Act 1998, like sections 23 to 27, and this value was entered on the valuation roll before 1 July 2003, then this section applies to you. You will still follow the rules in section 30 of the Rating Valuations Act 1998 for rates on your land, even though that section is no longer in force. The special rateable value of your land is treated as its rateable value for the purposes of this Act.

This rule applies to you until your land is next revalued under section 9 of the Rating Valuations Act 1998, which happens after this section starts. You will use the special rateable value of your land for rating purposes during this time. The special rateable value is used to calculate the rates you pay on your land.

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This page was last updated on 18 July 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM133506.

Topics:

Housing and property > Land useGovernment and voting > Local councils

141: Transitional provision for rates-postponement values, or

"Special rules for farm rates that were set before 2003"

143: Certain terms in other enactments must be treated as terms under this Act, or

"Some words in other laws have special meanings when it comes to rates and rating."

Part 5Replacement of rates and miscellaneous matters
Miscellaneous matters: Amendments, savings, repeals of other enactments, and transitional provisions

142Transitional provision for special rateable values

This section applies if a special rateable value of land that is determined under any of sections 23 to 27 of the Rating Valuations Act 1998 is entered on the valuation roll before 1 July 2003.
Section 30 of the Rating Valuations Act 1998 continues to apply to rates on the land as if that section had not been repealed.
The special rateable value of the land must be treated as if it is the rateable value of the land for the purposes of this Act.
This section applies until the first general revaluation of the land under section 9 of the Rating Valuations Act 1998 takes place after the commencement of this section.