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Local Government (Rating) Act 2002

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

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

You could also call this:

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

If you own Māori freehold land, you might be able to get some of your rates reduced. This can happen if you are developing the land or plan to develop it. You need to ask the local council in writing for a reduction in rates.

The council can reduce your rates if they think the development will be good for the area. This could be because it will create new jobs or homes. It could also be because it will help the local Māori community or increase the amount of money the council gets from rates in the long term.

The council can reduce your rates for as long as the development is happening. They can also reduce your rates differently at different stages of the development. The council might say you can only get a reduction in rates if you meet certain conditions, like starting or finishing the development by a certain time.

When the council decides how much to reduce your rates, they will think about how long the development will take. If you are developing the land to make money, they will think about when you will start making money from it. If you are building homes, they will think about when people will be able to live in them. You can find more information about this in sections 85(2) and 86. This rule does not stop the council from using other rules, like section 85 or 114, to reduce rates on Māori freehold land.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS485513.

Topics:
Government and voting > Local councilsHousing and property > Land useMāori affairs > Māori land
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114: Remission of rates on Māori freehold land generally, or

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

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115: Postponement of requirement to pay rates, or

"Delaying rate payments for Māori freehold land owners"

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

114ARemission of rates for Māori freehold land under development

  1. The purpose of this section is to facilitate the occupation, development, and utilisation of Māori freehold land for the benefit of its owners.

  2. A local authority must consider an application by a ratepayer for a remission of rates on Māori freehold land if—

  3. the ratepayer has applied in writing for a remission on the land; and
    1. the ratepayer or another person is developing, or intends to develop, the land.

      1. The local authority may, for the purpose of this section, remit all or part of the rates (including penalties for unpaid rates) on Māori freehold land if the local authority is satisfied that the development is likely to have any or all of the following benefits:

      2. benefits to the district by creating new employment opportunities:
        1. benefits to the district by creating new homes:
          1. benefits to the council by increasing the council’s rating base in the long term:
            1. benefits to Māori in the district by providing support for marae in the district:
              1. benefits to the owners by facilitating the occupation, development, and utilisation of the land.

                1. The local authority may remit all or part of the rates—

                2. for the duration of a development; and
                  1. differently during different stages of a development; and
                    1. subject to any conditions specified by the local authority, including conditions relating to—
                      1. the commencement of the development; or
                        1. the completion of the development or any stage of the development.

                        2. In determining what proportion of the rates to remit during the development or any stage of the development, the local authority must take into account—

                        3. the expected duration of the development or any stage of the development; and
                          1. if the land is being developed for a commercial purpose, when the ratepayer or ratepayers are likely to generate income from the development; and
                            1. if the development involves the building of 1 or more dwellings, when the ratepayer or any other persons are likely to be able to reside in the dwellings.

                              1. Sections 85(2) and 86 apply to a remission made under subsection (3).

                              2. This section does not limit the application of section 85 or 114 to Māori freehold land.

                              Notes
                              • Section 114A: inserted, on , by section 50 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).