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Local Government (Rating) Act 2002

Assessment, payment, and recovery of rates and remission, postponement, and write-off of rates - Remission, postponement, and write-off - Power of chief executive to write off rates

90A: Chief executive may write off rates that cannot be recovered

You could also call this:

"Council can cancel rates that can't be paid back"

Illustration for Local Government (Rating) Act 2002

The chief executive of your local council can decide to write off rates that they think cannot be recovered. You might be wondering what this means - it's when someone hasn't paid their rates and the council doesn't think they can get the money. The chief executive can make this decision on their own or if a ratepayer asks them to.

If you ask the chief executive to write off your rates, they must tell you why they decided to write off your rates or not. They have to give you their reasons in writing within 30 days of getting your request.

The chief executive also has to tell you if they decide to write off your rates, so you will know what's happening with your rates.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS485650.

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Government and voting > Local councilsMoney and consumer rights > Taxes
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90: Postponed rates may be registered as charge on rating unit, or

"The council can put a hold on a property if you owe them rates money."

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90B: Chief executive may write off rates of deceased owners of Māori freehold land, or

"Council can cancel unpaid rates on Māori land when the owner has passed away"

Part 3Assessment, payment, and recovery of rates and remission, postponement, and write-off of rates
Remission, postponement, and write-off: Power of chief executive to write off rates

90AChief executive may write off rates that cannot be recovered

  1. The chief executive of a local authority must write off any outstanding rates that, in the chief executive’s opinion, cannot reasonably be recovered.

  2. The chief executive may write off rates under subsection (1) on—

  3. the chief executive’s own initiative; or
    1. the application of a ratepayer (who may make an application at any time).

      1. The chief executive must—

      2. notify a ratepayer of any write-off of the ratepayer’s rates under this section; and
        1. within 30 days of receiving an application under subsection (2)(b), provide written reasons to the applicant of the reasons for the decision to write off, or not to write off, the rates specified in the application.

          Notes
          • Section 90A: inserted, on , by section 41 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).