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

90D: Amount of rates written off to be included in notes to financial statements

You could also call this:

"Local authorities must show how much unpaid rates they won't collect in their financial reports."

Illustration for Local Government (Rating) Act 2002

When you look at the financial statements of a local authority, you will see notes that give more information. These notes must include the amount of rates that the local authority has written off each financial year. This is the amount of money that the local authority has decided it will not try to collect, as allowed by sections 90A and 90B. You can find out more about what these financial statements should include by looking at clause 29(1)(a) of Schedule 10 of the Local Government Act 2002. The local authority must make sure this information is included in the notes to the financial statements.

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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=LMS485653.

Topics:

Government and voting > Local councilsMoney and consumer rights > Taxes

90C: Chief executive may delegate power to write off rates, or

"Council boss can let someone else decide to cancel rates"

91: Liability of Māori freehold land for rates, or

"Māori freehold land owners pay rates just like other land owners."

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

90DAmount of rates written off to be included in notes to financial statements

A local authority must ensure that the notes to the financial statements described in clause 29(1)(a) of Schedule 10 of the Local Government Act 2002 disclose the amount of rates written off each financial year under sections 90A and 90B.

Notes

Section 90D: inserted, on 13 April 2021, by section 41 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).