Local Government (Rating) Act 2002

Rating of Māori freehold land - Separate rating areas on Māori freehold land

98D: When separate rating area divided from rating area

You could also call this:

"What happens when a separate area is created or removed from a rated area"

If a local authority decides a part of a rating unit is a separate rating area, this change happens at the start of the next financial year. You can think of a financial year like a 12-month period when a local authority plans its budget. If the person who asked for the change and the local authority agree, the change can happen in the same financial year the request was made. A local authority can make changes to who pays rates if something happens before a rating unit is divided or stops being divided. The local authority can adjust who pays rates and other related matters for that financial year if a rating unit is divided or the division is removed, and they can do this under the Local Government (Rating) Act 2002, which was amended by the Local Government (Rating of Whenua Māori) Amendment Act 2021.

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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=LMS515810.

Topics:

Government and voting > Local councilsHousing and property > Land useMāori affairs > Māori land

98C: Contents of rates assessment for separate rating area, or

"What's in a rates bill for a special area?"

98E: How separate rating area ceases to be a separate rating area, or

"When a separate rating area stops being separate"

Part 4Rating of Māori freehold land
Separate rating areas on Māori freehold land

98DWhen separate rating area divided from rating area

A determination by a local authority that a part of a rating unit is a separate rating area applies on and from the commencement of—
the financial year following the financial year in which the request for the determination is made; or
if the requestor and the local authority agree, the financial year in which the request is made.

Subsection (3) applies if, before a rating unit is divided or ceases to be divided into separate rating areas for a financial year, a local authority has sent a notice, a ratepayer has made a payment, or either has done anything else that affects who is liable for rates (or apportionments of rates) under this Act for that financial year.
The local authority may do anything required to adjust who is liable for rates (or apportionments of rates), and anything required to adjust any related matters, under this Act for that financial year to reflect the division or removal of the division.

Notes

Section 98D: inserted, on 1 July 2021, by section 48 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).