Plain language law

New Zealand law explained for everyone

Local Government Act 2002

Planning, decision-making, and accountability - Financial management

109: Rates remission policy

You could also call this:

“Rules for giving people a break on their property taxes”

When you make a policy about giving people a break on their rates (which are like taxes on property), you need to say why you’re doing it and what rules people need to follow to get this break. You might think about some special things when you’re making this policy, and there’s a list of these things in another part of the law.

If you do make this kind of policy, you have to look at it again at least every 6 years. When you look at it again, you need to ask people what they think about it. After you’ve looked at it, you can decide to get rid of the policy if you want to.

When we talk about rates in this part of the law, we’re also talking about any extra money people have to pay if they don’t pay their rates on time.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM172372.

Topics:
Government and voting > Local councils
Housing and property > Land use
Money and consumer rights > Taxes
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108: Policy on remission and postponement of rates on Māori freehold land, or

“Rules about paying or delaying land taxes on special Māori land”

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110: Rates postponement policy, or

“Rules for letting people delay paying their property taxes”

Part 6 Planning, decision-making, and accountability
Financial management

109Rates remission policy

  1. A policy adopted under section 102(3)(a) must state—

  2. the objectives sought to be achieved by the remission of rates; and
    1. the conditions and criteria to be met in order for rates to be remitted.

      1. In determining a policy under section 102(3)(a), the local authority may consider the matters set out in Schedule 11.

      2. If a policy is adopted under section 102(3)(a), the policy—

      3. must be reviewed at least once every 6 years using a consultation process that gives effect to the requirements of section 82; and
        1. may be revoked following the review under paragraph (a).

          1. For the purposes of this section, the term rates includes penalties payable on unpaid rates.

          Notes
          • Section 109(1): amended, on , by section 26(1) of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).
          • Section 109(2): amended, on , by section 26(1) of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).
          • Section 109(2A): inserted, on , by section 26(2) of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).
          • Section 109(2A)(a): replaced, on , by section 40 of the Local Government Act 2002 Amendment Act 2014 (2014 No 55).