Plain language law

New Zealand law explained for everyone

Local Government Act 2002

Planning, decision-making, and accountability - Financial management

110: Rates postponement policy

You could also call this:

“Rules for letting people delay paying their property taxes”

When your local government makes a policy about postponing rates (which are like taxes on property), they need to explain a few things clearly. They must say why they want to let people delay paying their rates, and what rules people need to follow to be allowed to do this.

When deciding on this policy, your local government can look at some special information to help them make good choices. This information is written down in a part of the law called Schedule 11.

Your local government must check this policy at least once every six years. When they do this, they need to ask people what they think about it. If they want to, they can cancel the policy after they’ve checked it.

When the law talks about ‘rates’, it also means any extra charges you might have to pay if you’re late with your rates.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM172374.

Topics:
Government and voting > Local councils
Money and consumer rights > Taxes
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109: Rates remission policy, or

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

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

110Rates postponement policy

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

  2. the objectives sought to be achieved by a postponement of the requirement to pay rates; and
    1. the conditions and criteria to be met in order for the requirement to pay rates to be postponed.

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

      2. If a policy is adopted under section 102(3)(b), 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 110(1): amended, on , by section 27(1) of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).
          • Section 110(2): amended, on , by section 27(1) of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).
          • Section 110(2A): inserted, on , by section 27(2) of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).
          • Section 110(2A)(a): replaced, on , by section 41 of the Local Government Act 2002 Amendment Act 2014 (2014 No 55).