Local Government Act 2002

Savings

Schedule 11: Matters relating to rates relief on Māori freehold land

You could also call this:

"Rules for lowering rates on special Māori land"

You need to know about some important things when it comes to rates relief on Māori freehold land. The local authority has to think about how important certain goals are in their area. These goals include supporting the use of the land by its owners for traditional purposes, recognising Māori culture and traditions, and avoiding further loss of Māori freehold land.

The local authority also needs to consider if not giving rates relief might make it harder to achieve these goals. They also have to think about whether giving rates relief would help achieve these goals. They need to look at how different rules for rates relief might help with different goals.

Some other important things the local authority needs to think about are: helping owners develop the land for economic use, recognising sacred sites that might affect how the land is used, understanding how the land supports marae and associated housing, protecting nature and wildlife, recognising what community services are provided to the land and its occupiers, and considering how easy it is to physically access the land.

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This page was last updated on 1 May 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM176082.

Topics:

Government and voting > Local councilsMāori affairs > Māori land

Schedule 10: Long-term plans, annual plans, and annual reports, or

"Plans and reports that show what local councils are doing and how they spend money"

Schedule 12: Conditions of constructing or undertaking works on private land without the owner's consent, or

"Rules for councils doing work on private land without owner's permission"

11Matters relating to rates relief on Māori freehold land Empowered by ss 5(2), 108(4), 109(2), 110(2)

1

The matters that the local authority must consider under section 108(4) are—

the desirability and importance within the district of each of the objectives in clause 2; and

whether, and to what extent, the attainment of any of those objectives could be prejudicially affected if there is no remission of rates or postponement of the requirement to pay rates on Māori freehold land; and

whether, and to what extent, the attainment of those objectives is likely to be facilitated by the remission of rates or postponement of the requirement to pay rates on Māori freehold land; and

the extent to which different criteria and conditions for rates relief may contribute to different objectives.

2

The objectives referred to in clause 1 are—

supporting the use of the land by the owners for traditional purposes:

recognising and supporting the relationship of Māori and their culture and traditions with their ancestral lands:

avoiding further alienation of Māori freehold land:

facilitating any wish of the owners to develop the land for economic use:

recognising and taking account of the presence of waahi tapu that may affect the use of the land for other purposes:

recognising and taking account of the importance of the land in providing economic and infrastructure support for marae and associated papakainga housing (whether on the land or elsewhere):

recognising and taking account of the importance of the land for community goals relating to—

the preservation of the natural character of the coastal environment:
the protection of outstanding natural features:
the protection of significant indigenous vegetation and significant habitats of indigenous fauna:

recognising the level of community services provided to the land and its occupiers:

recognising matters related to the physical accessibility of the land.