When you look at Māori freehold land, you need to think about some important things. You have to consider how good it is to keep the land for its traditional uses and how it connects to Māori culture and history. You also need to think about how to stop the land from being sold and how to help the owners use it for economic purposes.

You should look at things like whether the land has special spiritual sites, called waahi tapu, and how important it is for the local community, including marae and housing. You also need to think about the natural environment, like the coast and special plants and animals. The local authority must consider these things when deciding about rates relief on Māori freehold land, as stated in section 108(4).

The local authority has to think about how their decisions will affect the land and its owners, and whether not paying rates or postponing payment will help or hurt the community's goals, as outlined in clause 2. They must consider all these things to make a fair decision about rates relief on Māori freehold land.