Schedule 11: Matters relating to rates relief on Māori freehold land
You could also call this:
“How councils can help with taxes on special Māori land”
This schedule talks about how local authorities should think about giving rates relief for Māori freehold land. You need to consider how important different goals are in your area, and how giving rates relief might help or hurt these goals. Some of these goals include supporting traditional land use, respecting Māori culture and traditions, keeping Māori land in Māori ownership, and helping Māori develop their land for economic use.
The schedule also mentions other things to think about, like protecting sacred Māori sites (waahi tapu), supporting marae and papakainga housing, and looking after the environment. It’s important to consider how the land helps the community, including things like preserving nature, protecting special natural features, and looking after native plants and animals.
Lastly, you should think about what services the community provides to the land and the people living there, and how easy it is to get to the land. All of these factors can help decide if and how to give rates relief on Māori freehold land.
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 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.
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.