Local Government Act 2002

Savings

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.

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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 councils
Māori affairs > Māori land
Money and consumer rights > Taxes
Environment and resources > Conservation

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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
    1. 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
      1. 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
        1. the extent to which different criteria and conditions for rates relief may contribute to different objectives.
            1. 2

              The objectives referred to in clause 1 are—

            2. supporting the use of the land by the owners for traditional purposes:
              1. recognising and supporting the relationship of Māori and their culture and traditions with their ancestral lands:
                1. avoiding further alienation of Māori freehold land:
                  1. facilitating any wish of the owners to develop the land for economic use:
                    1. recognising and taking account of the presence of waahi tapu that may affect the use of the land for other purposes:
                      1. 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):
                        1. recognising and taking account of the importance of the land for community goals relating to—
                          1. the preservation of the natural character of the coastal environment:
                            1. the protection of outstanding natural features:
                              1. the protection of significant indigenous vegetation and significant habitats of indigenous fauna:
                              2. recognising the level of community services provided to the land and its occupiers:
                                1. recognising matters related to the physical accessibility of the land.