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Rates Rebate Act 1973

3: Rates rebate

You could also call this:

"Getting some of your house rates money back"

Illustration for Rates Rebate Act 1973

If you pay rates on a house, you might get some money back. This is called a rates rebate. You can apply for it in the same year you pay the rates. The amount of money you get back depends on how much you pay in rates and how much you earn.

Your income abatement threshold is $45,000 if you have a SuperGold Card, or $32,210 if you do not. The government can change these amounts at any time. You can find out more about how the government makes these changes in Part 3 of the Legislation Act 2019.

If you move to a different house during the year, you can still get a rates rebate. The amount of money you get back will depend on how long you lived in each house.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM409673.

Topics:
Money and consumer rights > TaxesHousing and property > RentingGovernment and voting > Local councils
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3Rates rebate

  1. A ratepayer who, at the commencement of a rating year, was the ratepayer of a residential property is entitled, on application in that year, to a rebate of—

  2. so much of the rates payable for that rating year in respect of the property as represents—
    1. two-thirds of the amount by which those rates exceed $160, reduced by—
      1. $1 for each $8 by which the ratepayer's income for the preceding tax year exceeded the ratepayer’s income abatement threshold, the amount of that threshold being increased by $500 in respect of each person who was a dependant of the ratepayer at the commencement of the rating year in respect of which the application is made; or
      2. $805,—
          1. whichever amount is smaller.

        1. For the purposes of subsection (1)(a)(ii), a ratepayer’s income abatement threshold is—

        2. $45,000 for a ratepayer who, at the time the ratepayer applies for the rebate, is a SuperGold Card cardholder; or
          1. $32,210 for any other ratepayer.

            1. A ratepayer who, at the commencement of a rating year, was the ratepayer of a residential property, and later during that year becomes the ratepayer of another residential property, is entitled to a rates rebate under subsection (1). The amount of the rebate must be apportioned according to the amount of time the ratepayer was the ratepayer of each residential property during the rating year.

            2. The Governor-General may from time to time, by Order in Council, amend the provisions of subsection (1) or (1AA) by substituting any amount for any amount specified in that subsection.

            3. An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

            Notes
            • Section 3(1): replaced, on , by section 3(1) of the Rates Rebate Amendment Act 1978 (1978 No 35).
            • Section 3(1): amended, on , by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).
            • Section 3(1)(a)(i): amended, on , by clause 2 of the Rates Rebate Order 1982 (SR 1982/100).
            • Section 3(1)(a)(ii): amended, on (immediately after being amended by clause 4(1) of the Rates Rebate (Specified Amounts) Order 2025), by section 5(1) of the Rates Rebate Amendment Act 2025 (2025 No 31).
            • Section 3(1)(a)(ii): amended, on , by clause 3(b) of the Rates Rebate Order 2006 (SR 2006/60).
            • Section 3(1)(a)(ii): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
            • Section 3(1)(a)(ii): amended, on , by section 3 of the Rates Rebate Amendment Act 1994 (1994 No 58).
            • Section 3(1)(b): amended, on , by clause 4(2) (and see clause 6 for saving provision) of the Rates Rebate (Specified Amounts) Order 2025 (SL 2025/63).
            • Section 3(1AA): inserted, on , by section 5(2) of the Rates Rebate Amendment Act 2025 (2025 No 31).
            • Section 3(1A): replaced, on , by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).
            • Section 3(2): amended, on , by section 5(3) of the Rates Rebate Amendment Act 2025 (2025 No 31).
            • Section 3(3): inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).