Rates Rebate Act 1973

4: Assessment of income if more than 1 ratepayer

You could also call this:

"How the government works out income for houses with multiple owners"

If you own a house with someone else and you apply for a rebate, the government looks at the income of all the people who own the house. The government adds up the income of all the owners who lived in the house at the start of the rating year. This total income is used to work out if you are eligible for a rebate under the Rates Rebate Act, as explained in section 3.

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This page was last updated on 18 July 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM409685.

Topics:

Money and consumer rights > TaxesHousing and property > Home safety and repairs

3: Rates rebate, or

"Getting some of your house rates money back"

5: Applications to territorial authority for rates rebate, or

"Apply to your local council for help with paying your home's rates"

4Assessment of income if more than 1 ratepayer

Subsection (2) applies if the names of 2 or more persons appear in the rating information database in respect of 1 residential property and 1 of those persons applies for a rebate under this Act.
For the purposes of section 3, the income for the preceding tax year of the other persons who were ordinarily resident on the property at the commencement of the rating year in respect of which the application was made must be added to the income for the preceding tax year of the applicant.

Notes

Section 4: replaced, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).
Section 4(2): amended, on 1 April 2005 (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).