Plain language law

New Zealand law explained for everyone

Rates Rebate Act 1973

7: Refund to owner of owner-occupier flat of contribution towards rates

You could also call this:

"Getting some money back if you own a flat and pay towards property rates"

Illustration for Rates Rebate Act 1973

If you own a flat and pay some money towards the rates for the whole property, you might get some of that money back. You can apply for a refund of the part of your contribution that goes towards rates. To do this, you must fill out a form approved by the Secretary for Local Government and sign it. You also need a certificate from the person who pays the rates for the property, stating how much you contributed towards the rates. The territorial authority will then check your application and pay you the refund you are entitled to, as long as your application is complete and correct.

If you are not sure how much of your contribution goes towards rates, the law says you can work it out by comparing your contribution to the total contributions from all the owners of flats in the property. You can find more information about how to apply for a rebate in section 3 of the Rates Rebate Act. Some rules from section 5 of the Rates Rebate Act also apply to your application.

The law defines an owner-occupier flat as a residential flat where you have the right to live because you own the land or have a share in the company that owns the land.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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=DLM409702.

Topics:
Money and consumer rights > TaxesHousing and property > Buying and selling homesGovernment and voting > Local councils
Previous

6: Applications for refunds of rates paid, or

"Get back rates you've already paid on your home"

Next

7A: Refund to resident of retirement village of contribution towards rates, or

"Getting money back if you live in a retirement village and pay towards rates"

7Refund to owner of owner-occupier flat of contribution towards rates

  1. Where the owner of an owner-occupier flat contributes an amount towards the outgoings payable in respect of the property of which the flat forms part, he may apply under subsection (2) for a refund of such part of the amount of that contribution as is made in respect of the rates payable in respect of that property as he would be entitled to receive by way of rebate under section 3 if—

  2. the flat was separately rated and he was the ratepayer in respect thereof; and
    1. so much of the amount of his contribution in any rating year as was made in respect of rates was the amount of the rates payable in respect of the flat for that rating year.

      1. Every application under this section shall—

      2. be made on a form approved for the purpose by the Secretary for Local Government; and
        1. be verified in writing by the applicant; and
          1. be accompanied by a certificate in writing signed by the person appearing in the rate records as the occupier of the rateable property of which the owner-occupier flat forms part and specifying—
            1. the total amount of the rates payable in respect of that rateable property for the rating year; and
              1. the amount contributed by the applicant in respect of those rates, or, where no part of the annual contribution made by the applicant was specifically made in respect of rates, the amount of that contribution and the total amount of the annual contributions made by all the owners of owner-occupier flats on the property; and
                1. that the contribution made by the applicant was made pursuant to a written agreement entered into between him and the person appearing in the rate records as the occupier of the rateable property of which the owner-occupier flat forms part before the applicant entered into possession of the flat, or pursuant to a written agreement made by a predecessor in title of the applicant and binding on the applicant; and
                2. be left at the public office of the territorial authority in whose district the property is situated (whether the rates are payable to that territorial authority or to any other local authority), or sent by post addressed to that office.

                  1. Where no part of the annual contribution made by an applicant in respect of outgoings on the property of which his owner-occupier flat forms part is specifically made in respect of rates, then, for the purposes of this section, the applicant shall be deemed to have contributed in respect of rates an amount that bears to the total amount of rates payable in respect of the property the same proportion as the amount of his contribution bears to the total amount of the contributions of all the owners of owner-occupier flats on the property.

                  2. The provisions of subsection (4) of section 5 shall apply with respect to any application for a refund made under this section.

                  3. Where application for a refund is made under this section and the chief executive of the territorial authority or other officer authorised by the chief executive for the purpose is satisfied that the application has been properly completed, the chief executive or authorised officer must grant the application and pay to the ratepayer the amount of the refund to which the ratepayer is entitled.

                  4. In this section, the term owner-occupier flat means a residential flat in respect of which the applicant has a right of occupation under a lease or licence held by him by virtue of being a shareholder in a company owning the land on which the building comprising or including the owner-occupier flat is erected or by virtue of being the owner of an estate or interest in the land on which the building comprising or including the owner-occupier flat is erected.

                  Notes
                  • Section 7(2)(a): amended, on , by section 6(1) of the Rates Rebate (Statutory Declarations) Amendment Act 2020 (2020 No 44).
                  • Section 7(2)(b): amended, on , by section 6(2) of the Rates Rebate (Statutory Declarations) Amendment Act 2020 (2020 No 44).
                  • Section 7(2)(d): replaced, on , by section 5(2) of the Rates Rebate Amendment Act 1978 (1978 No 35).
                  • Section 7(5): replaced, on , by section 262 of the Local Government Act 2002 (2002 No 84).