Rating of Whenua Māori

From 1 July 2021, unused rating units will be treated as non-rateable. 

Previously, owners of multiply-owned land only were able to apply to Council for a 100% remission to be exempt from paying rates on unused land.

To apply for non-rateable status please complete and return this form:

Application for Māori Freehold Land to be non-rateable(PDF, 352KB) 

From 1 July 2021, occupiers of Māori freehold land in multiple ownership with a dwelling can apply to have a Separate Rating Area (SRA).

This means individual portions of collectively owned land will be allocated to the occupiers for rating purposes, and those people would receive rating invoices directly.

It’s important to understand that this arrangement will be for rating purposes only and will not create any legal property rights but will ensure everyone can have access to rates rebates.

To apply for a separate rating area please complete and return this form:

Māori Freehold Land - Application for separate rating area(PDF, 217KB)

Under the new legislation there is provision for Council’s chief executive to write off rates where all practicable steps have been undertaken to collect payment, this includes rates debt inherited from deceased Māori freehold land owners.

To apply for uncollectable rates to be written off please complete and return this form:

Application to write off uncollectable rates(PDF, 200KB)

We have a remission policy supporting the development of Māori freehold land:

Rates remission and postponement policy

To apply for remission of rates on Māori freehold land please complete and return this form: 

Rates Remission - Policy 24/115 Remission of Rates on Māori Freehold Land application(PDF, 252KB)

Māori landowners can make an application to have multiple Māori land blocks that come from, or are likely to have come from, the same original block of Māori freehold land treated as one for rating purposes.

To apply to rate units together please complete and return this form:

Rating units in common ownership(PDF, 180KB) 

From 1 July 2021 rates relief is available for temporary / transitional Papakāinga housing.

Rates Remission - Policy 24/111 Remission of Rates for Community, Sports and Other Organisations application(PDF, 216KB)

There is no change for occupation orders that have been granted through the courts.

However, the Māori Land Court is now required to inform us of any occupation orders that have been granted.

Once we are notified, we will set up a new rating unit as described above. We will contact the new occupier of the new rating unit and determine the property’s values for rating purposes.

People who have an occupation order are eligible to apply for rates rebate.

Protection to Māori land converted to General land by the Māori Affairs Amendment Act 1967 from being sold as abandoned land.

Homes and commercial or agricultural use of land on Māori reservations / marae are liable for rates.

The arbitrary two-hectare limit on the non-rateability for marae and urupā has been removed.