Introduction
The draft Whenua Maaori Rates and Remission Policy sets out when and how Council may remit rates on certain types of Maaori freehold land, recognising its unique legal, cultural and practical characteristics.
This work responds to changes under the Local Government (Rating of Whenua Māori) Amendment Act 2021, which requires councils to update how they rate and provide remission for Maaori freehold land.
These provisions previously sat within Council’s Rates Remission and Postponement Policy. Creating a standalone policy makes it easier to understand and better aligns to the legal framework that governs Maaori freehold land.
The draft policy is designed to ensure rates remission for Maaori freehold land is compliant with the law, and applied in a fair, practical and transparent way.
We welcome your feedback on the draft policy. You can share your views using the submission form below.
Conditions and Criteria:
This section describes what Maaori land is, in terms of qualifying for remission under the draft policy. This is generally Maaori freehold or customary land as defined in the Te Ture Whenua Māori Act, however, extends to some general land that is owned and managed in a manner like Maaori freehold land.
Note: Wholly unused Maaori freehold land and Ngaa whenua Rahui Kawenata land is unrateable. You can find out more about unrateable land types in schedule 1A of the act here.
The draft policy parts:
- Part 1 - Partially used/ hard to get to / waahi tapu
Rates can be removed for parts of land that aren't or can’t be used. Tikanga and cultural visits, whaanau camping, or gathering kai/rongoaa are still okay. - Part 2 – Remission to Adjust Rateable Land Values
If the land’s value assumes development that isn’t realistic for Maaori ownership, Council can apply a fairer “remission land value” and reduce the rates to match. - Part 3 – Maaori Freehold Land under development
When works start, rates can remain as they were until the project is complete (as determined by Council). This can apply in stages. - Part 4 - Community benefit for Maaori (not for profit)
General Rate and UAGC can be fully remitted where land is used for kaupapa such as hauora, cultural centres, or kaumaatua/vulnerable people housing. - Part 5 – Removal of historic arrears (a clean slate)
If rates are paid on time for three years, older debt from before the plan can be wiped. - Part 6 - Papakaainga on general title
Qualifying papakaainga on general title can receive the same land value discount used for Maaori freehold land (between 3.5%–10%), to improve parity and affordability.
