Remission of Rates for Maori Freehold Land
In this section you will find information about the Council's rates remission policy that takes into account the special characteristics of Māori freehold land.
Objective
The objective of this remission policy is to recognise the special characteristics of Māori freehold land, and to provide a remissions policy:
(a) to recognise situations where the land is unoccupied, and no person is obtaining any benefit from the land;
(b) to recognise situations where the land may be uneconomic to use;
(c) to recognise matters related to the physical accessibility of the land;
(d) to recognise that the presence of wähi tapu may affect the use of the land;
(e) to recognise situations where the land is set apart to:
(i) protect its outstanding natural features for the benefit of the wider community, and/or
(ii) protect significant indigenous vegetation and significant habitats of indigenous fauna for the benefit of the wider community;
(f) to facilitate the development and/or use of the land for the benefit of the owner/s and/or occupier/s.
Definitions
For the purposes of this policy, per Section 105 of the Local Government (Rating) Act 2002:
“Māori freehold land means land whose beneficial ownership has been determined by the Māori Land Court by freehold order.”
For the purposes of this policy, the term "unoccupied" means there is no person, whether with a beneficial interest in the land or not, who, alone or with others:
(i) leases the land, and/or
(ii) does any of the following things on the land for profit or other benefit:
• resides on the land;
• de-pastures or maintains livestock on the land;
• stores anything on the land;
• uses the land in any other way.
For the purposes of this policy, per Section 4 of the Te Ture Whenua Māori Act 1993/Māori Land Act 1993 the following definitions apply:
“Wāhi tapu means land set apart under section 338(1)(b) of the Te Ture Whenua Māori Act 1993/Māori Land Act 1993”.
Section 338(1)(b) states:
“The Chief Executive (of Te Puni Kokiri) may, by notice in the Gazette issued on the recommendation of the (Māori Land) Court, set apart as Māori reservation any Māori freehold land or any General land that is a wähi tapu, being a place of special significance according to tikanga Māori.”
"Tikanga Māori means Māori customary values and practices.”
Conditions and Criteria
1. The Council will consider remitting rates on Māori freehold land that comes within the following criteria:
The land is unoccupied and
(a) is uneconomic to use; or
(b) no benefit is derived from the use or occupation of the land; orr
(c) the land is inaccessible; or
(d) the land is set apart to:
(i) protect its outstanding natural features for the benefit of the wider community, and/or
(ii) protect significant indigenous vegetation and significant habitats of indigenous fauna for the benefit of the wider community; or
(e) the land is set apart as a Māori reservation that is a wähi tapu, affecting the use of the land for other purposes.
2. Any application for a remission of rates is to be made in writing annually, except where a remission has been granted for a longer period and signed by the applicant/s concerned.
3. When staff recognise a property as being unoccupied or uneconomic to use, staff initiate the application for remission of rates so that arrears are not overstated in the Council’s records.
4. That, where applicable, staff have the discretion to negotiate remission of arrears and penalties as a tool to clear arrears and current rates.
5. The Council may consider unoccupied to be a portion of a block of Māori freehold land.
6. The Council reserves the right to seek such additional information from the applicant/s, or from any other source, as it may determine as necessary in considering an application.
Rates to be Remitted
Rates remissions (for all or part) may be applied to all rates charged on Māori freehold land with the exception of any targeted rate for water, sewerage and refuse collection.
Any approved remission will generally be for a period of one year, but may be considered for up to three consecutive rating years., with the exception that where the Council is considering a remission of rates for past rating years, the three year maximum period of remission may be exceeded at the Council’s discretion.