The nature of Maori Land is different to general land, and ownership structures or other circumstances may leave it unimproved or only partially occupied. The Council may remit or postpone rates on Maori Land properties in certain circumstances.

Maori Land which is legally set aside as a Maori reservation is legally non-rateable, so is not charged any rates except those related to water supply, sewerage, and rubbish collection.

However, other Maori Land may be either unoccupied, unimproved, or only partially occupied, and may qualify for a remission or postponement of rates under Council's Remission & Postponement Policy of Rates on Maori Land.

To qualify, the land must be formally recognised as Maori Customary Land or Maori Freehold Land under the relevant legislation.  It should meet some or all of the following criteria:

  • The land is not in use, is unimproved, or is landlocked.
  • There is multiple or fragmented ownership, and/or has no management structures.
  • The land has particular value as ancestral land, or is subject to waahi tapu that affects its use for other purposes.
  • There is particular conservation value.
  • There is unsecured legal title (ie. titles have not been surveyed so cannot be registered with the District Land Registrar).
  • The land is geographically isolated and of marginal quality.
  • There is difficulty in establishing who should be responsible for rates payments due to a combination of the above factors.

Remission or Postponement is not intended to be permanent, and recipients may be asked to confirm the land's status and/or provide additional information from time to time.

To find out more, please contact us by phone on (03) 941 8999 or by email at ratesinfo@ccc.govt.nz.