Rating Relief on Maori Freehold Land
The Far North District contains large tracts of Maori Freehold Land which is unoccupied and unimproved.
This land creates a significant rating burden on the Maori owners who often do not have the means nor, in some cases, the desire to make economic use of the land.
Often this is due to the nature of the ownership or, because the land has some special significance which will make it undesirable to develop or reside on, or is isolated and marginal in quality.
In addition, it is recognised that significant rate arrears can act as a disincentive to any new occupation of multiple owned Maori freehold land, where a new occupier could become responsible for the payment of any arrears of rates on the land.
Section 108 of the Local Government Act 2002 (the Act) requires all Councils to introduce policies for the remission and postponement of rates on Maori freehold land.
In compliance with the Act and in recognition that the nature of Maori freehold land is different to General land, the Far North District Council has formulated this policy to deal with these issues.
Policy Goals
To introduce policies which promote the collection of rates from Maori freehold land in order that a fair and equitable collection of rates from all sectors of the community can be achieved.
To recognise that certain unoccupied Maori freehold land may have particular conditions, ownership structures or other circumstances which make it appropriate to remit or postpone rates for defined periods of time.
Policy Intent
The policy deals with three distinct situations.
- Policy statement one deals with the remission of rates on unoccupied Maori freehold land;
- Policy statement two deals with the remission of rates on Maori freehold land used for the purposes of Papakainga or other housing purposes subject to occupation licenses or other informal arrangements;
- Policy statement three deals with the postponement of rates on Maori freehold land.
For more information click below to download the following:
- Explanatory Booklet: Policy ML04 Remission and Postponement of rates on Maori freehold land
- Policy MLO4/01: Application form for Remission of Rates on Maori freehold land
- Policy ML04/02: Application form for Remission of Rates on Maori freehold land used for the purposes of Papakainga or other housing purposes subject to occupation licenses or other informal arrangements
- Policy ML04/03: Application form for Postponement of Rates on Maori freehold land
Page created/updated: 18 September 2009 at 4:41 pm
