Rates Relief Policy review

The Far North District Council is reviewing its Rates Relief Policy and wants your feedback. This policy sets out when rates can be reduced or postponed.
The council is proposing a series of amendments to improve the existing Rates Relief Policy. These changes are mostly administrative or technical, aimed at making the policy clearer and easier to apply. The proposed amendments will support more consistent decision-making.
Key proposed amendments:
- Clearer definitions and simpler wording
- Recognition of the foundational principles of Te Ture Whenua Māori Act 1993
- Better guidelines and criteria to support decision-making
You can view the Rates Relief Review Draft Policy here
How can I have a say / E whai wāhi ai koe ki ngā kōrero
Tell us what you think.
- Online submissions: Click here to have your say
- Email us: submissions@fndc.govt.nz
- In person: Drop off a submission form at any FNDC service centre or library. (Our friendly customer service team can also print it for you.)
- By mail: Far North District Council, Private Bag 752, Kaikohe 0440
Alternatively, you can request to share your feedback verbally by emailing us at submissions@fndc.govt.nz or by phone on 0800 920 029. Verbal submissions are set for Wednesday 23 July 2025.
Submissions are open until Sunday 3 August 2025 – we’d love to hear from you!
+
Introduction
- Insert reference to the TTWMA 1993 Preamble as a guiding principle
- Insert full recitation of Schedule 11 LGA02 to include the objectives of rating relief in relation to Māori Freehold Land.
Definitions
- The definition section has been deleted. If necessary, the definition has been incorporated into the body of the relevant Policy.
R21/01 Remission of Penalties
- Conditions and Criteria, clause 1a - delete reference to “on time payments” as no longer applicable
- Conditions and Criteria, clause 1c - clarify that compassionate grounds are not restricted to “financial” issues
- Conditions and Criteria, clause 1d - insert reference to deceased estates subject to probate due to potential financial hardship occurring.
R21/02 -– Remission on Land Unusable due to Natural Disaster
ADMINISTRATIVE AMENDMENTS ONLY
- Conditions and Criteria, clause 5 – rewording for clarity.
R21/04 - Remission on Land used by Community, Sports and Not-for-profit Organisations
ADMINISTRATIVE AMENDMENTS ONLY
- Background- move Local Government Rating Act 2002 information to the footnote
- Policy Statement, Clause 1 and 2- clarify reference to “financial support”
R21/05 -– Remission on Properties Spanning Multiple Districts
ADMINISTRATIVE AMENDMENTS ONLY
- Insert “Remission on” into title for clarity.
R21/06 Remission on Common-Use Properties
ADMINISTRATIVE AMENDMENTS ONLY
- Background- insert “residential properties” under provisions for clarity
- Reword and reformat for clarity.
R21/07 – Remission of School Sewerage Charges
ADMINISTRATIVE AMENDMENTS ONLY
- Minor reordering to make flow of Policy clearer.
R21/08 -– Remission of Excess Water Charges
ADMINISTRATIVE AMENDMENTS ONLY
- Policy Statement, clauses 1-3 -update the clauses for clarity.
R21/13 – Remission Incentivizing Māori Economic Development
ADMINISTRATIVE AMENDMENTS ONLY
- Conditions and Criteria, clause 3 – delete “Applications must be accompanied by a business case which must include a cashflow analysis for at least 3 years” as not required
- Conditions and Criteria, clause 7 – delete “Upon approval, an annual report and financial statements on the development must be submitted to Council within 3 months of the end of the entity’s financial year.” , as not required.
R21/14 – Remission of Rates on Treaty Settlement Lands
- Scope – amend for clarity, delete date reference as Policy applies to all Treaty Settlement Lands, regardless of settlement date
- Scope - amend the definition of “Treaty Settlement Lands” to align with the conventional use of the terms “cultural redress” and “commercial redress” in Claims Settlement Legislation, to provide greater clarity.
R23/15 -– Remission Enabling Housing Development on Māori Freehold Land
ADMINISTRATIVE AMENDMENTS ONLY
- Conditions and Criteria – clause 4, insert “where relevant”.
P21/01 – Remission on Land Subject to Protection for Outstanding Natural Landscape, Cultural, Historic or Ecological Purposes
ADMINISTRATIVE AMENDMENTS ONLY
- Amendments made to improve clarity.
P21/03 -– Postponement of Rates on Landlocked Land
- Conditions and Criteria - clause 1, delete as repetitive
- Conditions and Criteria – clause 2, delete as inclusion of a requirement for a “legal assessment” defeats the purpose of providing relief because the applicant cannot afford to pursue legal options under the Property Law Act.
- Conditions and Criteria – clause 6, delete ascovered by general statement to this effect under “Making an Application”
- Conditions and Criteria – clause 7, delete asprovided for under the Local Government Rating Act 2002 (LGRA 02).
P21/04 - Transitional Policy for the Postponement of Rates on Farmland
ADMINISTRATIVE AMENDMENTS ONLY
- Amendments made to improve clarity.
P21/05 – Postponement of Residential Rates for Senior Citizens
ADMINISTRATIVE AMENDMENTS ONLY
- Amendments made to improve clarity.
ML21/01 – Unused Māori Freehold Land
- Background - clarify which types of Māori Land are non-rateable under the LGRA (02)
- Conditions and Criteria – clause 1, delete reference to section 96 LGRA as it is not relevant
- Conditions and Criteria – clause 2, delete as covered by general statement to this effect under “Making an Application”.
ML21/02 - Māori Freehold Land Used for the Purposes of Papakainga or Other Housing Purposes Subject to Occupation Licenses, Rental Agreements or Other Informal Arrangements
- Title - amend to include rental agreements
- Background – amend to include rental agreements
Note: Anyone is invited to submit feedback on this consultation, whether as an individual or on behalf of an organisation, however, any submissions that are out of scope, offensive, inappropriate, or late may not be accepted by the council. You will be notified if your decision is not accepted and, where appropriate, invited to resubmit. Any submissions that are made will become part of the public consultation process. The collection and use of personal information by the Far North District Council is regulated by the Privacy Act 2020.
Please note that your submission or a summary of your submission will be treated as public information and may be published on the council's website and made available to elected members and members of the public as part of the consultation process. Your name and contact details (address, phone number, email) will only be used for administrative purposes - such as the council contacting you to update you on the outcome of this consultation and letting you know about future consultations.