Rates remission policies
The Local Government Act 2002 (sections 102(3) and 109) enables Council to adopt a rates remission policy. Section 102(3A) states that the policy must also support the principles set out in the Preamble to Te Ture Whenua Māori Act 1993. This policy generally supports the principles, as it enables the remission of rates:
- on land owned by Māori where the criteria are met
- for Kaumātua housing where the criteria are met
- for rating units that have some feature of cultural, natural or historical heritage that is voluntarily protected.
It does not, however, apply to Māori freehold land, as such land is considered and dealt with under Council’s Policy on the remission and postponement of rates on Māori freehold land.
The Nelson City Council has decided to remit all or part of the rates on properties covered by this Remission Policy.
- See the Rates Remission Policy 27 June 2024 (250KB PDF)
- Remission of rates on separately used or inhabited parts of commercial rating units less than 20m2 Application Form (115KB PDF)
Policy on Remission and Postponement of Rates on Māori Freehold Land
The policy shall apply Māori freehold land, which meets the relevant criteria as approved by Council. Council may delegate the power to approve rates remission to Council Officers under section 132 of the Local Government (Rating) Act 2002.
Any ratepayer granted rates remission is required to meet all remaining and applicable rates in full that are owed in addition to the amount eligible for the rates remission.
Māori Freehold Land Rates Remission Postponement Policy 2024 (145KB PDF)