The changes occurred under the Local Government (Rating of Whenua Māori) Amendment Act 2021.
Separate rating area for Māori land blocks
From 1 July 2021, occupiers of Multiple Owned Maori Land (MOML) blocks with a dwelling can apply to have a Separate Rating Area (SRA) through your local council office.
This means individual portions of collectively owned land will be allocated to the occupiers for rating purposes, and those people would receive rating invoices directly.
It’s important to understand that this arrangement will be for rating purposes only and will not create any legal property rights.
Occupiers with an SRA will be able to apply for a rates rebate, which was not possible under the old legislation.
Provision to write off uncollectable rate
Under the new legislation there is provision for local councils' and Bay of Plenty Regional Council’s chief executives to write off rates where all practicable steps have been undertaken to collect payment. Please discuss these options with your Local Council and Bay of Plenty Regional Council.
Non-rateable Multiple Owned Māori Land (MOML)
From 1 July 2021, Multiple Owned Māori land (MOML) blocks that are unable to be used or are not being utilised will be treated as non-rateable.
Previously, the owners of such land had to apply to Council for a 100% remission to be exempt from paying rates.
Development of Māori freehold land rate remissions
There is now provision for owners and developers to apply for rates remissions while Māori Freehold Land (MFL) is being developed.
Please contact your local council to discuss the current remission and postponement policies.
Bay of Plenty Regional Council is working to create our own Whenua Maori Remission and postponement policy in consultation with tangata whenua and local councils by 30 June 2023.
There is no change for occupational orders that have been granted through the courts.
However, the Māori Land Court is now required to inform councils of any occupational orders that have been granted.
Once we are notified, new rating unit would be set up by the Local Council in accordance with the occupational order. We will contact the new occupier of the new rating unit and determine the property’s value for rating purposes.
People who have an occupational order are eligible to apply for rates rebate.