Local Government (Rating) Act 2002

If you need more information about this Act, please contact the administering agency: Department of Internal Affairs

Version as at 1 July 2022

Coat of Arms of New Zealand

Local Government (Rating) Act 2002

Public Act
2002 No 6
Date of assent
30 March 2002
see section 2

The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.

Note 4 at the end of this version provides a list of the amendments included in it.

This Act is administered by the Department of Internal Affairs.


5ATransitional, savings, and related provisions
5ATemporary definition of public notice as result of outbreak of COVID-19 [Repealed]
6Act binds the Crown
7Rateable land
8Non-rateable land
9Non-rateable land liable for certain rates
10Who is ratepayer?
11Entry of ratepayer in rating information database and district valuation roll
12Liability for rates
13General rate
14Categories of rateable land for setting general rate differentially
15Uniform annual general charge
16Targeted rate
17Categories of rateable land for setting targeted rate
18Calculating liability for targeted rate
19Targeted rate for water supply
19ARates not to overlap with targeted rates under Urban Development Act 2020
20Rating units in common ownership
20ARating units of Māori freehold land used as a single unit
21Certain rates must not exceed 30% of total rates revenue
22Defence land
23Procedure for setting rates
24Due date or dates for payment
25Regulations relating to rating of educational establishments
26Report of Ministerial review of rating practice in relation to educational establishments
27Rating information database
28Inspection of rating information database
28AInspection of complete rating information database
28BLocal authority must inform owners of rating units and ratepayers for separate rating areas of right to withhold certain information from database
28COwner of rating unit and ratepayer for separate rating area entered on database may require local authority to withhold information from database
28DTransitional provision for local authority to establish database [Repealed]
29Objections to rating information database
31Notification of change of ownership of rating unit
32Notification of surrender or termination of lease or licence
33Notification of transfer or assignment of lease or licence
34Effect of notice on liability for rates
35When name of ratepayer entered in rating information database may be removed
36Notification of change of name
37Rates records
38Inspection of rates records
39Objection to rates records
40Local authority may correct errors in rating information database and rates records
41Amended assessment if error in rating information database or rates record is corrected
41AAmended assessment to give effect to objection to valuation under Rating Valuations Act 1998
42Recovery of additional rates in certain cases
43Rates must be assessed in accordance with values and factors
44Notice of rates assessment
45Contents of rates assessment
46Rates invoice
47Issue of amended rates invoice
48Delivery of rates assessment and rates invoice
49Late delivery of rates invoice
50Rates invoice based on previous year’s rates
51Combined rates assessment and rates invoice
52Payment of rates
53One or more local authorities may appoint collector
54Power not to collect small amounts
55Policy for early payment of rates in current financial year
56Policy for payment of rates for subsequent financial year
57Penalties on unpaid rates
58Imposition of penalty
59Rates are charge against rating unit
60Invalidity of rates not ground for refusal to pay rates
61Default by person other than owner
62Recovery of rates if owner in default
62APerson actually using certain abandoned general land liable for rates
63Legal proceedings to recover rates
64Service of summons
65Limitation of time for recovery of rates
65ARecovery of unpaid rates from person actually using certain land
66Registration of charging order for judgment for rates
67Enforcement of judgment
68Rating sale or lease
69Service of notice
70Rating unit may be sold or leased
71How rating sale or lease must be conducted
72Further powers and duties of Registrar
73Execution of documents for rating sale or lease
74Presumption of valid rating sale or lease
75Application of proceeds of rating sale or lease
75AUnpaid levy under Infrastructure Funding and Financing Act 2020
75BApplication of proceeds of rating sale or lease that involves levy
76Application of balance of proceeds
77Sale or lease of abandoned land
78Court may order sale or lease of abandoned land
79Conduct of sale or lease of abandoned land
80Execution of documents for abandoned land
81Presumption that sale or lease valid
82Application of proceeds of sale or lease
83Registration of instruments
83AUnpaid levy under Infrastructure Funding and Financing Act 2020
83BApplication of proceeds of sale or lease
84Crown land held on lease or licence
85Remission of rates
86Recording remitted rates
87Postponement of requirement to pay rates
88Postponement fee may be added to postponed rates
89Recording postponed rates
90Postponed rates may be registered as charge on rating unit
90AChief executive may write off rates that cannot be recovered
90BChief executive may write off rates of deceased owners of Māori freehold land
90CChief executive may delegate power to write off rates
90DAmount of rates written off to be included in notes to financial statements
91Liability of Māori freehold land for rates
92Recording name of ratepayer
93Limitation on trustee liability
94Appointment of person to receive notices
95Effect of appointment of owner or agent
96Person actually using land liable for rates
97Rates assessment delivered to person actually using land
98Ratepayer of underlying rating unit not liable for rates on separate rating area
98AHow rating unit on Māori freehold land divided into separate rating areas
98BApportionment of rates for separate rating areas
98CContents of rates assessment for separate rating area
98DWhen separate rating area divided from rating area
98EHow separate rating area ceases to be a separate rating area
98FElection to make lump sum contributions must be made on behalf of underlying rating unit
99Application for charging order
100Matters that must be taken into account by Māori Land Court
101Powers of Māori Land Court to make charging order
102Charging order must be registered
103Charging order in favour of owner paying rates
104Effect of charging order
105Charging order in force until discharged
106Consolidation of charging orders
107Charging order apportioned if land partitioned
108Māori Land Court may enforce charging order
109Scope of order
110Cancellation of order to enforce charging order
111Māori Land Court may make order for payment
112Discharge of charging order in full or in part
113Notation and registration of discharge
114Remission of rates on Māori freehold land generally
114ARemission of rates for Māori freehold land under development
115Postponement of requirement to pay rates
116Exemption of Māori freehold land from rates
117Effect of exemption
117BLocal authority may fund capital project by lump sum contributions
117CRequirement to pay lump sum contribution must not be imposed on ratepayers
117DConsequences for local authority if capital project funding plan adopted
117EContents of capital project funding plan
117FInvitations to make lump sum contribution
117GContents of invitation
117HEligible ratepayer may elect to make lump sum contribution
117ILump sum contribution invoice
117JConsequences for eligible ratepayer (and any future ratepayers) of election to make lump sum contribution
117KLocal authority must record elections and lump sum contributions in rating information database and rates records
117LLocal authority must notify new ratepayer of liability in respect of rating unit for lump sum contribution
117MRecalculation of lump sum contributions
117NLate payment or non-payment of lump sum contribution
119Local authority may set rates again
120Replacement of invalid rates
121Notice that rates will be replaced
122Matters relevant to setting replacement rates
123Rates replacement proposal
124Adoption of rates replacement proposal
125Adjustment of rates due on properties
126Allocation of excess
127Assessment of deficit
128Subdivision of rating unit
129Replacement of postponed rates
130Cancellation of deficit
131Estimate of projected valuation by regional council
133In certain cases Governor-General in Council may extend time or validate proceedings
134Judge, etc, not interested merely by being ratepayer
135Evidence of certain matters
137Amendments to other enactments
138Repeals and savings
139Transitional provision for rates remission
140Transitional provisions for rates postponement
141Transitional provision for rates-postponement values
142Transitional provision for special rateable values
143Certain terms in other enactments must be treated as terms under this Act
144Certain terms in leases, licences, and contracts must be treated as terms under this Act
145Saving relating to lump sum contributions
146Savings for rates made in accordance with classification or differential systems
147Act does not limit charging powers