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Kaupapa Here Muru me te Whakatārewa Reiti Whenua Māori

Māori Land Rates Remission and Postponement Policy

This policy sets out our approach to the remission and postponement of rates on Māori freehold land.

​Key features of the policy

  • We will remit all rates for undeveloped and unused Māori freehold land.
  • We will apply a partial remission for Māori freehold land where the rateable valuations of the land do not reflect the use of the land.
  • We will remit all rates for land used for marae and urupā (other than rates for services provided).
  • We will apply a partial remission for Māori freehold land that is used for the benefit of iwi members for non-commercial purposes (papakāinga housing, community facilities, and marae and associated infrastructure). We will remit the portion of the rating unit's rates for eligible rating units, that are attributable to its land value.
  • We will remit historical rate arrears on Māori freehold land if the annual rates are paid for three years.
The policy may also apply to Māori land not in Māori freehold land title, where the land has similar characteristics to Māori freehold land.

Get a copy of the Māori Land Rates Remission and Postponement Policy

​How to apply for a remission under this policy

  • You must specify whether you are applying for a remission under part 1, 2, 3, 4, or 5 of the policy.
    Applications should state how the remission fits the requirements of our policy.
  • For the rates to be remitted (reduced) we may request evidence each year in the form of a statutory declaration. This confirms that the rating unit still complies with the conditions and criteria of the policy.
  • We can apply for a remission on behalf of a ratepayer if their property meets all the criteria.
    We reserve the right to request further information. For example, a Memorial Schedule of Owners, if we think it’s necessary.
  • Remissions apply from the beginning of the rating period in which the application is approved and will not be backdated to prior years.

Special applications

  • Residents of papakāinga housing wanting to apply for a remission under part 6 will need to contact their manager to request the required forms.
  • Management of papakāinga housing wanting to offer part 6 remissions to their residents should contact us using the details below.

Get a copy of the application

Submit your application

Email your applications or questions to enquiry@aucklandcouncil.govt.nz or call us on 09 301 0101.

Alternatively, write to us requesting a remission of rates under this policy.

Post your request and supporting documents to:

Auckland Council
Attn: Rates Team
Private Bag 92300
Victoria Street
Auckland 1142.

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