Rates are payable on Māori freehold land when it is occupied or being utilised, however, if your land (or part of your land) falls under one of the following exemptions below, the rates will either be under remission (part use) or non-rateable:
- Unused land, this means that your land is not currently being used for any purpose. Sometimes councils are not always aware of unused Māori freehold land, so please get in touch to let us know if we need to update your property information.
- Māori customary land
- A Māori burial ground or Urupā
- Land used for the purpose of a marae or meeting place
- Land that’s been set aside as a Māori reservation Ngā Whenua Rāhui kawenata land (land blocks or part of blocks set aside for conservation purposes)
- An area of Māori freehold land on which a meeting house has been built
- Māori freehold land that has been specifically exempted from rates by the Governor General, by an Order in Council, on the recommendation of the Māori Land Court.
If the land is partially used or has the potential to be developed and used, then a remission of rates on the land may be available – contact us to find out more.
You can contact us using the form on our website, or call us on 0800 BOP RATES (0800 267 728). Please have your valuation number handy.
Changes to the rating of Māori land before and after the Local Government (Rating of Whenua Māori) Amendment Act.
The key changes to the legislation, support the use and development of Māori freehold land.
If you require a separate rating area (SAR) to be created for a separate rate invoice or to apply for a rate rebate - please speak to your local council to request the Separate Rating Areas application form.
If you think your land may be non-rateable – please speak to your local council or to the Bay of Plenty Regional Council's Māori Land Specialist to discuss the use of the Māori land.
Contact our Māori Land Specialist
If you are affected by these changes and would like to talk through your options, contact our Māori Land Specialist Charlie Roddick, Rates Engagement Team Leader.