Waikato District Council has this week adopted the Whenua Maaori Rates and Remission Policy, which was updated to better align to changes required under national legislation.
The policy provides a clear, transparent and consistent framework for rates relief that reflects the unique legal, cultural and practical characteristics of whenua Maaori.
It sets out a range of remission provisions, including relief for unused and inaccessible land, valuation adjustments, support for land under development, remission for non-commercial community use, a pathway to address historic arrears, and provisions to support papakaainga on general title land.
Previously, provisions for remissions and postponement for Maaori freehold land sat within Council’s wider Rates Remission and Postponement Policy.
Bringing them into one standalone policy makes them easier to understand and access; recognises the unique legal and cultural characteristics of whenua Maaori; and that it is governed under a different legal framework from general land title.
Council received 55 submissions on the draft policy following public consultation, which also included engagement with more than 400 Maaori landowners, iwi, hapuu, marae and Maaori stakeholders.
Overall, submissions reflected strong support for the policy, with 71% supporting the policy, and 19% supporting it in part. Of the submissions, 10% did not support it.
Submitters generally agreed the policy provides a more equitable approach to the rating whenua Maaori, particularly through remission for partially unused or inaccessible land, support for papakaainga and development, and recognition of non-commercial community use.
Minor changes were made to the draft policy following consultation, namely reducing the repayment period for historic arrears remission from three to two years.
The policy is part of a wider review council is undertaking and follows the Local Government (Rating of Whenua Māori) Amendment Act 2021, which requires councils to update how they rate Maaori freehold land. The law aims to reduce barriers to the use and development of whenua Maaori, including housing.
Councillor Endine Dixon Harris says the policy establishes a more transparent approach to rating, with expected benefits including improved equity, greater support for the retention and use of whenua Maaori, and strengthened relationships with Maaori communities.
For more information on rating of Maaori freehold land click here.
