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Waikato District Council - Te Kaunihera aa Takiwaa o Waikato

Rating of Maaori freehold land

Reiti whenua Maaori

There have been changes to the way that councils can rate Maaori Freehold Land (MFL) to support land use and development.

The Local Government (Rating of Whenua Māori) Amendment Act 2021 came into effect on 1 July 2021. Its purpose is to reduce barriers for owners of Maaori freehold land who wish to use, occupy, or build homes on their whenua. The Amendment Act forms part of the Local Government (Rating) Act 2002.

The key objectives of the Act are to:

  • Support the development of whenua Maaori
  • Support the development of housing on whenua Maaori; and
  • Modernise rating legislation affecting whenua Maaori.

We are currently undertaking a review of the rating status of Maaori freehold land to ensure our records accurately reflect current land use.

If you think that any of these changes apply to you, please complete our online form, phone 0800 492 452 or email info@waidc.govt.nz. 

What's changed?

ChangeBefore July 2021Now
Wholly unused landOwners legally obliged to pay rates.

Make wholly unused whenua Maaori non-rateable.

Historic rate arrears on unused Maaori land will automatically be removed and no further rates charged on wholly unused land blocks.

Non-rateable Maaori Freehold Land

An unused rating unit of Maaori freehold land

Unused means that no part of the land must be:

  • used or leased by any person
  • used as residential accommodation, or
  • used for any activity other than for personal visits to the land.

If only a portion of Maaori freehold land is unused it may still qualify for rates remission under Council’s Policy for rates remission on Maaori land.

ArrearsCouncil could not write off rates considered to be unrecoverable.Council must write off outstanding rates on any Maaori freehold land considered unrecoverable, including debt inherited from deceased owners.
Individual homeownersLow-income homeowners on a multi-home Maaori land block could not access a rates rebate.Upon request, Council can rate individual houses on Maaori land as a separate rating unit.

The individual homeowner is then responsible for rates on that rating unit and low income homeowners can access the Rates Rebates Scheme.
Development of Maaori Freehold LandThere were inconsistent approaches across Local Authorities to remit or postpone rates on unused land.Maaori landowners can apply for a rates remission while their land is under development. If the application is successful it will provide some rates relief for Maaori landowners while they bring their land into greater use.
Ngaa Whenua Raahui kawenata landLocal authorities could collect rates on land protected for conservation purposes under Ngaa Whenua Raahui.All Ngaa Whenua Raahui land is non-rateable and rate arrears written off.
Multiple land blocksMultiple land blocks from the same parent were rated individually.Maaori landowners can apply to have multiple landblocks from the same parent block treated as a single rating unit (this will reduce the number of uniform annual general charges applied).

 

Other changes

A range of other changes have been made which include:

  • Providing protection to whenua Maaori converted to general land by the Maaori Affairs Amendment Act 1967 from being sold as “abandoned land sales”
  • Removing the 2-hectare limit on the non-rateability for marae and urupaa
  • Extending the non-rateability for marae on all kinds of land (not just those on a Maaori reservation)
  • Clarifying the obligations on Trustees to declare income received from land if requested to work out rates liability
  • Clarifying that homes on Maaori reservations are liable for rates
  • Referencing the principles of Te Ture Whenua Maaori Act 1993 in local government rating legislation to signal the intent of the changes.

If you think that any of these changes apply to you, please complete our online form, phone 0800 492 452 or email info@waidc.govt.nz. 

Frequently asked questions

Whenua that is used for one of the following purposes may be non-rateable: 

  • Kura/schools 
  • Marae or Meeting House 
  • Waahi Tapu or under the management of Heritage New Zealand 
  • Reservations or conservation areas 
  • Urupaa/burial grounds. 

Note:  Non-rateable land may still be liable for certain targeted rates, e.g., water supply, sewage disposal, or refuse collection (if applicable). 

Where papakaainga housing is constructed on Maaori freehold land, owners may choose to have individual rates bills for their whare. 

We can work with you on how to define the rating area for each whare, and ensure each occupant receives their own rates notice. 

This can make it easier to administer and allows each resident to have their eligibility for a rates rebate through the Rates Rebate Scheme assessed on their own personal circumstances. 

Visit Pātaka Whenua (Maaori Land Court online portal) or a Maaori Land Court office to find out more information about your whenua, including your land status type.
You will need to apply through the Maaori Land Court. 
If you have outstanding rates, we encourage you to contact us. We can work with you on payment options and ensure your rates have been correctly assessed. 

Yes, please let us know if: 

  • A whare is built or occupied 
  • Land is leased 
  • Farming, grazing, forestry begins 
  • Part of the land becomes non-rateable i.e., conservation area, waahi tapu, or kura/school. 

Letters were sent to identified customers who we would like to find out how the whenua is used so we can ensure we are correctly rating their whenua. 

Letters were sent out in stages in March and April 2026.

If you haven’t received a letter, one may still be sent to you during March or April 2026. If you do not receive a letter, this may mean that we do not have your land recorded as being Maaori Freehold Land. If your land is registered with the Maaori Land court and you have not received a letter, please contact us.

Related documents

Fact sheet - Rating of whenua Maaori land

pdf,  5912 KB Download

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