Glossary of terms
Bay of Plenty Regional Council
Territorial Local Authorities or Local Council (District, City)
Rates are a tax on your property which help pay for the services that the councils provide. Regional Council rates assist with the environmental management of the Bay of Plenty region, including protection of the region’s land, air, and water. Bay of Plenty Regional Council also responds to pollution events and takes a lead role in animal and plant pest management. This work is funded by a mix of rates, fees, charges, grants, and investment income. Territorial Local Authority (City and District Council) rates provide funding for roads, stormwater systems, libraries, water pipes, parks and reserves and other local public services.
A partial reduction in the rates you must pay is called a rates remission. You may be eligible for rates remission if your property meets certain criteria for a particular financial year. Rates are forgiven in whole or in part as part of the remission policy.
A policy created to describe the remissions that councils provide. Policies consider the rules and regulations set in legislation, the Local Government (Rating) Act 2002 but can provide more opportunities to reduce rates, over and above the legislated requirements.
Local Government (Rating) Act 2002:
Current legislation and rules governing the Local Government in New Zealand.
Te Ture Whenua Māori Act 1993:
Sets out the jurisdiction of the Māori Land Court and provides special rules around dealing with Māori freehold land and other types of land held by Māori.
Local Government (Rating of Whenua Māori) Amendment Act 2021:
In 2021, this legislation amended the principal Acts (Local Government (Rating) Act 2002 and Te Ture Whenua Māori Act 1993) to promote the development of Māori freehold land and to modernise the rating legislation relating to Māori freehold land. The changes are now incorporated into the principal Acts, so those are the ones we refer to.