Changes to financial policies for Whenua Māori

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This consultation closed at 5pm on Monday 28 March.
Thank you for having your say.

About the Whenua Māori changes to financial policies

We are proposing changes to some of our financial policies to support the principles in the Preamble to Te Ture Whenua Māori Act 1993. These principles can be summarised as:

  • reaffirmation of the special relationship between the Māori people and the Crown established in the Treaty of Waitangi
  • recognition that land is a taonga tuku iho of special significance to Māori people
  • promotion of the retention of that land in the hands of its owners, their whānau, and their hapū, and to protect wāhi tapu
  • facilitation of the occupation, development, and utilisation of that land for the benefit of its owners, their whānau, and their hapū.

We are proposing changes to three of our financial policies:

  • Māori Land Rates Remission and Postponement Policy, which lets us remit (not charge) rates on Māori land
  • Rates Remission and Postponement Policy which lets us remit rates on land generally
  • Revenue and Financing Policy, which sets out the issues we must consider when making funding decisions

What we need your feedback on

1. Māori Land Rates Remission and Postponement Policy

The objective of our Māori Land Rates Remission and Postponement Policy is to increase equity in rating by recognising limitations on the use, development and sale of Māori land compared to other land. It already provides a range of remissions to support Māori landowners, including remissions for:

  • undeveloped and unused Māori land
  • adjusting rateable values (to better reflect how land can be used in Māori ownership)
  • marae and urupā greater than two hectares in size
  • land used for non-commercial purposes for the community benefit of Māori
  • previous years rate arrears (if current rates are paid for three years)

We are proposing the following changes to our Māori Land Rates Remission and Postponement Policy:

  1. Replacing the current objective to support strategic direction for Māori outcomes set in the council’s Auckland Plan with the following two objectives:
  2. Expanding our definition of Māori land to make it clearer what types of Māori land are able to receive remissions. Our current policy is available to Māori freehold land, but also to some other types of Māori owned land that is similar to Māori freehold land. We propose to state what these other types of land are. (See the attached Supporting Information for the proposed definition).
  3. We propose to add a new rates remission scheme for Māori land under development. This scheme will enable remission of rates on Māori land that was non-rateable or receiving a remission for unused land prior to development where such land becomes liable for rates before development is complete. This scheme will also enable us to remit rates on other types of Māori land if the development on that land will provide additional residential accommodation for the owners, their hapū or iwi; or community facilities for the benefit of Māori or the general community.
  4. We propose to remove our remission scheme for marae and urupā over two hectares, as these properties are now non-rateable. We propose to retain our other Māori land remission schemes, including the remission for unused Māori land. While fully unused Māori freehold land may be non-rateable, our remission scheme is available to land that is partially used, or which is not in Māori-freehold title.

You can find out more information about our proposed changes and the reasons we are proposing them in the attached Proposal to amend the Rates Remission and Postponement Policy and Draft Rates Remission and Postponement Policy documents.

2. Rates Remission and Postponement Policy

Our Rates Remission and Postponement Policy supports ratepayers generally. It provides some assistance for ratepayers who may otherwise have difficulty paying and addresses anomalies in the incidence of rates. Under this policy, we offer support for multiple Māori land properties used as a single property, and papakāinga housing developments that use licence to occupy tenancies. We are proposing the following changes to this policy:

  1. adding objectives identifying our legal obligations to support the principles in the Preamble to Te Ture Whenua Māori Act 1993 and to support achievement of Kia Ora Tāmaki Makaurau (Māori Outcomes Framework) objectives.
  2. retain the remission of fixed charges on Māori land used as a single property, and update the definition of Māori land to match the definition for our Māori land rates remission and postponement policy as set out in the previous section
  3. retain remission for papakāinga housing developments that use licence to occupy tenancies but move this to our Māori land Rates Remission and Postponement Policy
  4. remove the Part 3 postponement of rates for land described as Lot 2 DP 476554 or Lot 2 DP 510763 scheme as this scheme has expired and is no longer available.

You can find out more information about our proposed changes and the reasons we are proposing them in the attached Proposal to amend the Rates Remission and Postponement Policy and Draft Rates Remission and Postponement Policy documents.

3. Revenue and Financing Policy

We are proposing to add a guiding principle identifying the requirement for the Revenue and Financing Policy to support the principles set out in the Preamble to Te Ture Whenua Maori Act 1993. This means we will need to take these principles into account when considering funding decisions that specifically impact Māori landowners. (Note: we are also proposing changes to the Revenue and Financing policy to support the Annual Budget 2022/2023. See the attached Proposal to amend the Revenue and Financing Policy and Draft Revenue and Financing Policy documents for more details.)

Why are we proposing changes to these policies?

These changes are being proposed as part of our response to the Local Government (Rating of Whenua Māori) Amendment Act 2021. This act amended the Local Government Act 2002 and the Local Government (Rating) Act 2002, creating new obligations for the council in relation to whenua Māori.

We are also required to undertake a full review of our remission policies every six years. We last reviewed our Māori Land Rates Remission and Postponement Policy in 2016, so a full review of the policy is now required.

What happens if we don’t make the proposed changes?

If we do not incorporate support for the principles set out in the Preamble to Te Ture Whenua Māori Act 1993 into our Revenue and Financing and our rates remission policies, there is a risk that our policies will not comply with section 102(3A) of the Local Government Act 2002. (While we have until 1 July 2024 to amend our Revenue and Financing and Rates Remission and Postponement policies, our Māori Land Rates Remission and Postponement Policy must be amended by 1 July 2022.)

When you can have your say

Submit your feedback on the proposed changes to financial policies for Whenua Maori from 28 February to 28 March 2022.

Alternatively, you can have your say by attending one of the Have Your Say events. Have Your Say events provide an opportunity for Aucklanders to have spoken interaction with council representatives.

What happens next

Your feedback will be analysed and reported to the Governing Body for its consideration before it adopts any amendments to the policy in June 2022.

This consultation closed at 5pm on Monday 28 March.
Thank you for having your say.

About the Whenua Māori changes to financial policies

We are proposing changes to some of our financial policies to support the principles in the Preamble to Te Ture Whenua Māori Act 1993. These principles can be summarised as:

  • reaffirmation of the special relationship between the Māori people and the Crown established in the Treaty of Waitangi
  • recognition that land is a taonga tuku iho of special significance to Māori people
  • promotion of the retention of that land in the hands of its owners, their whānau, and their hapū, and to protect wāhi tapu
  • facilitation of the occupation, development, and utilisation of that land for the benefit of its owners, their whānau, and their hapū.

We are proposing changes to three of our financial policies:

  • Māori Land Rates Remission and Postponement Policy, which lets us remit (not charge) rates on Māori land
  • Rates Remission and Postponement Policy which lets us remit rates on land generally
  • Revenue and Financing Policy, which sets out the issues we must consider when making funding decisions

What we need your feedback on

1. Māori Land Rates Remission and Postponement Policy

The objective of our Māori Land Rates Remission and Postponement Policy is to increase equity in rating by recognising limitations on the use, development and sale of Māori land compared to other land. It already provides a range of remissions to support Māori landowners, including remissions for:

  • undeveloped and unused Māori land
  • adjusting rateable values (to better reflect how land can be used in Māori ownership)
  • marae and urupā greater than two hectares in size
  • land used for non-commercial purposes for the community benefit of Māori
  • previous years rate arrears (if current rates are paid for three years)

We are proposing the following changes to our Māori Land Rates Remission and Postponement Policy:

  1. Replacing the current objective to support strategic direction for Māori outcomes set in the council’s Auckland Plan with the following two objectives:
  2. Expanding our definition of Māori land to make it clearer what types of Māori land are able to receive remissions. Our current policy is available to Māori freehold land, but also to some other types of Māori owned land that is similar to Māori freehold land. We propose to state what these other types of land are. (See the attached Supporting Information for the proposed definition).
  3. We propose to add a new rates remission scheme for Māori land under development. This scheme will enable remission of rates on Māori land that was non-rateable or receiving a remission for unused land prior to development where such land becomes liable for rates before development is complete. This scheme will also enable us to remit rates on other types of Māori land if the development on that land will provide additional residential accommodation for the owners, their hapū or iwi; or community facilities for the benefit of Māori or the general community.
  4. We propose to remove our remission scheme for marae and urupā over two hectares, as these properties are now non-rateable. We propose to retain our other Māori land remission schemes, including the remission for unused Māori land. While fully unused Māori freehold land may be non-rateable, our remission scheme is available to land that is partially used, or which is not in Māori-freehold title.

You can find out more information about our proposed changes and the reasons we are proposing them in the attached Proposal to amend the Rates Remission and Postponement Policy and Draft Rates Remission and Postponement Policy documents.

2. Rates Remission and Postponement Policy

Our Rates Remission and Postponement Policy supports ratepayers generally. It provides some assistance for ratepayers who may otherwise have difficulty paying and addresses anomalies in the incidence of rates. Under this policy, we offer support for multiple Māori land properties used as a single property, and papakāinga housing developments that use licence to occupy tenancies. We are proposing the following changes to this policy:

  1. adding objectives identifying our legal obligations to support the principles in the Preamble to Te Ture Whenua Māori Act 1993 and to support achievement of Kia Ora Tāmaki Makaurau (Māori Outcomes Framework) objectives.
  2. retain the remission of fixed charges on Māori land used as a single property, and update the definition of Māori land to match the definition for our Māori land rates remission and postponement policy as set out in the previous section
  3. retain remission for papakāinga housing developments that use licence to occupy tenancies but move this to our Māori land Rates Remission and Postponement Policy
  4. remove the Part 3 postponement of rates for land described as Lot 2 DP 476554 or Lot 2 DP 510763 scheme as this scheme has expired and is no longer available.

You can find out more information about our proposed changes and the reasons we are proposing them in the attached Proposal to amend the Rates Remission and Postponement Policy and Draft Rates Remission and Postponement Policy documents.

3. Revenue and Financing Policy

We are proposing to add a guiding principle identifying the requirement for the Revenue and Financing Policy to support the principles set out in the Preamble to Te Ture Whenua Maori Act 1993. This means we will need to take these principles into account when considering funding decisions that specifically impact Māori landowners. (Note: we are also proposing changes to the Revenue and Financing policy to support the Annual Budget 2022/2023. See the attached Proposal to amend the Revenue and Financing Policy and Draft Revenue and Financing Policy documents for more details.)

Why are we proposing changes to these policies?

These changes are being proposed as part of our response to the Local Government (Rating of Whenua Māori) Amendment Act 2021. This act amended the Local Government Act 2002 and the Local Government (Rating) Act 2002, creating new obligations for the council in relation to whenua Māori.

We are also required to undertake a full review of our remission policies every six years. We last reviewed our Māori Land Rates Remission and Postponement Policy in 2016, so a full review of the policy is now required.

What happens if we don’t make the proposed changes?

If we do not incorporate support for the principles set out in the Preamble to Te Ture Whenua Māori Act 1993 into our Revenue and Financing and our rates remission policies, there is a risk that our policies will not comply with section 102(3A) of the Local Government Act 2002. (While we have until 1 July 2024 to amend our Revenue and Financing and Rates Remission and Postponement policies, our Māori Land Rates Remission and Postponement Policy must be amended by 1 July 2022.)

When you can have your say

Submit your feedback on the proposed changes to financial policies for Whenua Maori from 28 February to 28 March 2022.

Alternatively, you can have your say by attending one of the Have Your Say events. Have Your Say events provide an opportunity for Aucklanders to have spoken interaction with council representatives.

What happens next

Your feedback will be analysed and reported to the Governing Body for its consideration before it adopts any amendments to the policy in June 2022.

Page last updated: 06 Apr 2022, 12:49 PM